Mr. Seamus McCarthy:

Gabhaim buíochas leis an gCathaoirleach. The first set of financial statements I wish to draw attention to is for the fishery harbour centres for 2023. These were presented by the Department of agriculture. I signed the certificate in that case on 27 November 2024. It was a clear audit opinion, but the accounts are only being presented now, so they are late. In line with previous practice, the committee may wish to follow up with the Department as to why there was such a delay.

Second are the credit union fund accounts for 2024. They received a clear audit opinion. Third are the finance accounts for 2024. They also received a clear audit opinion.

Turning to the education sector, fourth is the residential institutions redress special account for 2024, which received a clear audit opinion. Fifth is the National College of Art and Design account for the period 2023-24, which received a clear audit opinion. No. 6, the financial statements for the Technological University of the Shannon, Midlands, Midwest for 2023-24 also received a clear audit opinion. However, I draw attention to a loss due to supplier bank account redirection fraud to the value of just under €100,000.

No. 7 are the Dundalk Institute of Technology financial statements for 2023-24. These received a clear audit opinion but I drew attention to an impairment charge of €241,000 in relation to the indefinite suspension of a capital project. Effectively, the institute was writing off planning expenses for a project that has been indefinitely suspended.

No. 8 are the accounts for Galway and Roscommon Education and Training Board for 2024, which received a clear audit opinion. No. 9 are the accounts for the Higher Education Authority for 2024, which received a clear audit opinion. No. 10, the Mary Immaculate College, Coláiste Mhuire gan Smál, financial statements for 2023-24, received a clear audit opinion. However, I drew attention to a material level of procurement non-compliance. In that case, the figure was €1.3 million. Some further detail is given in the financial statements.

No. 11 are the financial statements for Laois and Offaly Education and Training Board for 2024. These received a clear audit opinion but, again, I drew attention to a material level of procurement non-compliance. In that case, the sum was €945,000.

No. 12, the financial statements for the Educational Research Centre for 2024, received a clear audit opinion. No. 13, the financial statements for Longford and Westmeath Education and Training Board for 2024, received a clear audit opinion. No. 14, the financial statements for Dún Laoghaire Institute of Art, Design and Technology for 2024, received a clear audit opinion. No. 15, the financial statements for Munster Technological University for 2023-24, received a clear audit opinion. No. 16, the financial statements for Dublin City University for 2023-24, received a clear audit opinion.

No. 17, the financial statements from University College Dublin for 2023-24, received a clear audit opinion. However, I drew attention to a voluntary disclosure to the Revenue Commissioners in relation to an underpayment of VAT between 2018 to 2023 to the value of €695,000 and related interest payment of €236,000, giving a total of €931,000 in the settlement involved. I also drew attention to a material level of procurement non-compliance for UCD. The value in that case was €1.5 million.

Turning to hospitals-----