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Intro Text 

The Financial Statements for the year are prepared are prepared in accordance with the Accounting Code for Local Authorities as issued by the Department of Environment, Community and Local Authority.

The accounts have been prepared on an accrual basis and incorporate a Statement of Comprehensive Income (Income and Expenditure Account), Statement of Financial Position (Balance Sheet), Statement of Funds Flow (Funds Flow Statement), a Statement of Accounting Policies, Notes to the Accounts and Appendices in the prescribed format. 

The deadline for preparation of the Annual Financial Statement is 31st March each year following which it is audited by the Local Government auditor. Notice of commencement of the audit is published 7 days in advance on the Council website and in a national newspaper.
 
The accounts are audited by the Audit Service of the Department of Housing, Planning and Local Government. 
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