Mr. Seamus McCarthy:

First on the list is the Charities Regulatory Authority's financial statements for 2022. They received a clear audit opinion. Related to that, and managed by the Charities Regulatory Authority, is a charities fund account that also relates to 2022. It received a clear audit opinion.

Third is the motor tax account for 2022. It received a clear audit opinion.

Fourth is the export guarantee account. This is effectively a dormant account but it still exists and, statutorily, an account is required to be prepared and I am required to audit it. It relates to 2022. There were nil transactions and it received a clear audit opinion.

Fifth is the National Asset Management Agency for 2022. It received a clear audit opinion.

Sixth is Enterprise Ireland for 2022. It received a clear audit opinion.

Seventh is the Irish Auditing and Accounting Supervisory Authority for 2022. It received a clear audit opinion.

Eighth is the Loughs Agency, one of the North-South bodies jointly audited by me and the Northern Ireland Comptroller and Auditor General. This relates to 2021. It received a clear audit opinion. By law, the annual corporate business plans of North-South bodies require the approval of the North-South Ministerial Council. As the council has not met, a budget increase of £422,840, which the agency received in 2021, has not received the council's approval. We, as the auditors, draw attention to the irregularity. There is nothing illegal but it is a necessary part of the approvals for that increase in budget.

Ninth is Inland Fisheries Ireland, representatives of which were at the committee this morning. For 2021, the accounts themselves received a clear audit opinion but I drew attention to several matters, which I outlined in my opening comments this morning. I do not think the committee needs to hear them again.

Tenth is the residential institutions redress special account. It relates to 2022 but there were nil transactions. It received a clear audit opinion.

Eleventh is the Marine Casualty Investigations Board for 2022. It received a clear audit opinion.

Twelfth is Houses of the Oireachtas Commission for 2022. The committee will be glad to know it received a clear audit opinion. As I said, there was a period when accounts were not coming through but one can see that the 2022 accounts are now beginning to flow.