204. Deputy Carol Nolan asked the Minister for Further and Higher Education, Research, Innovation and Science the reason bodies such as university foundations are exempt from having to prepare and submit annual statements of accounts to the Charities Regulator and are also exempt from the requirement to have their financial statements audited; the reason such foundations are not subject to statutory audit by the Comptroller and Auditor General; if he supports these exemptions remaining in place; and if he will make a statement on the matter. [54128/23]

Summary

204. Deputy Carol Nolan asked the Minister for Further and Higher Education, Research, Innovation and Science the reason bodies such as university foundations are exempt from having to prepare and submit annual statements of accounts to the Charities Regulator and are also exempt from the requirement to have their financial statements audited; the reason such foundations are not subject to statutory audit by the Comptroller and Auditor General; if he supports these exemptions remaining in place; and if he will make a statement on the matter. [54128/23]

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