Mr. Seamus McCarthy:

First, we have Kerry Education and Training Board accounts for 2022. It received a clear audit opinion. Second is Moorepark Technology Limited, a subsidiary of Teagasc. This relates to 2023. It received a clear audit opinion. Third is Home Building Finance Ireland for 2023. It received a clear audit opinion. Also submitted is Home Building Finance Ireland (Lending) Designated Activity Company, a subsidiary of Home Building Finance Ireland for 2023. That also received a clear audit opinion. Fifth is the Pre-Hospital Emergency Care Council for 2022. This received a qualified audit 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, which is the standard accounting treatment for pension liabilities for many health bodies. Sixth is Ordnance Survey Ireland. These are the final accounts of Ordnance Survey Ireland as a stand-alone entity. They relate to 1 January 2022 to 28 February 2023. They received a clear audit opinion. Seventh is Maynooth University for the period 2022 to 2023. It received a clear audit opinion. Eighth is Trinity College Dublin for 2022 to 2023. It received a clear audit opinion. Ninth is the University of Galway for 2022 to 2023. It received a clear audit opinion.

However, in that case I drew attention to two frauds relating to breaches of IT controls that are referenced in the statement on internal control. One of the frauds resulted in a loss of €29,000, while the other resulted in a payment from a partner university being misdirected. As of yet, there has not been a hit for the University of Galway in relation to that one. Finally, InterTrade Ireland which is one of the North-South bodies, in relation to 2022 and those financial statements, received a clear audit opinion. However, there was a delay in the submission from 15 January, when the accounts were signed off, to 6 June when they were submitted. It may be because they are cross-Border bodies that it is taking longer to get everything sent to the committee. However, the committee might like to follow up on the reason for the delay.