Mr. Seamus McCarthy:

The first set of financial statements is the export credit guarantee account for 2021. This is effectively a dormant account. There are no transactions on it, and it received a clear audit opinion.

The next couple are subsidiaries of Rásaíocht Con Éireann - Greyhound Racing Operations Ireland Limited for 2021, which got a clear audit opinion; Abergrove Limited got a clear audit opinion for 2021; and Shelbourne Greyhound Stadium Limited got a clear audit opinion for 2021. Also related to Rásaíocht Con Éireann is the Irish Retired Greyhound Trust.

The account for 2021 received a clear audit opinion. No. 6 is the Ciste Pinsean Thithe an Oireachtais, Comhaltaí, account and it received a clear audit opinion. No. 7 is the National Oil Reserves Agency designated activity company, DAC, for 2021 and it received a clear audit opinion. No. 8 is Teilifís na Gaeilge for 2021 and it received a clear audit opinion. No. 9, the Broadcasting Authority of Ireland for 2021, received a clear audit opinion. No. 10, the Broadcasting Fund, which is managed by the Broadcasting Authority of Ireland, received a clear audit opinion. No. 11 is the Pensions Authority for 2021 and that received a clear audit opinion.

Nos. 12 to 56 are the 45 appropriation accounts for Government Departments and together they have an expenditure in aggregate of approximately €74.5 billion. I issued a clear audit opinion in all cases. I do not propose to recite all their names. I did, however, draw attention to certain matters in the audit certificates. Obviously, where relevant, I referred to chapters that were published and that dealt with issues. I also drew attention in a number of cases to material instances of non-compliant procurement. This is where the aggregate level of identified non-compliant procurement was in excess of €500,000 each. In relation to four of the appropriation accounts, I drew attention to specific matters. For Vote 11, Office of the Minister for Public Expenditure and Reform, I drew attention to a payment of €460,000 to a supplier in settlement of arbitration proceedings. For Vote 13, Office of Public Works, I drew attention to the continuing operation of a maintenance contract where the expenditure incurred is significantly greater than that envisaged when the contract was put in place. This places it in the category of non-compliant procurement. For Vote 34, Housing, Local Government and Heritage, similar to last year, I drew attention to a continuing large EU fine incurred in 2021 in respect of a wind farm constructed in County Galway. Finally, for Vote 42, Rural and Community Development, I drew attention to the recovery of grant funding of €1.09 million from Mayo County Council following the termination of funding agreements for four projects under the Department-funded outdoor recreation infrastructure scheme due to identified irregularities.