Mr. Seamus McCarthy:

As the Cathaoirleach mentioned, first are the National Paediatric Hospital Development Board's financial statements for 2022. They received a qualified audit opinion. The accounts give a true and fair view, except that they account for the cost of retirement benefit entitlements of the staff of the board only as they become payable, but that is a standard treatment for health bodies.

The second set of financial statements relates to Cork ETB, again for 2022. They received a clear audit opinion but I draw attention to significant non-compliant procurement in that case.