Mr. Seamus McCarthy:

There are no particular matters to bring to the attention of the committee. The qualified audit opinion is a technical matter. The Minister for Health has issued a direction in regard to how pensions are to be accounted for by health sector bodies. Children's Health Ireland is compliant with that direction and it is doing it the way the Minister has directed, but it does introduce this technical qualification in regard to a true and fair view. In the other cases concerning non-competitive procurement, certainly in the case of Laois Offaly Education and Training Board, I understand the value of non-compliant procurement is declining. It is the first year of operation of the hospital.

It does not seem to be as bad as other health sector bodies in relation to that but we will keep it under review.