Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697803598052.pdf (Ireland)
An Roinn Breisoideachais agus Ardoideachais, Taighde, Nualaiochta agus Eolaiochta Department of Further and Higher Education, Research, Innovation and Science Ms Eilis Fallon Committee Secretariat Committee of Public Accounts Leinster House Kildare Street Dublin 2 002 XR20 ex_~ August, 2023.
Re: Delay in the submission of the audited financial statements of Technological University Dublin for 2020/2021 to the Department Dear Ms Fallon, I am writing in accordance with the Department of Public Expenditure, NOP Delivery and Reform Circular 24/2021, Timely Production and Submission of Financial Statements/ Accounts of State Bodies and Funds audited by the Comptroller and Auditor General and the Laying of Special Reports of the Comptroller and Auditor General before the Houses of the Oireachtas.
As you will be aware, Circular 24/2021, requires that financial statements should be submitted by organisations to their relevant Department within one month of the audit certificate being issued by the Comptroller and Auditor Genera!

(C&AG).

Each Department is then required to lay those financial statements along with the C&AG audit certificate before the Oireachtas within two months of receipt.
The Circular also includes a requirement whereby if circumstances arise that result in a delay beyond the relevant time limits set out that the Clerk of the Public Accounts Committee be notified.

In that context, I draw your attention to the financial statements for Technological University Dublin for the year ended 31 August 2021.

The C&AG certified the financial statements on 24 November 2022 however the Department did not receive these statements until 7 July 2023.
The Department followed up with the University to seek an explanation for the delay.

The University advised that the delay in submitting the audited statements to the Department within the required timeframe was due to an administrative oversight.

The statements were submitted to the Higher Education Authority on time but the requirement on institutions to submit them at the same time to this Department was not met.
The University has confirmed to the Department that procedures are in place to prevent a re-occurrence of this delay.

I regret the delay in the submission of these financial statements and assure you of the Department's continuing work to improve the timeliness of such submissions.

Jim Breslin Secretary General Oifig an Ard-Runai Office of the Secretary General 52 Fhaiche Stiabhna, Baile Atha Cliath 1, D02 DR67 52 Stephen's Green.
D02 DR67 T +353 1 889 6465 secretary_general@dfhens.gov.ie l\\\' \\..fil" -ii.

@DeptofFHed R2129 (ii) PAC33