Mr. Seamus McCarthy:

Go raibh maith agat, a Chathaoirligh. As you said there are three sets of financial statements. They all relate to periods of account ending in 2022. After a few weeks of not having accounts because those for 2021 had finished, the 2022 accounts are starting to come through. The first one is the Health Information and Quality Authority for 2022. That received a qualified audit opinion. The accounts give a true and fair view, except that they account for the cost of retirement benefit entitlements of staff only as they become payable and that is not consistent with the true and fair view standard, but it is routine for bodies in the health sector.

Second is the National University of Ireland, Maynooth for the accounting year 2021-22. It received a clear audit opinion. However, I draw attention to the write-off by the university of costs totalling €1.682 million following termination of a contract for the construction of a student centre. That is an issue the committee has already discussed and corresponded with the university about.

Third is the Commission for Communications Regulation. Again, it is for the accounting year 2021-22. That received a clear audit opinion.