Seán Fleming (Laois, Fianna Fail) | Oireachtas source

On page 167, where there is a specific reference to the State Claims Agency, it is stated:

Based on actuarial estimates, the charge to the Statement of Revenue Income and Expenditure is expected to increase significantly in future years. In accordance with the directions of the Minister for Health, no provision has been made for this liability in the financial statements.

I ask the Comptroller and Auditor General how does this policy to not include a liability stand with proper financial accounting standards?