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

Okay. Members can study the brief in the meantime. Is that agreed? Agreed.

The next matter on the agenda is No. 3, financial statements and accounts, of which there were 11 sets laid before the Dáil between 30 November and 11 December 2020.

The Comptroller and Auditor General issued a qualified audit opinion for the National Cancer Registry Board. He states that the accounts give a true and fair view, except that they account for costs of retirement benefit entitlements only as they become payable, although this is standard for many health bodies.

The Comptroller and Auditor General also issued clear audit opinions in all other cases. However, attention is drawn to the following cases. In the 2019 accounts for the Residential Institutions Statutory Fund Board, Caranua, the Comptroller and Auditor General has drawn attention to inadequate control over grant repayments. Members will recall that this issue was also flagged in the 2018 accounts, which were late and only came before us two weeks ago. That is a very lengthy delay. We will be meeting Caranua tomorrow and our invitation included a request to provide information on this and other matters, which we will address at our meeting tomorrow.

In the 2018-19 accounts for the University of Limerick and University College Dublin, attention is drawn to recognition of a deferred retirement benefit funding asset, standard for universities, and significant non-compliant procurement.

In the 2019 accounts for Tipperary Education and Training Board, attention is drawn to significant non-compliant procurement. The secretariat will follow up with these bodies in relation to procurement as a matter of course. Do members wish to address the accounts of Tipperary Education and Training Board, the University of Limerick or Caranua? As we are meeting Caranua tomorrow and this issue has been flagged with it, members might want to confine their remarks and questions to the Tipperary Education and Training Board and University of Limerick.