Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Members can check the figures for the ETBs in which they are interested. They are published and are available through the Oireachtas too. The next item is the 2017 accounts of the National Paediatric Hospital Development Board, which have been given a qualified audit opinion. The financial statements give a true and fair picture except that the cost of superannuation entitlements is accounted for as they become payable rather than in the year they are earned. The same issue arises with all of the health bodies.

The Mayo, Sligo, Leitrim ETB 2016 accounts are given a clear audit opinion but attention is drawn to delays in the production of the financial statements. This is the 2016 account-----