Mr. Seamus McCarthy:

I thank the Chairman. I will quickly run down through the accounts.

The first is the Insurance Compensation Fund for 2020. It is a clear audit opinion and I draw attention to chapter 14 of the report on the accounts of the public services 2020, which examines the controls over the assessment and collection of the Insurance Compensation Fund levy.

Nos. 2 and 3 are related. The first is the Broadcasting Authority of Ireland, for which there is a clear audit opinion. Related to that is the Broadcasting Fund, which is a separate account but is managed by the Broadcasting Authority of Ireland and again there is a clear audit opinion for that fund.

No. 4 is TG4 for 2020. I draw attention to a case of significant non-compliant procurement in that case. This related to an ICT contract to develop a system for use by TG4 but it was not competitively procured.

No. 5 is the Social Insurance Fund and it is quite a significant account. I can see that there is a typo there. The turnover of the fund should be €14.8 billion not €14.8 million. There is a clear audit opinion on this but I draw attention to two chapters from the report and the accounts of the public services. Chapter 9 deals with regularity of payments and chapter 11 takes a deeper look at the pandemic unemployment payment scheme, the bulk of which was charged to the Social Insurance Fund.

Nos. 6 and 7 are related. These are the Hepatitis C and HIV Compensation Tribunal special account and the Hepatitis C and HIV compensation reparation fund. There is a clear audit opinion in both cases there.

No. 8 is the Sustainable Energy Authority of Ireland, which gets a clear audit opinion.

No. 9 is the Crawford Art Gallery Cork Limited, which gets a clear audit opinion.

No.10 is the Environmental Protection Agency, which received a clear audit opinion.

No. 11 is the Heritage Fund for which there is a clear audit opinion.

No. 12 is the National Standards Authority of Ireland, NSAI. I gave it a clear audit opinion but I draw attention to the recognition of a deferred pension funding asset on the basis that this asset will be payable. The NSAI raises almost all of its funding from charges to service users and does not draw on the State but, as I said, it is accounting on the basis that the asset will be payable by the State in the future.