Mr. Seamus McCarthy:

The accounts and statements that have been presented since last week include, first, the National Cancer Registry Ireland 2021. This received a qualified audit opinion. The accounts, in my view, give a true and fair view, except that they account for the costs of retirement benefit entitlements of staff, only as they become payable. That is standard for many health bodies, but it is not the conventional accounting treatment and therefore it is a qualified opinion in that respect. Second is Science Foundation Ireland for 2021, which has a clear audit opinion. Third is Rasaíocht Con Éireann group accounts for 2021, which received a clear audit opinion. Finally, Teagasc accounts for 2021 received a clear audit opinion.