Mr. Seamus McCarthy:

The first thing to point out is that three of the sets of financial statements on the list this morning relate to 2019 and three relate to periods of account ending in 2020. The most significant one is the Account of the Receipt of Revenue of the State collected by the Revenue Commissioners. This has a through put of €82 billion in revenues. As the Chairman mentioned, there is a clear audit opinion. There are clear audit opinions regarding the other accounts. In respect of the National University, Maynooth, for 2019-2020, I draw attention to the recognition of a deferred pension funding asset. That is a standard reference that I include in respect of universities. In respect of the 2019 financial statements of the Digital Hub Development Agency, I drew attention to a note in the accounts where the agency discloses that it paid a vacant site levy, which was charged by Dublin City Council, in respect of a site that had not been developed. The expenditure amounted to €227,500 in respect of 2019 and €97,500 in respect of 2018.

I signed in respect of the Digital Hub Development Agency on 29 June 2020. It has only been presented as of 30 April. That is longer than is allowed for in the circular. The committee may want to pursue that. I signed in respect of the accounts of the National Museum of Ireland for 2019 on 29 October 2020. Again, that is late for submission.