Brian Stanley (Laois-Offaly, Sinn Fein)
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Apologies have been received from Deputies Munster and Ó Cathasaigh. I welcome the witnesses. I remind everyone to switch off their mobile phones or place them in silent mode. Before we start, I wish to explain some limitations to parliamentary privilege and the practices 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 that witnesses have an absolute defence against any defamation action for anything that they say at the meeting. However, they are expected not to abuse this privilege and it is my duty as Cathaoirleach to ensure that it is not abused. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity they will be directed to discontinue their remarks. It is imperative that they comply with such a direction.

Members and witnesses are 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 way as to make him or her identifiable. Members are also reminded of the provisions of 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.

The Comptroller and Auditor General, Seamus McCarthy, is a permanent witness and is accompanied by Ms Irena Grzebieniak, deputy director at the office of the Comptroller and Auditor General. This morning we are going to engage with officials from the Department of Defence to examine the following matters: Appropriation accounts 2022, Vote 35 - Army pensions; Vote 36 - Defence; and report of the accounts of the public services 2022, Chapter 12 - stock management in the Defence Forces.

We are joined this morning by the following officials from the Department of Defence: Ms Jacqui McCrum, Secretary General; Ms Aileen Nolan, assistant secretary; Mr. David Geraghty, finance officer; Mr. Jarlath Loftus, principal officer; and Ms Helen Feeney, head of internal audit. We are also joined by Mr. Daniel O'Callaghan from the Department of Public Expenditure, National Development Plan Delivery and Reform. They are all very welcome.

I call on the Comptroller and Auditor General to make his opening statement.