Mr. Seamus McCarthy:

These are four sets of financial statements which have been submitted. The first is from Bord na Radharcmhastóirí, a body which was in place to register and regulate optometrists and dispensing opticians. These are cessation accounts as the board was incorporated into the Health and Social Care Professionals Council at the end of October 2015. It is a clear audit opinion.

Second is a clear audit opinion in relation to the National Treatment Purchase Fund board except in that case for the non-recognition of pension costs and liabilities of the board staff as required by financial reporting standard No. 102. This is a standard issue for health bodies where they account for pension costs as they arise rather than accruing for them. They are doing that by direction of the Minister.

The third one is the hepatitis C insurance scheme. This scheme is in place to reimburse the HSE for benefits it pays out under an insurance scheme to benefit hepatitis C sufferers and for the costs of the scheme's administrator. The total amount receivable by the HSE in the year was €359,000. I note that there are a couple of other funds related to hepatitis C and HIV contamination and significantly larger sums are paid out under them.

Finally, we have the Irish Human Rights and Equality Commission. This is an unusual account in the sense that it is a temporary account pending the creation of the Vote. There was an amalgamation of the Equality Authority and the Human Rights Commission in 2014 and this is a two-month account from November and December 2014. That was certified in June 2016 with a clear audit opinion, but for some reason it is only coming through now. I am not sure what the reason for the delay is.