Mr. Seamus McCarthy:

Gabhaim buíochas leis an gCathaoirleach. The first were the Irish Horseracing Regulatory Board, IHRB, accounts for 2022, which obviously were the subject of this morning's proceedings. I issued a clear audit opinion. As I outlined this morning, I drew attention to the transfer from the jockey's emergency fund, so I will not go through the note again.

The second were the accounts of Ciste Pinsean Thithe an Oireachtais. They received a clear audit opinion. The accounts were certified on 16 November and they have only recently been laid. We were looking for accounts that had not been laid and it became obvious with this one that there was a delay. My understanding is that an attempt was made to lay the accounts but for some technical reason it bounced back. It was only when we raised the query that they were relaid. The committee may wish to pursue that with the Houses of the Oireachtas Commission but I think that is the explanation.