Mr. Seamus McCarthy:

The financial statements relate to education and training boards, four of which relate to the year of account 2022.

No. 1, Kilkenny and Carlow Education and Training Board for 2022, received a clear audit opinion.

No. 2, Louth and Meath Education and Training Board for 2022, received a clear audit opinion.

No. 3, Limerick and Clare Education and Training Board for 2022, received a clear audit opinion. However, I drew attention to two matters. The first is a disclosure that there were payments totalling €20,645 to a business with which a staff member had a direct connection and which represented a conflict of interest. The second issue I drew attention to was non-compliance with procurement rules, which was to the value of €2.9 million worth of procurement.

No. 4, Tipperary Education and Training Board for 2022, received a clear audit opinion but I drew attention to non-compliance with procurement rules and in that case the value of the non-compliant procurement was €735,000.

No. 5 relates to the Kerry Education and Training Board but these are the 2021 financial statements and they received a clear audit opinion.