Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

No apologies have been received. Our witnesses are all very welcome. I remind all those who are in attendance to ensure their mobile phones are on silent mode or switched off.

I will explain some limitations to parliamentary privilege and the practice of the Houses as regards references the 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 any person outside the Houses or an official by name or in such a way as to make him or her identifiable. Members are reminded of the provisions within 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.

The Comptroller and Auditor General, Mr. Seamus McCarthy, is a permanent witness to the committee. He is accompanied by Mr. John Crean, deputy director at the Office of the Comptroller and Auditor General.

This morning, we will be engaging with officials from the Department of Children, Equality, Disability, Integration and Youth to examine the appropriation accounts for 2022, specifically Vote 40 - Children, Equality, Disability, Integration and Youth; international protection accommodation services; and the funding and staffing of Tusla, which has also been flagged. We are joined by the following officials from the Department of Children, Equality, Disability, Integration and Youth: Mr. Kevin McCarthy, Secretary General, Mr. David Delaney, assistant secretary, Ms Sheenagh Rooney, assistant secretary, Mr. Colm Ó Conaill, assistant secretary, Dr. Anne-Marie Brooks, assistant secretary, and Ms Laura McGarrigle, assistant secretary. We are joined by the following officials from the relevant Vote section of the Department of Public Expenditure, National Development Plan Delivery and Reform: Ms Jessica Lawless, principal officer, and Mr. Adrian Hurley, assistant principal. They are all very welcome.

I invite the Comptroller and Auditor General, Mr. Seamus McCarthy, to make his opening statement.