Mr. Seamus McCarthy:

The first set relates to the Criminal Assets Bureau. The accounting period is 2021 and it received a clear audit opinion. The second set relates to the Royal Irish Academy for 2021 and also received a clear audit opinion. However, in that case, I draw the attention to the assumptions underpinning the recognition of a deferred pension funding asset, which is a standard matter I call out in respect of bodies with substantial non-State income such as the universities. The third set relates to the Insolvency Service of Ireland for 2021 and received a clear audit opinion.

The fourth relates to the Irish Horseracing Regulatory Board for 2021. These accounts received a clear audit opinion but I will draw attention to two matters. The first matter is the board's non-compliance with the requirement to disclose chief executive officer and staff salary band information for 2021, information the Department directed it to disclose. The second matter I will draw attention to is the former chief executive officer's early retirement payment in 2021, which was significantly in excess of the terms of the board's early retirement scheme conditions.

The fifth set relates to the Commission for Railway Regulation for 2021 and received a clear audit opinion. The sixth set of accounts, which relates to the Nursing and Midwifery Board of Ireland for 2021, received a qualified audit opinion. The reason for this is that, in my view, the accounts give a true and fair view excepting that they account for the cost of the retirement benefit entitlements of staff only as they become payable. That is standard for many health bodies and is done at the direction of the Minister.