Mr. Seamus McCarthy:

The appropriation accounts for 2024 were presented. These are a total of 45 individual Votes. I issued a clear audit opinion in all cases, which is on the basis that the accounts properly present the transactions and financial position of the Votes at the year end. There is one significant matter I drew attention to last week, which is the excess expenditure recorded for Vote 14 - the State Laboratory. I am not sure at what point in today's meeting members want to discuss that, but maybe we can revert to that.

For a number of the accounts, I drew attention to certain matters. I have linked each of the certificates to relevant chapters that were included in the Report on the Accounts of the Public Services 2024 and there are a number of individual items such as, for example, non-compliant procurement at a material level. I have drawn attention to that in a number of certificates and there are a number of other issues such as, for example, fines that were paid for late transposition of EU legislation. Those are matters the committee might like to seek further information about from the Votes concerned or they are matters that can be dealt with when the individual Votes are before the committee.

No. 46 is the financial statements of the National Oil Reserves Agency for 2024. They received a clear audit opinion. No. 47, the State Examinations Commission financial statements for 2024, received a clear audit opinion. No. 48 is the financial statements for Taighde Éireann or Research Ireland. These are for the period from 1 August to 31 December 2024 on the basis that this was a new body established on 1 August and this is its first period of account.

They received a clear audit opinion. No. 49 is the financial statements of Transport Infrastructure Ireland for 2024. They received a clear audit opinion. No. 50 is An Foras Teanga, the Language Body. These are the financial statements for 2023. An Foras Teanga is one of the North-South bodies, and those financial statements received a clear audit opinion. For the North-South bodies, I audit those jointly with the Comptroller and Auditor General of Northern Ireland. There are approximately seven of those bodies.

No. 51 is the National Tourism Development Authority, Fáilte Ireland. These are the financial statements for 2024. I issued a qualified audit opinion in relation to those financial statements, as I have done for a number of years now. The accounts give a true and fair view, except for non-compliance with the requirements of financial reporting standard 102, relating to the recognition of a deferred retirement benefit funding asset for one of the authority's pension schemes. As I said, I have reported on that previously. It is a position that Fáilte Ireland has taken in accounting for pensions. It is different to what is done by almost all other State bodies I audit. In my view it should be recognising a funding asset in that relation.

No. 52 is the National Disability Authority financial statements for 2024. They received a clear audit opinion. No. 53 is the Sustainable Energy Authority of Ireland for 2024. They received a clear audit opinion.