Mr. Seamus McCarthy:

As the Chairman said, there are five sets of financial statements, the first of which relates to the 2020 financial statements of Limerick and Clare Education and Training Board, ETB. It is a clear audit opinion, but I am drawing attention to non-compliance with procurement rules and the detail of that is given in the statement on internal control.

The Health Information and Quality Authority, for 2021, got a clear audit opinion.

The Heritage Fund, for 2021, a very small fund, got a clear audit opinion.

The National University of Ireland Maynooth, for the year 2020-21, finishing at the end of September 2021, got a clear audit opinion. As usual with university financial statements, I draw attention to the recognition of a deferred pension funding asset, which is standard for universities, but I also draw attention to disclosure in respect of a significant element of a severance deal for which the required departmental sanction was not sought. Further detail is given in the financial statements about that.

The final statement relates to the Defence Forces canteen board for 2021, which received a clear audit opinion.