Mr. Seamus McCarthy:

The first set of financial statements relates to Munster Technological University for the accounting year 2021 to 2022. It received a clear audit opinion but I drew attention to a material level of non-compliance with procurement rules. The next set of financial statements is for Oifig Choimisinéir na dTeangacha Oifigúla for 2022. It received a clear audit opinion. The next set relates to the Judicial Council for 2022 and it received a clear audit opinion.

The next set of accounts relates to University College Cork for the accounting period 2021 to 2022. It received a qualified audit opinion. The university recognises an asset in respect of deferred pension funding. That is standard practice for universities and I do not issue a qualified opinion in relation to it. However, in this case the amount of the asset recognised is overstated by €3.3 million. The overstatement relates to an agreement between the university and the Higher Education Authority about pension liabilities arising from added years for transferred in-service. The account is qualified in this respect. Otherwise, the financial statements present a true and fair view. I also draw attention to a material level of non-compliance with procurement rules.

The next set of accounts relates to the financial statements of Technological University Dublin for 2021 to 2022. These received a clear audit opinion but again I drew attention to a material level of non-compliance with procurement rules. The next set of accounts relates to the Commission for Aviation Regulation. These are its final accounts and relate to the period 1 January 2023 to 30 April 2023 and they received a clear audit opinion.

The next set of accounts relates to Inland Fisheries Ireland for the accounting period 2022. IFI is due before the committee next week. I issued a clear audit opinion on the financial statements but I drew attention to four matters in relation to the presentation by Inland Fisheries Ireland. The first is that it outlined the resignations of board members in 2022, which resulted in a consequential loss of quorum for board meetings. Ultimately, this led to the replacement of the board by ministerial nominees in 2023. The second is with regard to a number of progress updates provided in the statement on internal financial control in relation to a number of reviews into governance and other matters of concern. The third is that I draw attention to the findings of an internal audit review on the utilisation of Aasleagh Lodge and cottages, which highlighted a number of control weaknesses in Inland Fisheries Ireland. The fourth is that I draw attention to the disclosure that IFI had to withdraw certain fishery protection prosecution cases following legal advice. There were difficulties with proceeding with the prosecutions.

The next set of accounts relates to the Food Safety Promotion Board for 2022. It is a North-South body. It received a clear audit opinion. The next set of accounts relates to the Property Services Regulatory Authority for 2022. It received a clear audit opinion. The next set of accounts is for Galway and Roscommon Education and Training Board for 2022 and it received a clear audit opinion.