Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

He has identified 130 matters. I have an appendix which gives the arrears cases. In 2011 and 2012 there are still three clients, Inland Fisheries, National College of Art and Design and County Cork VEC where the reports have not yet issued. In 2012, there are 16 clients that have not been reported on. These include Dublin Dental Hospital; National Museum of Ireland; Grand Canal Harbour management; County Limerick VEC; HSE patient private property account; Bord Altranais and Cnáimhseachais na hÉireann; Family Support Agency; Fishery Harbour Centres; University of Limerick; UCD; Trinity College; NUI Galway; Dublin City University; Waterford Institute of Technology; the Sea Fisheries Protection Authority; and the National Gallery - combined accounts. In general the reasons for the delay are a combination of one or more of the following: delays in accounts production, significant accounting errors that require adjustment, or account format problems. In some cases such accounting errors relate to capacity problems and changes in systems in the client bodies that arise in regard to the establishment or dissolution of bodies. Another reason is delays in the provision to the audit team of complete explanations with the necessary back-up evidence in response to queries raised on audit. A third reason is requests by the audit team for additional disclosure in the notes to the financial statements or in the statement of internal financial control to ensure a balanced complete and understandable assessment of the bodies position is given. There are more complex matters, such as reputation or consideration by the Comptroller and Auditor General of reports on accounting propriety and regulatory concerns. Finally, there is the unavailability of audit resources to respond promptly when explanations are provided. In a few cases, significantly delayed audits are being progressed with the subsequent year's audit. In most cases, prior year uncompleted audits have a knock-on effect on the audits for the subsequent years. It is under-resourced.