Mr. Seamus McCarthy:

Go raibh maith agat, a Chathaoirligh. Because the list is so long, it may be best that if Deputies have questions as I go, we can maybe take them when we are at a particular point, so they should feel free to interrupt or signal and I am happy to give further detail to the extent that I can.

The list of financial statements and accounts is very much longer because there has been such a gap since the last PAC meeting. Typically, what we do is close off on the preceding Friday and that is what makes the list for each week. Members will see in the way the table is laid out that there is an indication of the turnover of each of the bodies. That is generally based on the total expenditure in the year, but if total income is significantly greater, we may use that as the turnover figure. In some cases, there are funds, and we signal what the balance in the fund at the end of the period is if that is maybe of interest or the significant issue. In most cases, the period of account is the calendar year ending on 31 December. The exceptions are technological universities where their period of account runs from 1 September to the following 31 August. For the other universities, the year of account is from 1 October to 30 September. There are one or two others that have a non-calendar year of account. The bulk of what is being presented is with regard to 2023 where the audits would have finished during 2024 and then there would have been some delay to their presentation.

In general, a period of approximately three months from my signing of the certificate is allowed and then the accounts are supposed to be in the Oireachtas Library. Most of them manage to come in within that period or very shortly after the three months. To take them from the top, they are grouped into sectors for ease of reference and so on.

No. 1 is the residential institutions redress special account - Caranua. There was nil turnover in that and it received a clear audit opinion. No. 2 is the National Council for Special Education for 2023, which received a clear audit opinion. No. 3 is Longford and Westmeath Education and Training Board for 2023, which received a clear audit opinion. Dublin City University received a clear audit opinion. The National University of Ireland received a clear audit opinion.

University College Dublin for the year 2022-23 received a clear audit opinion but I drew attention to a material level of procurement non-compliance. This has been a recurring issue. The committee will see it in connection with a number of the accounts and statements here. If non-compliant procurement exceeds €500,000, which is a flat figure we apply, we draw attention to it. It can be more significant for a smaller body. A figure of €500,000 may be a significant proportion. It might be less for a bigger institution like University College Dublin but it has been a focus of interest of the committee in the past and good progress has been made in bringing down the number and value of non-compliant procurement. In this case, the figure for non-compliant procurement was €4.4 million.

No. 7 is Munster Technological University, which received a clear audit opinion. However, I drew attention to a cyberattack experienced by the university that resulted in direct costs of €3.5 million in responding to the incident. I also drew attention to a material level of procurement non-compliance.

No. 8 is the Royal Irish Academy, which received a clear audit opinion. No. 9 is the Grangegorman Development Agency, which received a clear audit opinion.

No. 10 is Technological University Dublin for 2022-23, which received a clear audit opinion. However, I drew attention to the fact that the university incurred a deficit of €8.4 million to the year end 31 August 2023. That followed a deficit in the prior period of account of €3.8 million. Note 29 explains how the governing body is satisfied to present the financial statements on a going concern basis. I also drew attention to a material level of procurement non-compliance. In that case, it was €794,000.

No. 11 is the Qualifications and Quality Assurance Authority of Ireland, which received a clear audit opinion. No. 12 is Mayo, Sligo and Leitrim Education and Training Board, which received a clear audit opinion. No. 13 is Limerick and Clare Education and Training Board, which received a clear audit opinion, but I drew attention to a material level of procurement non-compliance - in this case, €1.6 million. No. 14 is Galway and Roscommon Education and Training Board, which received a clear audit opinion. No. 15 is Tipperary Education and Training Board, which received a clear audit opinion. No. 16 is Kildare and Wicklow Education and Training Board, which received a clear audit opinion, but I drew attention to a material level of procurement non-compliance totalling €693,000. No. 17 is Cork Education and Training Board, which received a clear audit opinion. In that case, attention was drawn to a material level of procurement non-compliance totalling €1.8 million. No. 18 is Kerry Education and Training Board, which received a clear audit opinion.

No. 19 is Dublin and Dún Laoghaire Education and Training Board, which received a clear audit opinion, but I drew attention to a high-risk data breach in March 2023. I understand this was reported to the Data Protection Commissioner but it was not brought to the attention of the board as required by the board's policy and the education and training board code of governance practice. I also drew attention to a material of procurement non-compliance totalling €2.1 million. Do Deputies have any questions?