Mr. Seamus McCarthy:

No. 1, Cork Education and Training Board, for 2021, received a clear audit opinion. However, I drew attention to the disclosure of a material level of non-compliance with procurement rules.

No. 2, the Western Development Commission, for 2021, received a clear audit opinion.

No. 3, the Sustainable Energy Authority of Ireland, SEAI, for 2021, received a clear audit opinion. I remind the committee that the annual financial statements for 2021 were presented to the Oireachtas Library and Research Service to correct the record in respect of a previous incorrect version presented on 19 December 2022. The matter was discussed when SEAI appeared before the committee a couple of weeks ago.

No. 4, An Bord Pleanála, for 2021, received a clear audit opinion. However, I draw attention to two matters outlined by the board in the statement on internal control. First, a number of matters of serious concern that arose in 2022 relating to the board's operations required reviews or reports. The statement on internal control outlines the status of the reviews of those matters at the signing date, 22 December 2022. Second, I draw attention to penalty payments incurred by the board in 2021, amounting to €10,000, and in 2022, amounting to €1.34 million, relating to delays by the board in decision-making on strategic housing development applications.