Brian Stanley (Laois-Offaly, Sinn Fein)
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The witnesses are all very welcome. I remind everyone in attendance to ensure their mobile phones are switched off or in silent mode.

To start, I wish to explain some limitations to parliamentary privilege and the practices of the Houses as regard 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 they have an absolute defence against any defamation action in respect of anything they say at the meeting. However, witnesses are expected not to abuse this privilege. It is my duty as Cathaoirleach to ensure it is not abused. Therefore, if witnesses' statements are potentially defamatory in regard to an identifiable person or entity, they will be directed to discontinue their remarks. It is imperative they comply with any such direction.

Members and witnesses are reminded of the long-standing parliamentary practice to the effect that they 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 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 objectives of such policies.

The Comptroller and Auditor General, Mr. Seamus McCarthy, is a permanent witness to the committee. He is accompanied this morning by Ms Maria Reck, audit manager at the Office of the Comptroller and Auditor General.

This morning, we engage with representatives from the Land Development Agency, LDA, to examine the following matters: financial statements 2023 - Land Development Agency. This is the first appearance of representatives from the LDA at the Committee of Public Accounts. The witnesses have attended meetings of other committees, including the housing and local government committee. We are joined by the following representatives from the LDA: Mr. John Coleman, chief executive officer; Ms Róisín Henehan, chief financial officer; Mr. Phelim O'Neill, head of property; Ms Dearbhla Lawson, head of strategic planning; and Mr. Enda McGuane, head of asset management. We are also joined by the following officials from the Department of Housing, Local Government and Heritage: Ms Laura Behan, principal officer; and Mr. Danny O'Sullivan, principal officer. The witnesses are all very welcome.

Before I call the Comptroller and Auditor General, I welcome a new member of the committee, Deputy Mairéad Farrell, who represents Galway West. She is very welcome to her first meeting. I hope she finds it useful. I know she will play her part and do her best as a member of the committee. She is very welcome.