Mr. Seamus McCarthy:

The first set of accounts is for the National Standards Authority of Ireland for 2021. It is given a clear audit opinion but, in addition, I draw attention to note 12(c) of the financial statements relating to the recognition of a deferred pension funding asset. Most of the income of the National Standards Authority of Ireland is raised through charges, but in its accounting there is an assumption that the State would provide funding to meet pension liabilities as they arise. That is what I draw attention to there.

No. 2 is for Donegal Education and Training Board for 2021. It is given a clear audit opinion.

No. 3 is for the Leopardstown Park Hospital board for 2021. It is given a clear audit opinion.

No. 4 is for National University of Ireland Galway, NUIG. It is given a clear audit opinion, but I draw attention to the recognition of a deferred pension funding asset, similar to what I mentioned earlier. That is a standard issue for universities. I also draw attention to disclosure of procurement non-compliance. Finally, I draw attention to a payroll overpayment. That was a situation in which the university identified that an employee had been overpaid salary of just over €100,000. The overpayment occurred between January 2019 and February 2021 due to weaknesses in system controls. The university has taken steps to improve its controls to avoid a reoccurrence of the situation.

No. 5 is for Crawford Art Gallery Cork Limited for 2021. It is given a clear audit opinion.

No. 6 is for the National Museum of Ireland for 2021. It is given a clear audit opinion, but I draw attention to the disclosure of non-compliance with procurement rules.

Finally, No. 7 is for the National Library of Ireland for 2021. It is given a clear audit opinion.