IRELAND 21 February 2018
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The production of audited financial statements by public sector bodies and the timely presentation of those financial statements to the Oireachtas ensure public accountability and effective oversight. The Comptroller and Auditor has carried out a review of public sector financial reporting focusing mainly on financial statements for periods ending in 2015. The report reviews the timeliness of public sector financial reporting and identifies those bodies where delays have occurred. It also summarises the issues brought to attention in the Comptroller and Auditor Generalís audit reports on financial statements for 2015.