Seán Fleming (Laois, Fianna Fail) | Oireachtas source

We will come to that on the work programme. Deputy Connolly reminded me that I skipped over the Kerry ETB financial statement, which has a clear audit opinion. Again, it has a material level €1.1 million of non-compliance with national procurement rules in respect of goods and services.

The next item is the Institute of Technology, Tralee. It has a clear audit opinion. Attention is drawn to the going concern note and the fact that the institute had incurred a deficit in each year for the past four years and had accumulated a deficit of €1.8 million. The institute has not provided for the cost of future pension benefits that have accrued to staff members, similar to other institutes, which we note.

The Institute of Technology Sligo has a clear audit opinion.

The note says that attention is drawn to the basis for recognition of a deferred pension funding. That means it is an issue.

The next item is the 2014-2015 accounts for the National College of Art and Design. The note states that there is a qualified audit opinion on the basis that the college did not keep adequate accounting records for the year. Attention is drawn to failures in control and governance over a number of years, an operating surplus of €223,000 in the year but an accumulated deficit of €1.2 million, and the basis of recognition of a deferred pension funding asset. Can the Comptroller and Auditor General tell me if the NCAD has come in line?