Niall Collins (Limerick, Fianna Fail)
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Question 314: To ask the Minister for the Environment, Community and Local Government if he will issue a specific document (details supplied). [6388/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government Audit Service is responsible for external audits of local authorities and gives an audit opinion on the annual financial statement as prepared by an authority. The auditor, who is independent in the exercise of professional functions, may also issue a separate report on any matter or matters arising from the statutory audit. Audited information in relation to the accounts of Fermoy Town Council is not yet available for 2010. The audit of the 2010 Annual Financial Statements (AFS) of all local authorities is scheduled for completion by 31 March 2012.