Carol Nolan (Offaly, Sinn Fein)
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236. To ask the Minister for Education and Skills if the audited accounts of higher education institutions in receipt of public funds are made public; the latest date for which the audited accounts of such institutions have been completed; and if he will make a statement on the matter. [37586/16]

Richard Bruton (Dublin Bay North, Fine Gael)
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The financial statements of all of the Universities and Institutes of Technology are audited by the Comptroller and Auditor General (C&AG) and are laid by my Department before the Houses of the Oireachtas.

Once audited by the C&AG the Universities and Institutes are obliged to submit to my Department their audited accounts, along with the C&AG audit certificate within one month of completion of the audit by the C&AG.  My Department  must then lay the accounts before the Houses of the Oireachtas within two months of them being received.