Mr. Seamus McCarthy:

The first set of financial statements relate to the Housing Agency for the 2021 accounting period. It received a clear audit opinion. In the audit report, I draw attention to chapter 7 on the accounts of the public services 2021, which examines the use of the Housing Agency's revolving acquisition fund. This is something that the committee has already examined with the Housing Agency.

No. 2 is the Property Services Regulatory Authority, PSRA, for 2021. It received a clear audit opinion. No. 3 is the Property Services Compensation Fund for 2021. It received a clear audit opinion. No. 4 is the Heritage Council for 2021. It received a clear audit opinion. No. 5 is the Judicial Council for 2021. It received a clear audit opinion. No. 6 is the Legal Services Regulatory Authority for 2021. It received a clear audit opinion. No. 7 is Water Safety Ireland for 2021. It received a clear audit opinion.

I draw the committee's attention to the Heritage Council. Its financial statements were certified on 27 June, but they were only presented on 31 January. That would appear to be something on which the committee might wish to follow up. It may be that, as has happened in other cases, an annual report was being prepared and the financial statements were held so that they could be published together, but the optimum would be to have the annual report ready at the same time as the financial statements. That should not lead to a delay.