David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Finally, paragraph 5.15, on page 72 of the report, states, "The report also noted that there was no uniform set of accounting rules and procedures applying to government departments, extra-budgetary funds, semi-state bodies, local governments and public corporations." It goes on to state that four recommendations have been made to correct or address this. Addressing the Comptroller and Auditor General first, is it fair to say that is partly because some of those Departments and bodies are audited by his office and some are not?