Brian Stanley (Laois-Offaly, Sinn Fein)
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Apologies have been received from Deputies Imelda Munster, Marc Ó Cathasaigh and Cormac Devlin. I welcome everyone. I remind all in attendance to ensure their mobile phones are switched off or are on silent mode. 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 that 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 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 any such 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 a 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 inquiring 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. Furthermore, it is not the role of the 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 in question this morning. Members and witnesses should also refrain from commenting on matters that may now be subject of a live criminal investigation.

The Comptroller and Auditor General, Mr. Seamus McCarthy, is a permanent witness to the committee. He is accompanied this morning by Mr. Mark Brady, deputy director at the Office of the Comptroller and Auditor General. This morning we are engaging with representatives from Horse Racing Ireland and the Irish Horseracing Regulatory Board to examine the following matters: financial statements 2022 - Horse Racing Ireland; and financial statements 2022 - Irish Horseracing Regulatory Board. We are joined by the following representatives from Horse Racing Ireland: Ms Suzanne Eade, chief executive officer; Mr. John Osborne, director of equine welfare and blood stock; and Ms Claire Rudd, head of risk and compliance. We are joined by the following representatives from the Irish Horseracing Regulatory Board: Mr. Darragh O'Loughlin, chief executive officer; and Dr. Lynn Hillyer, chief veterinary officer and head of equine anti-doping. We are also joined by the following officials from the Department of Agriculture, Food and the Marine: Mr. Gordon Conroy, assistant secretary, finance and central procurement; Mr. Michael Sheahan, deputy chief veterinary officer; and Ms Annamarie McNally, assistant principal horse and greyhound racing and Teagasc. The witnesses are very welcome.

I call on the Comptroller and Auditor General, Mr. Seamus McCarthy, for his opening statement.