Mr. Seamus McCarthy:

It is a trust fund that was set up for the benefit of retired greyhounds, or their welfare. It received a clear audit opinion. I believe I mentioned earlier that Rásaíocht Con Éireann's accounts for 2021 were signed at the end of June but they have not been presented yet. I think they are overdue for presentation at this stage.

For 2021, IDA Ireland received a clear audit opinion. The Economic and Social Research Institute received a clear audit opinion for 2021.

The Heritage Council's account for 2020 was signed off by me on 29 September 2021 but was presented only on 15 August 2022. It received a clear audit opinion but I think it would be standard practice for the committee to follow up with the council and relevant Department to ascertain why it was late.

The Gathering Project 2013 is actually a dormant company. It is a subsidiary of Fáilte Ireland. There is nil turnover on the account but it is maintained as a subsidiary in existence. Therefore, I have to audit it. There is a clear audit opinion.

The Royal Irish Academy of Music received a clear audit opinion for 2021. The Private Security Authority received a clear audit opinion for 2021.

The Financial Services and Pensions Ombudsman received a clear audit opinion for 2021. However, I draw attention to note 9 to the financial statements, which deals with superannuation arrangements for staff. Discussions are ongoing between the office and the Department of Finance on the funding of liabilities under the scheme. This is something that has been going on for a number of years. The negotiations have been in train but they have not yet been brought to completion.

Next is the Office of the Ombudsman for the Defence Forces. It received a clear audit opinion for 2021.

Horse Racing Ireland's group and subsidiary accounts have all been presented. I signed the group accounts on 28 April. They were submitted on 12 September. They received a clear audit opinion but I draw attention to two matters. First is the loss of €1.8 million in 2020, relating to Horse Racing Ireland's investment in an associate company, Curragh Racecourse Ltd. This comes after losses in previous years, to which I have also drawn attention.

The second matter I draw attention to is a disclosure of a loss of €105,000 incurred on the disposal of land through a land swap deal undertaken by the subsidiary the Tipperary Race Company Plc in 2020.