Mr. Seamus McCarthy:

No. 1 concerns the Irish Fiscal Advisory Council for 2021. This is a clear audit opinion.

No. 2 concerns the national lottery fund for 2021. This is a clear audit opinion. Members will probably recall that there is a chapter in relation to the national lottery fund. This may be of interest to members to examine. No. 3 concerns the Regulator of the National Lottery. These two are published together. While this is a clear audit opinion, I draw the committee's attention to note No. 10 on pension provision. This discloses the reasons why accumulated pension liabilities, totalling €3.2 million, have not been recognised in the financial statement, and that the regulator is awaiting a decision of the Department of Public Expenditure and Reform about pension proposals submitted in 2015. It has been ongoing for a number of years. They have not finalised liability for accumulated pension entitlements.

No. 4 concerns the Medical Bureau of Road Safety for 2021, which is a clear audit opinion.

No. 5 concerns the local loans fund for 2021, which is a clear audit opinion.

The committee may want to note that it is a nil account; there is no activity on it. The fund is now effectively dormant. The final one is the land bond winding-up account for 2021. There were no transactions in the year. The balance in the fund is €137,000. It received a clear audit opinion.