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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.
This report reviews the timeliness of public sector financial reporting and focuses mainly on financial statements for periods ending in 2016. The report also summarises the types of issue that were brought to attention in the Comptroller and Audit General’s audit reports on financial statements for 2016.





