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The Comptroller and Auditor has carried out a review of public sector financial reporting focusing mainly on financial statements for periods ending in 2014. The report reviews the timeliness of public sector financial reporting and identifies those bodies where delays have occurred and the causes of those delays.

The Comptroller and Auditor General has published his Report to Dáil Éireann on the results of his examination of the 2015 Accounts of Government Departments and Offices. The Report identifies issues, which in his opinion, merit consideration by the Committee of Public Accounts in the interests of transparency and accountability.

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The Comptroller and Auditor General presents the Audited Accounts of Government Departments and Offices together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the transactions of the year.

The Comptroller and Auditor General presents the Appropriation Accounts together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the receipts and expenditure related to each Vote.

The Comptroller and Auditor General has published his Report to Dáil Éireann on the results of his examination of the 2014 Accounts of Government Departments and Offices. The Report identifies issues, which in his opinion, merit consideration by the Committee of Public Accounts in the interests of transparency and accountability.

PDF Document
The Comptroller and Auditor General presents the Audited Accounts of Government Departments and Offices together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the transactions of the year.

The Comptroller and Auditor General presents the Appropriation Accounts together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the receipts and expenditure related to each Vote.

PDF Document
This chapter details the introduction of the accrual element of payroll pertaining to appropriation accounts.

PDF Document
The Comptroller and Auditor General presents the Audited Accounts of Government Departments and Offices together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the transactions of the year.

The Comptroller and Auditor General has published his Report to Dáil Éireann on the results of his examination of the 2013 Accounts of Government Departments and Offices. The Report identifies issues, which in his opinion, merit consideration by the Committee of Public Accounts in the interests of transparency and accountability.