Mr. Seamus McCarthy:

These are quite late. The institutes of technology end of year is 31 August. The audit was only completed on 20 December 2021, which was 15 months after the end of the period of account. The audit for Dublin City University was certified on 16 December for the period ending September 2020. These are quite late being done. In the case of Dublin City University, it has a clear audit opinion, but I draw attention to the recognition of a deferred pension funding asset and that is standard procedure for universities.

No. 3 is from the Royal Irish Academy of Music for 2020, for which there is a clear audit opinion. No. 4 is from Grangegorman Development Agency for 2020, for which there is a clear audit opinion. No. 5 is the Nursing and Midwifery Board of Ireland for 2020. It has a qualified audit opinion on a specific point. 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, and that is standard procedure for many health bodies at the direction of the Minister. No. 6 is from the Judicial Council. This is the first set of financial statements for this new body. The period of account is 17 December 2019 to 31 December 2020. That has a clear audit opinion.

Nos. 7 to 9, inclusive, are from subsidiaries of Rásaíocht Con Éireann. The first is from Greyhound Racing Operations Ireland Limited for 2020, for which there was a clear audit opinion. No. 8 is from Abergrove Limited for 2020, for which there is a clear audit opinion. No. 9 is from Shelbourne Greyhound Stadium Limited for 2020, for which there is a clear audit opinion.

The final set is from the Residential Tenancies Board for 2020. The Members will recall that there was an omission from the accounts that were previously submitted. As the board said it would do last week, it has immediately resubmitted.