Mr. Seamus McCarthy:

No. 1 relates to the Children's Health Ireland for 2022 which received a qualified audit opinion. In my opinion the accounts give a true and fair view, except that they account for the costs of retirement benefit entitlements of staff only as they become payable. That is standard for many health bodies. In addition, I drew attention to two matters. The first was significant non-compliant procurement, which was of the order of €5.1 million. The second was claims to the value of just under €184,000 from Children's Health Ireland were rejected by private insurers as they had been submitted outside the required timeframe.

No. 2 is the Citizens Information Board accounts for 2022. It received a clear audit opinion. No. 3 is the accounts for Fís Éireann or Screen Ireland for 2022, which received a clear audit opinion. No. 4 relates to the Mayo, Sligo and Leitrim Education Board 2022 accounts, which received a clear audit opinion. However, attention was drawn to significant non-compliant procurement.

No. 5 is the Horse Racing Ireland group accounts for 2022, which received a clear audit opinion. However, I drew attention to an additional loss of €1.4 million in 2022 related to Horse Racing Ireland's investment in an associate company, Curragh Racecourse Limited. The cumulative loss on that investment to end 2022 was €9 million.

No. 6 is the National Gallery of Ireland for 2022, which received a clear audit opinion. No. 7 is the Public Trustee Account for 2023, which received a clear audit opinion. No. 8 is Waterways Ireland. These financial statements relate to 2021. It is one of the North-South bodies and there was a delay because of a change in the accounting treatment of the canal infrastructure. Those accounts received a clear audit opinion.

No. 9 is the Criminal Assets Bureau and these accounts relate to 2022. They received a clear audit opinion. No. 10 is the Insolvency Service of Ireland for 2022, which received a clear audit opinion. No. 11 is the Legal Aid Board for 2022, which received a clear audit opinion but attention is drawn to significant non-compliant procurement.

No. 12 is Údarás na Gaeltachta for 2022. The financial statements received a clear audit opinion but I drew attention to a write-off of capital costs of €661,838. This relates to costs incurred for a planned building renovation project that did not proceed because anticipated co-funding had not been secured.