Brian Stanley (Laois-Offaly, Sinn Fein)
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Apologies have been received from Deputies John Brady, Marc Ó Cathasaigh and Imelda Munster.

The witnesses are all very welcome. I apologise for the late start to the meeting but we had some unavoidable private business to deal with. I remind all those in attendance to ensure their mobile phones are on silent mode or switched off.

Before we start, I wish to explain some limitations to parliamentary privilege, and the practice of the Houses as regards references witnesses may make to other persons in their evidence. The evidence of witnesses physically present or who give evidence from within the parliamentary precincts is protected, pursuant to both the Constitution and statute, by absolute privilege. This means witnesses have an absolute defence against any defamation action for anything they say at the meeting. However, they are expected not to abuse this privilege and it is my duty as Cathaoirleach to ensure this privilege is not abused. Therefore, if witnesses' statements are potentially defamatory in relation to an identifiable person or entity, they will be directed to discontinue their remarks. It is imperative they comply with any such direction. Witnesses are reminded of the long-standing parliamentary practice that they should not criticise or make charges against any person or entity by name or in such a way as to make him, her or it identifiable or otherwise engage in speech that might be regarded as damaging to the good name of the person or entity.

Members are reminded of the provisions within Standing Order 218 that the committee shall refrain from enquiring into the merits of a policy or policies of the Government, or a Minister of the Government, or the merits of the objectives of such policies. Members are also reminded of the long-standing parliamentary practice that they should not comment on, criticise or make charges against a person outside the Houses or an official either by name or in such a way as to make him or her identifiable. Furthermore, it is not the role of this committee to make findings of fact about a person who is not a Member of the Oireachtas that could impinge on their good name or reputation. I ask members to be mindful of this in their examination of the issues and questioning.

It has been reported in the media that matters related to the purchase of houses at Rhebogue have been brought to the attention of An Garda Síochána. Accordingly, we would request that members and witnesses refrain from commenting on matters that may be the subject of a live criminal investigation.

The Comptroller and Auditor General, Mr. Seamus McCarthy, is a permanent witness to the committee. He is accompanied by Ms Mary Henry, deputy director at the Office of the Comptroller and Auditor General.

This morning, we will engage with officials from the University of Limerick to examine the financial statements for 2022 for the University of Limerick. We are joined by the following representatives from the University of Limerick: Professor Brigid Laffan, chancellor; Professor Shane Kilcommins, provost and deputy president and now the designated Accounting Officer; Mr. John Kelly, corporate secretary; and Mr. John Field, director of management planning and reporting. We are also joined by the following representatives of the Higher Education Authority: Dr. Alan Wall, chief executive officer; Ms Pearl Cunningham, head of finance; and Mr. Ciarán McCaffrey, head of capital funding; and by the following officials of the Department of Further and Higher Education, Research, Innovation and Science: Mr. Paul Lemass, assistant secretary, head of corporate services and capital division; and Mr. Keith Moynes, assistant secretary, head of higher education and policy division. They are all very welcome.

I call the Comptroller and Auditor General, Mr. Seamus McCarthy, to make his opening statement.