Athlone Institute of Technology Report of the Comptroller and Auditor
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ATHLONE INSTITUTE OF TECHNOLOGY Report of the Comptroller and Aud itor General for presentation to the Houses of the Oireachtas I have audited the financi al statements on pages 5 to 20 under Secti on 16 of the Regional Technical Colleges Act 1992. Respective Responsibilities of the Institute and the C omptroller and Aud itor General The accounting responsibilities of the Institute are set out in the Statement of Institute Respon sibilities on page 3. It is my responsibility, based on my audit, to form an independent opinion on the financi al statements present ed to me by the Institute and to report on them. Basis of Audit Opinion In the exercise of my function as Comptroller and Auditor General, I conducted my audit of the f inancial statements in accordance with auditing standards issued by the Auditing Practi ces B oard and by reference to the special consi derat ions in relat ion to management and operations which attach to bodies in receipt of substantial fun ding fr om the State. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financia l statements. It also includes an assessment of the signifi cant estimates and judgments made in the preparation o f the financial statements, and of whether the accounting policies are appropriate to the Institute's circumstances, consistently applied and adequately disclosed. I planned and per for med my audit so as to obtain all the inf ormation and explanations that I consi dered necessary to provide m e with sufficient evidence to give reasonable assurance that the financial statements are fr ee from materi al m iss tat ement whether caused by fraud or other irregularity or error. In formi ng my opinion I also evaluat ed the overall adequacy of the presentation of infor matio n in the fi nancial statements. Emphasis of Matter In the Supplement to this Report, I draw attention to certain matters relating to the management of fundrai sing activities, the funding of certain research activi ties and expenditure on plans for a building project which did not proceed. The contents do not impact on my opinion. In my opinion, proper books of account have been kept by the Institute and the financi al stat ements, which are in agreement with them, give a true and fa ir view of the state of aff air s of the Institute at 31 August 2001 and o f its income and expenditure and cash fl ow for the year then ended. Opinion Comptroller and Auditor G eneral 12. March 2004
Athlone Institute of Technology Report of the Comptroller and Auditor
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