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Adobe PDF format  Special Report 95 - Financial Reporting in the Public Sector

The audit of the financial statements of public bodies and the presentation of those financial statements to the Oireachtas are fundamental in ensuring that there is effective accountability for the use of public funds. This report reviews the timeliness of public sector financial reporting, including the timeliness of presentation of audited financial statements to the Oireachtas. It identifies those bodies where delays in reporting have occurred, and the causes of those delays. The report deals primarily with financial statements for periods ending in 2014. For the 2014 year of account, the Comptroller and Auditor General was responsible for the audit of the annual financial statements of almost 300 public bodies and funds in the central government sector with an aggregate turnover of just over 193 billion.

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