John Brady (Wicklow, Sinn Fein)
Link to this: Individually | In context

Before we proceed with the rest of the meeting, members are reminded of the long-standing practice and ruling of the Cathaoirleach to the effect that they should not comment on, criticise or make charges against a person outside the House or an official by name or in such a way as to make him or her identifiable. Members are also reminded of the provisions within Standing Order 226 that the committee shall refrain from enquiring into the merits of a policy or policies of the Government or a Minister of the Government, or the merits of the objectives of such policies.

We will now examine accounts and statements, correspondence and some information as regards the work programme. We will then suspend for five minutes and resume with engagement with Children's Health Ireland and the National Treatment Purchase Fund. The committee has agreed its work programme until the summer recess. The committee is scheduled to return on 18 September. The first item is correspondence and accounts and statements. Thirteen sets of accounts and financial statements, which were laid between 23 June and 27 June 2025, are due to be considered today. I will ask the Comptroller and Auditor General, Mr. Seamus McCarthy, to introduce these before opening the floor to members.

Mr. Seamus McCarthy:

First, we have the accounts of the Market Cap Fund. This is a new fund, which was established on 17 November 2023. The accounting period covers from the date of establishment to 30 September 2024. That received a clear audit opinion.

No. 2 is the financial statements of InterTradeIreland, which is one of the North-South bodies. These are the financial statements for 2023. It received a clear audit opinion. However, I will just draw the committee's attention to the fact that the accounts were certified on 10 December 2024, but they were only presented on 24 June, so they were late. The committee's policy is to follow up with the Department concerned with regard to the late laying.

No. 3 is University College Cork for the period of account 2022-23. These received a clear audit opinion. However, I drew attention to a number of matters. First, I drew attention to €2.1 million of professional fees expenditure that was written off after the dental hospital and school construction project did not proceed to development. Second, I drew attention to weaknesses in financial oversight, which resulted in a deficit of €8.6 million for the year end September 2023 not being identified until December 2023.

That points to a weakness in its financial oversight systems. I also drew attention to a material level of procurement non-compliance. Finally, I drew attention to the resolution of a long-standing pension liability dispute between the university and the HEA where UCC received €3.225 million in December 2023, pursuant to a settlement agreement.

No. 4 is the University of Limerick’s financial statements for 2022-23. It received a clear audit opinion. However, I drew attention to an impairment of €8.269 million on properties acquired by the university in 2019 and 2023. I reported in a special report on that matter, but the financial statements took longer than expected to complete. No. 5 is the University of Limerick’s financial statements for 2023-24. It received a clear audit opinion.

No. 6 is the financial statements of An Foras Teanga, or the language body. This is one of the North-South bodies. These are the financial statements for the period of account 2022. It took a long time to get that set of financial statements produced. I signed the audit certificate on 24 September and I gave it a clear audit opinion. They are only being presented now, however, so it may be of interest to the committee to follow up to get an explanation for the further delay in presenting the financial statements.

No. 7 is Údarás na Gaeltachta. These are the financial statements for 2023. It received a clear audit opinion. Again, there is a similar delay from certification in December to presentation more than six months later. An explanation might be sought.

The remaining accounts and statements are all National Asset Management Agency subsidiaries. I can run through the names of them but they are all of the same nature. They all received a clear audit opinion. The groups' financial statements for the agency have already been presented and noted by the committee.

John Brady (Wicklow, Sinn Fein)
Link to this: Individually | In context

I thank Mr. McCarthy. Do members have any comments to make?

Eoghan Kenny (Cork North-Central, Labour)
Link to this: Individually | In context

In relation to University College Cork, the Comptroller and Auditor General has said that there was expenditure of €2.1 million in relation to the dental hospital and that, basically, there is an €8.6 million deficit as well for the year end September 2023, which had not been identified until December 2023. The lack of financial oversight is quite worrying for University College Cork. I will open up to other members on what their belief is in terms of writing to University College Cork for a complete explanation.

John Brady (Wicklow, Sinn Fein)
Link to this: Individually | In context

Do any other members wish to comment on that?

Mr. Seamus McCarthy:

There is further information in the financial statements in the statement on internal control, which may be helpful to the committee. After examining that, if the committee was minded to seek further information, it could write to it.

John Brady (Wicklow, Sinn Fein)
Link to this: Individually | In context

We will examine that first. Maybe at next week's meeting we will return to it to decide on a course of action. Do any other members wish to speak on any of the other financial statements?

Catherine Connolly (Galway West, Independent)
Link to this: Individually | In context

With regard to the University of Limerick and the impairment of more than €8 million, I see there is a note there. I have not got a chance to look at it.

Mr. Seamus McCarthy:

Last summer, I produced a special report regarding those impairments. They relate to the Dunnes Stores site and the houses at Rhebogue. There is substantial detail in the report. It was examined by the previous committee in September 2024.

John Brady (Wicklow, Sinn Fein)
Link to this: Individually | In context

Do any other members wish to speak? No. The Comptroller and Auditor General identified a number of areas where reports were furnished late. In the first instance, I propose that we write to those bodies whose statements the Comptroller and Auditor General identified to seek an explanation for their delay in publishing. Is that agreed? Agreed. Are members happy to move on? Okay.

We will now discuss correspondence received from the Departments and bodies under the committee's remit. First is No. R0167, correspondence from the National Gallery of Ireland. We discussed this in our private session. I propose we note and publish that. Is that agreed? Agreed.

Second is No. R0175, correspondence from the Arts Council. This was discussed earlier. Is it agreed to note and publish that correspondence? Agreed.

No. R0153 is from the Department of Education and Youth. This was discussed earlier. Is it agreed that we note and publish that correspondence? Agreed.

No. R0155 is from the City of Dublin ETB, which was again discussed earlier. Is it agreed to note and publish the correspondence? Agreed.

No. R0159 is from the OPW. It was discussed earlier. Is it agreed to note and publish the correspondence? Agreed.

No. R0162 is from the Department of Transport. Is it agreed to note and publish that correspondence? Agreed.

Are there any other actions relating to the correspondence that members wish to propose? No.

We will move on to our work programme. The following meetings were agreed. Next week, 10 July, we will have the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation with representatives from the National Shared Services Office. On 17 July, we will have the Health Information Quality Authority. The committee will return after the summer recess on 18 September, when it will consider the accounts and statements laid over the summer and the correspondence received by the committee during the recess. For next week's meeting, I propose we bring forward a proposed schedule for the remainder of the year. We can discuss and agree our work programme at that stage. Is that agreed? Agreed.

Are there any other items the committee wishes to discuss? No.

I wish to flag an item we discussed in private session regarding the Garda Commissioner’s appearance at this committee last week. We discussed this earlier in private session with specific reference to a line of questioning from Deputy Bennett to the Garda Commissioner. She asked the Commissioner whether An Garda Síochána has any concerns that arms are being routinely smuggled through sovereign Irish airspace. The Commissioner said he was not aware of any reports made that An Garda Síochána could investigate. Deputy Bennett further asked An Garda Síochána whether it had checked any of these airlines, to which the Garda Commissioner stated that he had no information that would lead it to undertake such checks. It has been brought to my attention over the course of the week that The Ditch has run a piece on its publication which seems to dispute some of the comments made by the Garda Commissioner. It is only fair and appropriate that we write to the Garda Commissioner to ask him to clarify some of the comments he made because the information The Ditch has alleged certainly seems to dispute some of the remarks made by the Commissioner. I propose we write to the Commissioner to give him an opportunity to clarify the remarks he made. Is that agreed? Agreed.

I thank members. We will now suspend until we resume in public session at 10.30 a.m.