Imelda Munster (Louth, Sinn Fein) | Oireachtas source

I wish to return to the question about the financial statements of local authorities and the fact there is no requirement for a statement of internal control as is required by the Department of Public Expenditure and Reform. Is that not a bit odd? The requirement is obviously there because it is considered best practice to meet the highest standards when auditing public expenditure. Is there a particular reason for the exclusion of the requirement for a statement of internal control? Is it not strange that local authorities are exempt from that code of practice?