Financial statements and accounts presented to the Oireachtas library since January 2020, identifying the audit opinion and where attention is drawn to particular issues in the audit certificate

FOI request


16 September 2022

Note: these records are for all audits, not just audits of public bodies with an environmental remit


I refer to your request of 6 September 2022 made under the Freedom of Information Act, 2014 (FOI Act) for a list of all the entities that the CAG audits highlighting those entities where the audit report includes some form of qualification (e.g. Failte Ireland), emphasis of matter (e.g. Financial Services & Pensions Ombudsman, Trinity College Dublin etc..) or notes some other form of issue (e.g. the inadequate accounting records note re REBO audit report).

While the Office does not currently publish the requested information in summarised form, it does have a
record containing the type of information you have requested.

I, as the Deciding Officer, have therefore made a final decision to grant your request on 16 September 2022.

Schedule of records
A schedule is attached to this letter which identifies the record that the Office of the Comptroller and
Auditor General considers best meets your requirements. It includes
– the name of the audit body
– the accounting period and turnover
– date the accounts were certified by the C&AG
– date the accounts were laid in the Oireachtas Library
– audit opinion and details where attention is drawn to particular issues in the audit certificate.

The available record covers the period from January 2020 to September 2022 and is based on when financial statements and accounts are presented to the Oireachtas library. The record is being made available to you electronically and includes a hyperlink to the financial statements and accounts on the Oireachtas library website.

The Office is currently considering the potential to publish the requested information in summarised form on our website in the future.

Rights of appeal
Under the FOI Acts, I am required to inform you that if you are not satisfied with this decision you may
appeal in writing to the Freedom of Information Unit, Office of the Comptroller and Auditor General, 3A
Mayor Street Upper, Dublin 1. You must make this appeal within four weeks from the date of this notification (the making of a late appeal may be allowed in certain circumstances).



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