Mr. Seamus McCarthy:

We have the financial statements of the University of Galway for the accounting period 2023-24. They received a clear audit opinion. The financial statements of Uisce Éireann for the calendar year 2024 received a clear audit opinion. The Marine Casualty Investigation Board 2024 financial statements received a clear audit opinion. The Corporate Enforcement Authority financial statements for 2024 received a clear audit opinion. The National Treatment Purchase Fund board financial statements for 2024 received a qualified audit opinion. In my view, the accounts give a true and fair view except that they account for the cost of retirement benefit entitlements only as they become payable, but that is a standard accounting presentation for the health bodies. The Child and Family Agency, also known as Tusla, financial statements for 2024 received a clear audit opinion. However, I drew attention to two matters. First, there were compensation and legal costs incurred by Tusla and the State Claims Agency in respect of four cases taken against Tusla. The compensation payments to the four individuals totalled €799,000. Plaintiff costs of €949,000 were paid in respect of two cases, with plaintiff costs in two cases yet to be determined. Tusla's own costs incurred to date are €1.6 million. The State Claims Agency's costs in these matters are not yet known. The second matter I drew attention to is a material level of procurement non-compliance, which was of the order of €5.4 million.