Mr. Seamus McCarthy:

The first is the Royal Irish Academy for 2022. That received a clear audit opinion. The second is the City of Dublin Education and Training Board, ETB, for 2022, which received a clear audit opinion. However, I draw attention to a material level of non-compliance with procurement rules. The third is the Parole Board for 2022, which received a clear audit opinion. The fourth is the Kildare and Wicklow Education and Training Board for 2022, which received a clear audit opinion but, again, I draw attention to a material level of non-compliance with the procurement rules. The fifth is the Land Development Agency designated activity company, DAC, which is a new entity, and this is the first audit of it that I have carried out. It covers the reporting period from 20 December 2021 to 31 December 2022. It received a clear audit opinion. The sixth is the accounts of the Fishery Harbour Centre for 2022. That received a clear audit opinion. The seventh is the Dublin and Dún Laoghaire Education and Training Board. This relates to 2021 and it received a clear audit opinion but, again, I drew attention to a material level of non-compliance with procurement rules in that case. Finally, the eighth is the Laois and Offaly Education and Training Board for 2022, which received a clear audit opinion. I might draw the committee's attention to the fifth one, which is the Land Development Agency. The accounts were certified on 26 September but were only presented on 15 February. That is a bit over the expected time. The committee might want to ask it about the delay.