Mr. Seamus McCarthy:

The total liability in respect of these added years for transferred-in service is about €14 million. The agreement was that it would be funded on a 50:50 basis between the HEA and UCC, but UCC believes the agreement goes beyond that and that three quarters of the funding will be met by the HEA. That is not borne out, in my view, by the agreement that was put in place with HEA. The value of the overstatement, in my view, is €3.4 million. It is an ongoing issue. It does not affect any other university.

No. 4 is for Ordnance Survey Ireland for 2021. It received a clear audit opinion but I do draw attention to the assumptions underpinning the recognition of a deferred pension funding asset, which, as with the universities, is standard for bodies with substantial non-State income.

No. 5 is for the Beaumont Hospital board for 2021. It received a clear audit opinion; however, I draw attention to a couple of items. The hospital board acknowledges that it did not carry out a review of the effectiveness of the system of internal financial control in the manner required by the code of practice for the governance of State bodies, and it outlines how it is taking steps to rectify that for the future. There is also a disclosure of a material level of non-compliant procurement by the hospital.

No. 6 concerns the account of Fís Éireann, or Screen Ireland, for 2021. It received a clear audit opinion.

No. 7 is the account of Tipperary Education and Training Board for 2021. It received a clear audit opinion; however, I draw attention to the disclosure of a material level of non-compliance with procurement rules.

No. 8 is the account of Limerick and Clare Education and Training Board for 2021. Again, there is a clear audit opinion, but I draw attention to the disclosure of a material level of non-compliance with procurement rules.

No. 9 comprises the accounts for fishery harbour centres for 2021. A clear audit opinion was received.

No. 10 is the account of the public trustee for 2022. That received a clear audit opinion. It is a small account. The turnover in the year was €30,000, the total value of the funds at the year's end was €1.8 million.