Mr. Seamus McCarthy:

No. 1 relates to the Kildare and Wicklow Education and Training Board for the year of account 2021. It received a clear audit opinion. However, I draw attention to two matters in relation to those accounts. The first is the disclosure of non-effective expenditure totalling €848,000 on a leased unit between 2015 and 2022. The lease was terminated in 2022. The second matter I draw attention to is non-compliance with procurement rules by Kildare and Wicklow Education and Training Board.

No. 2 relates to the Health Research Board for 2021. It received a qualified audit opinion. In my view, the accounts 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 at the direction of the Minister for Health.

No. 3 relates to the health repayment scheme special account for 2021. That received a clear audit opinion. Related to that is No. 4, the health repayment scheme donations fund account for 2021, which also received a clear audit opinion. In both of those cases, there were nil transactions in the period of account.

No. 5 relates to the Pre-Hospital Emergency Care Council for 2021. It received a qualified audit opinion. Like the Health Research Board, the accounts give a true and fair view, except that they account for the costs of retirement benefit entitlements of staff only as they become payable. However, I also drew attention to disclosures in the statement on internal financial control. The first is about the continuation of a potential conflict of roles contracted out to an external service provider and a failure to regularise the procurement of the service of one of the roles. I drew attention to that last year. The matter is still unresolved. Secondly, I draw attention to the failure of the council to carry out a review of the effectiveness of the system of internal financial control in the manner required by the code of practice for the governance of State bodies.

No. 6 relates to the Health Service Executive consolidated patients' private property accounts for 2021. That received a clear audit opinion.