Mr. Seamus McCarthy:

The first set of accounts are Bord Iascaigh Mhara's for 2021. I issued a clear audit opinion.

The second set of accounts are the Sea-Fisheries Protection Authority, SFPA's, for 2021. I issued a clear audit opinion, but I drew attention to a disclosure in the statement on internal control where attention had been drawn to the results of a European Commission audit that identified significant shortcomings in the weighing and reporting of pelagic fish landings and the lack of controls and-or enforcement over catches of bluefish and tuna. The working out of the implications of this is still in progress and there is an interim arrangement in place, by agreement with the Commission, up to the end of this year.

The third set of accounts are the Marine Institute's for 2021, which received a clear audit opinion.

The fourth set of accounts are the Office of the Ombudsman for Children's for 2021, which received a clear audit opinion.

The fifth set of accounts are the Waterford and Wexford Education and Training Board's for 2021. The accounts received a clear audit opinion, but I drew attention to a material level of non-compliance with procurement rules.