Brian Stanley (Laois-Offaly, Sinn Fein)
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Apologies have been received from Deputies Ciarán Cannon, Imelda Munster and John Brady. You are all very welcome. I remind all of those in attendance to make sure that your mobile phones are switched off or on silent mode. Before we start, I wish to explain some limitations to parliamentary privilege and the practice of the Houses as regards references you may make to other persons in your evidence. The evidence of witnesses physically present or who will give evidence from within the parliamentary precincts is protected, pursuant to both Constitution and statute, by absolute privilege. This means that you have an absolute defence against any defamation action for anything you say at the meeting. However, you are expected not to abuse this privilege and it is my duty as Cathaoirleach to ensure that is not abused. Therefore, if your statements are potentially defamatory in relation to an identifiable person or entity, you will be directed to discontinue your remarks and it is imperative that you comply.

Members and witnesses are reminded of the long-standing parliamentary practice to the effect that you should not comment on, criticise or make charges against a person outside the Houses of the Oireachtas or an official by name or in such a way as to make her him or her identifiable. Members are also reminded of the provision 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 or the objectives of such a policy.

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

We are engaging with representatives of Waterways Ireland to examine the following matters: financial statements 2022, Waterways Ireland. We are joined by the following representatives from Waterways Ireland: Mr. John McDonagh, chief executive officer; Ms Patricia McCaffrey, head of finance; Ms Linda Megahey, director of finance and personnel; Mr. Éanna Rowe, operations controller; and Mr. Kieran Kelly, chair of audit and risk committee. We are also joined by the following officials from the Department of Housing, Local Government and Heritage: Mr. Eoghan O'Brien, assistant principal officer; and Ms Ciara Carberry, principal officer. You are all very welcome.