Seán Fleming (Laois, Fianna Fail) | Oireachtas source

They are not the normal accounting standards.

Leopardstown Park Hospital board received a clear audit opinion. The figure for non-compliance was €799,000. We will include this topic in our periodic report.

Dún Laoghaire Institute of Art, Design and Technology received a clear audit opinion, as did the Institute of Technology Tallaght.

The National Haemophilia Council which advises the Minister for Health and agencies on any matter related to haemophilia received a clear audit opinion.

Nscda (Operations) DAC which is developing and running the National Sports Campus received a clear audit opinion.

The Residential Tenancies Board, RTB, received a clear audit opinion, but non-compliant procurement is noted at a figure of €2.9 million. We have raised the matter recently with the RTB and asked for details. We will ask for the matter to be followed up.

The Office of the Data Protection Commissioner received a clear audit opinion.

The Mental Health Commission received a qualified audit opinion, again because it did not comply with international accounting standards in dealing with retirement benefits, as the Comptroller and Auditor General knows.

The Crawford Art Gallery received a clear audit opinion.

Waterford and Wexford ETB received a clear audit opinion. Again, non-compliance with procurement is noted at €3 million.

Health and Safety Authority received a clear audit opinion.

The Health Research Board received a qualified audit opinion. It in the health area and does not meet international financial standards in dealing with retirement benefits at the direction of the Minister for Health.

The Grangegorman Development Agency received a clear audit opinion, as did the Competition and Consumer Protection Commission and Horse Racing Ireland.

The Oberstown Children's Detention Campus received a clear audit opinion. However, attention is drawn to the statement of internal control which discloses that the board did not as part of the audit carry out a review of the effectiveness of the systems of internal control for the period. This relates to its account for 2018. Has it been done since, or has the Comptroller and Auditor General had an opportunity to verify it?