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 enquiring into the merits of 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, they 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. We will then suspend and begin the engagement with Beaumont Hospital and the National Treatment Purchase Fund Board at 10.30 a.m.. Fifty-three sets of accounts and financial statements were laid between 29 September 2025 and 3 October 2025 and are due to be considered today. We are joined by the Comptroller and Auditor General, Mr. Seamus McCarthy, who is a permanent witness to the committee. I ask the Comptroller and Auditor General to address these statements before opening the floor to members.

Mr. Seamus McCarthy:

The appropriation accounts for 2024 were presented. These are a total of 45 individual Votes. I issued a clear audit opinion in all cases, which is on the basis that the accounts properly present the transactions and financial position of the Votes at the year end. There is one significant matter I drew attention to last week, which is the excess expenditure recorded for Vote 14 - the State Laboratory. I am not sure at what point in today's meeting members want to discuss that, but maybe we can revert to that.

For a number of the accounts, I drew attention to certain matters. I have linked each of the certificates to relevant chapters that were included in the Report on the Accounts of the Public Services 2024 and there are a number of individual items such as, for example, non-compliant procurement at a material level. I have drawn attention to that in a number of certificates and there are a number of other issues such as, for example, fines that were paid for late transposition of EU legislation. Those are matters the committee might like to seek further information about from the Votes concerned or they are matters that can be dealt with when the individual Votes are before the committee.

No. 46 is the financial statements of the National Oil Reserves Agency for 2024. They received a clear audit opinion. No. 47, the State Examinations Commission financial statements for 2024, received a clear audit opinion. No. 48 is the financial statements for Taighde Éireann or Research Ireland. These are for the period from 1 August to 31 December 2024 on the basis that this was a new body established on 1 August and this is its first period of account.

They received a clear audit opinion. No. 49 is the financial statements of Transport Infrastructure Ireland for 2024. They received a clear audit opinion. No. 50 is An Foras Teanga, the Language Body. These are the financial statements for 2023. An Foras Teanga is one of the North-South bodies, and those financial statements received a clear audit opinion. For the North-South bodies, I audit those jointly with the Comptroller and Auditor General of Northern Ireland. There are approximately seven of those bodies.

No. 51 is the National Tourism Development Authority, Fáilte Ireland. These are the financial statements for 2024. I issued a qualified audit opinion in relation to those financial statements, as I have done for a number of years now. The accounts give a true and fair view, except for non-compliance with the requirements of financial reporting standard 102, relating to the recognition of a deferred retirement benefit funding asset for one of the authority's pension schemes. As I said, I have reported on that previously. It is a position that Fáilte Ireland has taken in accounting for pensions. It is different to what is done by almost all other State bodies I audit. In my view it should be recognising a funding asset in that relation.

No. 52 is the National Disability Authority financial statements for 2024. They received a clear audit opinion. No. 53 is the Sustainable Energy Authority of Ireland for 2024. They received a clear audit opinion.

John Brady (Wicklow, Sinn Fein)
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I thank the C and AG. Do members wish to raise any questions or queries on those? No. The first item referred to by the C and AG was the State Laboratory. A draft report was considered by the committee on Vote 14, the State Laboratory, which reports on the excess expenditure reported in the C and AG's report. The sanction of Dáil Éireann is required with respect to the excess sum. The Accounting Officer has implemented procedures to prevent a similar situation arising in the future and in light of these assurances, the committee has no objection to the sum being provided by excess Vote. Do members agree to the report? Agreed. Is it agreed to 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 items of correspondence and we will now consider items of correspondence that have been received from Accounting Officers in Government bodies. These items were received between 26 September and 6 October. The committee has also agreed to note and publish the following items. No. R0289 is correspondence received from Mr. John Conlon, chairperson of the Office of Public Works, dated 26 September 2025. No. R0298 is correspondence received from Mr. Kevin O'Brien, Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, dated 1 October 2025. No. R0302 is correspondence received from Mr. Tony O'Brien, chairperson of the Peter McVerry Trust, dated 1 October 2025.

No. 7 is the work programme. The committee has agreed its work programme to 6 November 2025, and has published its work programme for 2025. On Thursday, 16 October, the committee will examine the 2024 financial statements of the Health Service Executive. The committee has also agreed to schedule meetings with the following bodies from November to December. At our private session, we agreed to invite in the Office of Public Works. We provisionally put 20 November aside for a hearing with the Peter McVerry Trust, which has to be confirmed, and that will be dependent on it moving forward and publishing its accounts. The secretariat will contact these bodies to confirm the dates, and we will return to the remaining dates over the next couple of meetings, bringing us up to 18 December.

No. 8 is any other business. Are there any other items the committee wishes to discuss at this point? No. Fair enough.