Catherine Murphy (Kildare North, Social Democrats)
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I welcome everybody here today. I remind those in attendance to ensure 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 that may be made to other persons in evidence.

The evidence of witnesses physically present or who give evidence 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 may say in the meeting. However, witnesses are expected not to abuse this privilege and it is my duty as Leas-Chathaoirleach to ensure that privilege is not abused. Therefore, if witnesses' statements are potentially defamatory in relation to any identifiable person or entity, they will be directed to discontinue their remarks. It is imperative they comply with 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 that would make him or her identifiable. Members are also 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 or objectives of such policies.

We are joined by Ms Colette Drinan, secretary and director of audit at the Office of the Comptroller and Auditor General, who is deputising this week for the Comptroller and Auditor General, who is the permanent witness to the committee. She is accompanied by Mr. Leonard McKeown, deputy director at the Office of the Comptroller and Auditor General.

This morning we will engage with representatives of the Charities Regulator to examine the financial statements from 2023 of the Charities Regulator and the financial statements 2023 of the charity funds. We are joined by the following representatives from the Charities Regulator: Ms Madeleine Delaney, chief executive officer; Mr. Thomas Mulholland, director of compliance and enforcement; and Mr. Seán O'Connor, head of charity services. We are also joined by the following officials from the Department of Rural and Community Development: Mr. Jake Ryan, principal officer, community and voluntary supports and programmes; and Mr. Kevin Power, assistant principal, community and voluntary supports and programmes. The witnesses are all very welcome.

I call Ms Drinan for her opening statement.