PracticeAuditUlster resource accounts not up to scratch

Ulster resource accounts not up to scratch

Northern Ireland comptroller and auditor general John Dowdall has qualified the resource accounts of the Ulster Department for Regional Development for lack of proper valuations of its roads, footpaths and car parks.

Link: Whitehall struggles with resource accounts

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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