Oireachtas Joint and Select Committees
Thursday, 31 January 2019
Public Accounts Committee
Business of Committee
9:00 am
Seán Fleming (Laois, Fianna Fail)
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The next item relates to the Food Safety Authority of Ireland. The Comptroller and Auditor General issued a qualified opinion in respect of the costs of retirement benefits only when they become payable. This does not comply with Financial Reporting Standard 102 which requires financial statements to recognise the full costs of retirement benefit entitlements earned in that period.