Dowdall said there was insufficient evidence about the deterioration of non-trunk roads and paths and complained a required five-yearly revaluation of car parks had not been carried out, with evidence their value was overstated.
The qualification concerned about £6bn in assets.
He said, in his report, he had not obtained all the information he considered necessary for the audit and was ‘unable to determine whether proper accounting records had been maintained’.
But otherwise, he said, the accounts represented ‘a true and fair view’ and expenditure and income had been applied for the purposes intended by the Northern Ireland Assembly then in power.
In the absence of the assembly, the accounts were reported to the Commons.
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