John Brady (Wicklow, Sinn Fein)
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Everyone is very welcome to today's meeting of the Committee of Public Accounts. Before we proceed, I have a few housekeeping matters to go through. Members are reminded of the provisions within Standing Order 226 that the committee shall refrain from inquiring 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. Members are also reminded of the long-standing parliamentary practice that they should not comment on, criticise or make charges against a person outside the Houses or an official either by name or in such a way as to make him or her identifiable. I remind members of the constitutional requirement that, in order to participate in public meetings, members must be physically present within the confines of the Leinster House complex. Members of the committee attending remotely must do so from within the precincts of Leinster House.

The agenda for today is to discuss accounts and statements, correspondence, and upcoming meetings. Six sets of accounts and financial statements were laid between 24 September 2025 and 26 September 2025 and are due to be considered today. The appropriation accounts for 2024 and the Comptroller and Auditor General's Report on the Accounts of the Public Services 2024 were also published on Tuesday. We are joined by the Comptroller and Auditor General, Mr. Seamus McCarthy, who is a permanent witness to the committee. I will ask him to address these items before I open the floor to members.

Mr. Seamus McCarthy:

I will begin with the items on the list. The Ireland-United States Educational Fund received a clear audit opinion for 2024.

The remaining accounts all relate to subsidiaries of Horse Racing Ireland. The audit of the group accounts is not yet completed. I expect it to be completed in the next few weeks. These are five of the subsidiaries. HRI Racecourses Limited received a clear audit opinion. Cork Racecourse Limited received a clear audit opinion. Navan Races Limited received a clear audit opinion. Irish Thoroughbred Marketing Limited received a clear audit opinion. Tote Arena Limited received a clear audit opinion. These are all financial statements for the 2024 period of account.

As the Chair mentioned, I also presented the 45 Vote appropriation accounts for 2024 on Tuesday, 30 September. They all received clear audit opinions but I drew attention to certain matters. I do not propose to go through the full list. Along with the appropriation accounts, I published the annual report on the accounts of the public services, which has 27 chapters. That is the material that now falls to be examined by the committee. Some matters from the previous year's report have also yet to be considered by the committee. I imagine the committee will be putting together a programme that schedules those items as it considers appropriate.

John Brady (Wicklow, Sinn Fein)
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Do members want to make any comment on that?

Paul McAuliffe (Dublin North-West, Fianna Fail)
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I acknowledge the huge amount of work that goes into the annual report and the other documents the Comptroller and Auditor General references each year. They will form part of our work programme. We have seen some of them in the media over the last day or so. I look forward to dealing with them hearing by hearing. That will allow us to get to the bottom of things. I acknowledge the work of Mr. McCarthy's team in preparing that annual report.

Mr. Seamus McCarthy:

I thank the Deputy.

John Brady (Wicklow, Sinn Fein)
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Do any other members wish to speak? No. I agree with Deputy McAuliffe and thank Mr. McCarthy and his team for this work, which is outstanding, as usual. I know the pressure involved in getting it delivered on time. I commend him and the entire team for their work on it.

Mr. Seamus McCarthy:

In turn, I would like to thank my team, the people who work in my office. It is a huge effort to bring so much work together at one point in time. They have been fantastically committed. I hope it will serve the committee for the year to come.

John Brady (Wicklow, Sinn Fein)
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There are 27 extremely interesting chapters that will certainly be making their way onto our work programme, which we will touch on in a few moments. Is it agreed that we note the listing of accounts and financial statements? Agreed. The listing of accounts and financial statements will be published as part of our minutes.

No. 6 is correspondence. We will now consider items of correspondence received from Accounting Officers and Government bodies. These items were received between 9 July and 26 September. The committee has also agreed to note and publish the following items: No. R0270, correspondence received from Ms. Oonagh McPhillips, Secretary General of the Department of Justice, Home Affairs and Migration in relation to international protection accommodation services, IPAS, contracts; No. R0284, correspondence received from Mr. Bernard Quinn of the roads division of the Department of Transport in relation to a delay in the laying of the 2024 financial statements for Transport Infrastructure Ireland; No. R0286, correspondence received from Mr. Adrian Eustace, inspector of the office of the Commissioner in An Garda Síochána, relating to additional information requested following the Garda's appearance at the meeting of 26 June; and No. R0287, correspondence received from Mr. Niall Cody, chairman of the board of the Revenue Commissioners, on matters relating to maintaining the MV Matthew in Cork Harbour. I know Deputy Séamus McGrath has consistently sought an update on this matter. He spoke during our private session earlier on. Does he wish to make a comment?

Séamus McGrath (Cork South-Central, Fianna Fail)
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This merits further consideration by the committee. The total bill so far is close to €10 million for the upkeep and maintenance of this vessel. We still do not have a clear timeline for the disposal of the vessel. The key questions centre around Revenue's planning and preparation for the disposal of the vessel.

Revenue had it for a considerable period while it was under the control of the courts. I really question the level of preparation in terms of the disposal process. That is where questioning needs to centre. I certainly suggest that Revenue needs to come before us to answer some of these questions.

John Brady (Wicklow, Sinn Fein)
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No other members wish to comment. It was agreed in private session to invite representatives of Revenue in to discuss this and other matters.

Is it agreed that we note and publish all of the correspondence? Agreed.

No. 7 is the work programme. The committee has agreed its work programme to 6 November 2025 and has published its work programme for 20254. On Thursday, 9 October, the committee will examine the 2023 financial statements of Beaumont Hospital and the 2024 financial statements of the National Treatment Purchase Fund.

No. 8 is any other business. Since members wish to discuss no further items, we will now suspend until 10.30 a.m. and then resume in session 3 with Tusla, the Child and Family Agency.