Mr. Seamus McCarthy:

The Nursing and Midwifery Board of Ireland's financial statements for 2022 received a qualified audit opinion. In my view the accounts give a true and fair view except that they account for the costs of the retirement benefit entitlements of staff only as they become payable. This is standard for many of the health bodies at the direction of the Minister.

The National Standards Authority of Ireland's financial statements for 2022 received a clear audit opinion. The Western Development Commission's financial statements for 2022 received a clear audit opinion. Sport Ireland Facilities Designated Activity Company's financial statements for 2022 received a clear audit opinion. This is a subsidiary of Sport Ireland. The accounts for Sport Ireland have also been signed but they have not yet been presented. I expect them to be presented relatively quickly.