Mr. Seamus McCarthy:

The first set of financial statements relates to the land bond winding-up account for 2020. It is a clear audit opinion. It is a very small account with a very low level of turnover.

The second is An Foras Teanga, the language body. It is a body that I audit jointly with my colleague in Northern Ireland. It is one of the cross-Border bodies. These are its 2019 financial statements. I draw the attention of the committee to the fact that they were signed on 29 April but are only now coming to the Oireachtas. The committee may wish to follow up in line with its policy in that regard. In any event, it was a clear audit opinion.

No. 3 is Institute of Technology Carlow for 2019-20. It is a clear audit opinion.

No. 4 is the local loans fund for 2020. It is a clear audit opinion. It is a very small account with a turnover in the year of €1,300. In fact, the loans outstanding at 31 December 2020 are nil, so, effectively, there should be no further transactions on that account.

The final one is the Digital Hub Development Agency financial statements for 2020. It is a clear audit opinion. I have drawn attention, for the second time, to an annual expenditure of €227,500 in respect of a vacant site levy charge levied by the local authority on the agency.