Mr. Seamus McCarthy:

No. 1 relates to Beaumont Hospital board for the year of account 2022. I issued a clear audit opinion. However I draw attention to three matters. Section 9.1 of the statement on internal control is an extensive disclosure about the Beaumont Hospital information system. The system will be inoperable beyond 31 December 2025. It must be replaced by a functioning system before this date. Due to delays experienced so far, the timeline to implement its replacement poses a significant risk to effective operation of the hospital. As I have said, the report on this matter is very extensive. I also draw attention to significant non-compliant procurement at the hospital. This is at an estimated value of €26.4 million. I also draw attention to payroll overpayments of €288,513 in the year due to breaches of payroll controls and cumulative outstanding overpayments at the year end of €640,071.

No. 2 relates to the Ireland-United States Commission for Educational Exchange for the academic year 2022-23. It received a clear audit opinion.

No. 3 is the Legal Services Regulatory Authority for 2022, which received a clear audit opinion. No. 4 is the Institute of Technology Carlow; these are cessation accounts, the final accounts of the Institute of Technology and they relate to the eight-month period 1 September 2021 to 30 April 2022. These received a clear audit opinion. Finally, Waterford Institute of Technology; again, these are cessation accounts covering a 20-month period from 1 September 2020 to 30 April 2022 and they received a clear audit opinion. However, I drew attention to an impairment loss recognised, totalling €623,000 in respect of student campus recreational facilities which was mainly due to changing consumer demand.