Mr. Seamus McCarthy:

Of the financial statements that have been presented and that are now publicly available in the Oireachtas Library, the first relates to the Health and Social Care Professionals Council. The statements are from 2020 and received a qualified audit opinion. Like a number of health sector bodies, the accounts give a true and fair view except that they account for the costs of retirement benefit entitlements of staff only as they become payable. This is as a result of a direction of the Minister that they account in that way. Otherwise, as I said, the accounts give a true and fair view.

The second set of statements are from the Technological University of Dublin, TU Dublin, for 2019-2020. These received a clear audit opinion but I draw attention to non-compliance with procurement rules. My recollection is that there was expenditure of approximately €1.7 million with 19 suppliers that did not conform to the appropriate procurement procedure.

The third set of financial statements and accounts are from the Private Security Authority, PSA, for 2020 which received a clear audit opinion. The fourth set are from Bord Bia for 2020 and also received a clear audit opinion. Number five on the list is the Commission for Regulation of Utilities, CRU. These are actually the 2019 financial statements and members may recall that last week the 2020 accounts were presented. There was a problem with the version and I could not submit the accounts for 2019. They have been relaid and, just for the record, they received a clear audit opinion. Number six on the list is the Aquaculture Licences Appeals Board for 2020 and its accounts also received a clear audit opinion. Finally, the 2020 accounts from the Marine Institute also received a clear audit opinion.