Mr. Seamus McCarthy:

No. 1 is the accounts of the Digital Hub Development Agency for 2022, which received a clear audit opinion. However, I drew attention through note No. 7 to the financial statements, which discloses that the agency incurred an expenditure of €227,500 in respect of 2022 as a result of a vacant site levy charge by the local authority. This is the fourth or maybe even the fifth year in which a levy has been paid. Already, they have paid more than €1 million in vacant site levy charges.

No. 2 is the Office of the Planning Regulator for 2022. That received a clear audit opinion. However, that may be a little bit late in being presented. It was signed on 10 May, so it has been nearly five months in getting that presented. The committee may want to follow up with that.

No. 3 is the Garda Síochána Ombudsman Commission for 2022, which received a clear audit opinion. No. 4 is Teilifís na Gaeilge for 2022, which received a clear audit opinion. No. 5 is the Approved Housing Bodies Regulatory Authority for 2022, which also received a clear audit opinion. No. 6 is the Residential Tenancies Board, RTB, for 2022. It received a clear audit opinion but there are a number of connected issues to which I draw attention. There are significant disclosures in the financial statements, the first of which is a cost overrun and delay in the delivery of a new IT-based management system. There were also functionality difficulties with that for tenancy registrations and disputes. The second aspect is non-compliance with legislation on late annual registration penalties. Because of the difficulties with the system, automatic penalties were being applied to late registrations and the board took the view that they should return these. However, there is actually no provision in the legislation for their return. Therefore, at the year-end, they identified €402,000 that they were in the process of reimbursing to landlords because of the difficulties with the system. Finally, I draw attention, as I did in the previous year, to the non-compliant procurement of business processing services, which they had again rolled over. It is a significant-----