IONTAOBHAS NA GAELSCOLAIOCHTA DEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF IOIYTAOBHAS NA GAELSCOLAfiocHTA Opinion We have audit¢d thc fllwKial sla]lements of lonLiobkns na Gaclswla5ochts (the 'Tnl') for the y&ir cnded 31 March 2024 which compri5c thc Siatem¢nt of Financi Activities. the Balance Shccl And the notrs to the financi41 ststtements. in¢luding a summary of significant IoUntIng )lIciO%. The finan¢ial rertIng frJm¢work has IKen applied in their prcparntion is appli¢thble law and UnItj Kingdom Accounting SLindard& including Financial Reporting SLindArd 102 The FinémChRtP¢IQ applicablc in ihe UKandRepubli¢ oAlrelaThl(United Kingdom Gumlly Aetcpted AUnlin8 Prn¢t1). In our opinion the finala1 stat¢meTrts: give a tru¢ and fair view of the sthte of the Tntsl's tiffaiTS gt 31 MaKb 2024 and of its ineimning resourrys WMI Application of resow¢e5, for the year then endd: have been properly preparcd in x¢ordan¢c with unit Ktngdom Generally Acccptcd Accounting Prxtie¢; #nd hav¢ be pr¢par¢d in accoriLineK with the rcquir¢m¢nLS of the CEwitses Act (Nl) 2(K)8. BAsi$ for opinion We conducted our audit ia a)rdance with Internationuj on Auditin8 (UK) (UK)) ¥md applicable law, Our rtyp)nsibilities under thosc sLthdards are further dascribcd in th¢ Auditorfs r&sponsibililies for thc audil of the fllunci tslcments section of our rert. Wc are indcpcndenl of the Trust in accordan¢¢ with the ethical rcquiremenL% arc rcl¢vant to our audit of the fman¢ial 4tatcments in the UK. including th¢ FRC'S Ethical rynd wc have fulfilled our other ethical reSpsibilitI¢S in accordanc¢ wilh these requirements. W¢ believc that th¢ audit cvid¢n¢¢ we have obtained is wtTi¢irni ar1 tsppropriaie to provide a b&8ib for our opinion. CoDdusiolls M]atio% to %oithg eouttrn In audiiing thc fujancial Statemen w¢ have Concluded that th¢ Thts1¢es' of the going ¢4>nLXrn b&sis of ¥awnting in the prep1100 of the financidl 5ts1cmcnLs 1% 4ipropriate. B&gcd on the WO wc have wlornicd. we Kiv¢ nd id¢ntified gny matrrial unwkntics relating to events or ¢ollditi0 tha individually or c4)Ile¢iively. may signifi¢ant &)ubi on the TnL%I'5 lIlty to rA)ntinue L8 a goin8 coTrccrn for a pcriod of w l¢&st twelve months from when the financial statcments we authorised for is5, r rcspoThsibililics and th¢ rCspoL4ibili(i of the Tn¢¢$ with r¢sp¢d goin8 wn¢¢rn ¥w¢ d¢scribod in the relevani sc¢¢ions of this r¢rt. hcr information Thc othcr infornialion comprises of thc inforniation includcd in the annua] r¢porL other Ihan th¢ financial statements and our auditor's rcFK)rt thcrcon. The Trustrcs arc rcsponsible for the other infonnalion. Our opinion on th¢ finan¢iJJ sr2t¢mcnts does not cover the other inforni1On d. cxccpt lo the exlent othernvise explicitly in our rcwirt we th) not expr¢$5 any forni of &ssurance con¢lusion thcrcon. In coThne¢tion with ow audii of thc finJn¢ial slalements. our resp)nsibility is to rel the othcr XAfomation an(L in doing so. coii%ider whcthcr this infoThation is materially incoosistent with thc financial stat¢menL% our knowled8¢ obtaincd in thc 4Trudit or othen¥ise app&Ys to bc mal¢rially miK%thtcd. Ir we idcnlify such rnalcri411 incon%i.%ten¢i¢s or appanI m4it¢riJl misslul¢ments. wc arc rcquired io dctemin¢ whcthcr ihcre is tt matcrial mi.&%la*meni in thc financial 51atcm¢nLs or a mJtcrial mi.%%thiement of thc other inlorn)alion. If. b4 on ihc wvrf( wc h2v¢ perfornicd. we rclUde that thcrc 15 a mAlerial mi&stalcmenl of thi% other information. we are required to report that facL We havc nothin8 to report in this rcgard.
IONTAOBHAS NA GAELSCOLAIOCHTA INDEPENDENT AUDITOR'.¢i REPORT (CON'TIYUFD) TO THE MF,MBF.RS OF IONTAOBHAS NA GAF,L.SCOLAiOCHTA latter on which w¢ arr rtuirtd to report by cx¢¢plion In ihe light of the knowledgl. and undcr5Lindinb of thc Trnstees and its environmeni otrtained in lh¢ wur>¢ of th¢ audiL we huvc not idcniilied maieriill mi5statcm¢ni% in the Trustwi Rcwrt, 'c hllv¢ noihins to report in rc%pcct of ihc following matters in rclalion to whi¢h the Chdrities (Accounts and Rcpofis) Regulthions (Nl) ?015 rcquircs us lo rert lo )'ou if. in our opinion: thc infomalion given in thc Trusiccs Report 1% inco151¢nI in any malerial respe¢l with the a¢counLs' or suffi¢ien( accountillbTr rccords have fbot b¢en kepl. or rctunL% adequate for our audil have not bttn rettived from branches 1101 visiied by us: or thc a¢¢(nL5 ar¢ wt in abDrt¢mcnl Wlth ihe acci)unting rccords and r¢iums', or w¢ hav¢ not Tc1ved all thc infornwiion and explanlOn5 wc rcquir¢ for our audit. Re4pDnsibilities of Trustees As c¥plained more fully in the %talcmcnt of Trusl¢¢s Resw)nsibilities. the Trusletb ar¢ responsiblc for thc preparaiion of ihe rinancial sr4lcm¢nls and for bcing sati%fied th&t they siv¢ a In and fair view. and for such inlcrnal Control a5 ih¢ tru5tecs dct¢miine is ncce&sary io enablc th¢ prepurntion of finan¢tJl sLliements thal are frtt from matcrial missMen[. whcthLr due io frnud or error, In prepArin8 the rtnancial statements. the Tntsltts responsible for e$lIng thc T.% thbility to continue &$ a going conccm. di.%clo%in¥. as applicable, mattcrl rclcd to going concern using thc Boing n¢mI basis of accounting unless the Trustees cithcr inlcnd io C< op¢r&ion& or have no rdisti¢ alt¢rnalive bui io do so.
IONTAOBHAS NA GAELSCOLAIOCHTA INDF.PF.NDF.NT AUDITOR'S RF.PORT TO THE MEMBF.RS OF IONTAOBHAS IYA GAELSCOLAIOCHTA Opinion We h4iV¢ audil¢d th¢ fitwKial s1MMen15 Oriontsobh na Glsco[O¢hts (thc 'Trust'> for the YC cnded 31 March ?0?4 whi¢h mpri%¢ Ihc Sialemenl of financial Aciivilies, Ihc BdlJncc Shcct thc not¢5 to thc finrIal stalcmcnLs. including a summary 01. sibnifiLant aclountinb kx>licies. The finan¢iJl rcportins fruncwork that h&$ been applied in their preparation is appli¥41ble and Uniicd Kingdom Acwunlinb Stsndwds. including Financial R¢porting sllrd l O? lli¢. l.irJ(m¢iul R¢piJrlinA'.Siundurtl applicahlc in ihc ljk and Rcp¥hlic f)fln.land{Uniled Kingdom Genernlly A¢c¢pted Accounting Praai¢¢). In our opinion the firn¢la1 stai¢m¢nts", Trive a true and fair view of the slate of the TrusV8 affair5 at 31 March ?0?4 and of its iD¢omin8 resources lind application of r¢sour¢es. for lh¢ year then cndcd. ive bcen proJKrly preparL.d in ac¢thrdancc with Unit¢d Kingdom Genernll). Accepied Acwunling Prnc¢ice; and have bcen prcpuffd in a¢¢ord¢C wilh the rcquircmcnls ofthL' Charilics Ac( {Nl) 2(Kl8. Bmyls for opinion We conducted our audil in with 1ntcmali0n sLdards on Auditing (UK) (ISAS (UK)) and applicable law. Our rrsponsibililies und¢r thos¢ SIdardS arc further described in ¢h¢ Audi5 r¢swisibililies for the uudit of the finLI Slalcmcnis scclion of our rcport. II'L. Are indepcndeni of (he Tnksl in accordance wilh the eihtcal requiremcnL% that ar¢ rrlcvant lo our Judil of ihc financial Sulements in ¢he UK. including the FRC'S Ethical SL4ndrt and we hJv¢ fuifillcd our h¢r cthi¢a] re%pon%ibililic5 in accordancc with these requirem¢nts. W¢ klicve that thc audil cvidcncc wc huve obtained is suffi¢ieni and ppropria w pmvide a b&s'is for our opinion. Conclu&iony rtkniini to %oin% ¢oneern In Judiling the financial sthl¢m¢nL%. we have concluded th¢ Trnces' usc of thc Boing concern b&%is of JKwuntin8 in ih¢ pr¢piiration of ihe financial Sthi¢m¢nls is nppropriatc. Bsed c)n the work wc havc performed. we havc noi idcniificd any material un¢¢rtainties f¢lilling to cvents or eondilions thaL individually or colleciivcly. may cas1 significant doubl on ihe Trusl's abiliiy lo coniinuc bToinbi ¢on¢crn for a wiod of ai Icasi twL.Ive monih4 from when (h¢ fin.In¢ial 51alcmcnLs are auihori8¢d for issue. Our re%ponsibililies and th¢ rcswrLsibililie% of thc Trusle¢s wilh r¢?1¢1 10 going cMccm arc deribed in ihe relevani seciions of this rcwrt. Oiher inforniation Thc nihcr infornidlion iompri5¢5 of the infornialiL)n in¢ludLd in Ihe iinnual rebx)n. oihcr ihdn thc financial %Lilcmcnt% and i)ur auditor s report thercon. Thc TnLslm arL' re1n$lb7C for ihL Clth¢r inlornialion. Our opinii)n on Ihe financial s1471¢menlN di)eS )1 cover the oth¢r inli)million and. cxccpt io thc cxt¢nl othLrwi4e e.xpliLiily stsilcd in Our rrwrt. wc do Th)t exprL thiny f4)rn1 of &Ksurance conclusion Ih¢rron. In nnlIon with our thudil of ihc financial stht¢mcnis. our reswnsibility is lo rrad thc her infomalion Ind. in doing w. Lon%idcr wheth¢r thi.s inforniillion 15 mJlcYiJlly iTrconsisienl with thc fini(11 51alcmcnL%. our kn()M'lcdgc obiaincd in the tsudit or i)IhcTrvi* app¢ts to bc malcridill). misstalcd. Ir wc id¢nlily %uch material in¢on%i%tcnLics or uppJrL'ni m.Itcrial mis%tilL'illL'nl.%. w¢ are rcquirrd io dctcrniinc whcihcr iher¢ 1% ¥ mliicridl miK%lJlcmcnl in thc fii147nLihil suIIL'nicnts' or a mJiLrial mis%talcmeni of ihe other infomialion, Il.. b&scd on Ihe work" WL hJ%'c pcrfornied, we wn¢lud¢ Ihal IhcrL' 1% a malcrial mis%tatcn)cnl ol'ihi% othcr infomalion. w¢ urc rcquircd lo rewjn thai faci. IVL havc noihing lo r¢p)rt in this d.
IONTAOBHAS NA GAELSCOLAIOCHTA INDF,PENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF iowfAOBHAS NA GAELSCOLAIOCHTA Auditor's respoD%ibilities for the udi¢ of the fmancial slatements Our objeclives ar¢ to obtJin re&4onable assuran¢c about wthether the fuwicial slotements as a whole are frtt from malcrial mis51alcmenL whether duc to fruud or error, and issue an Judiiofs rcpK•rt in¢lud¢s our opinion. Rc&wnable &%sur2nc< is a high levcl ofJssurJnce. but 1£ not a sateC IILII an audit ci)ndu¥trd in Jccordan¢¢ with ISAS (Uk} will alYS ddect a M.erial mi5Stalemenl wben it cxisL%. IMi%stsl¢mcnts arise from fraud or error and jre co51dered mJrial if, individually or in th¢ agsregaie, thry c4)uld r&wnably be ex1 Infiucn the ¥[M)M)e decisions of uscts thkefi on th¢ b15 of th¢se fmancial slatcm¢nL%. Th¢ extcnt to whi¢h our procedures are ¢apabl¢ of d¢trcting inrgularitias, including fraud is detailed klow. The ¢x(¢nt ¢0 which the udil ws eonsbdered epable of detecting irJyul8riti¢5 iDcludittg frAud Our approach io identifying and &4sc%sing th¢ risk%. of merial mi&%lxtcment in res of irr¢gularitia%, includin8 fraud and non ompliance with laws and regulations. w&% Js follows: thc cngag¢m¢nt partner ensurcd that the engagemcnt team wllcdively Trd the appropriate rmipetaiK, cap&bilities llnd skilL%" to idcntify or recwis¢ non-mPlI2¢c oppli¢abl¢ und rc8ulJtiort%; we identificd thc l.Iw% and rcgulatlofts applicable to the Trust through di5cu&sioo% with ThL8tees and othcf manugemcnL and from our knowlcdge and experienc¢ of the thvity seclor; wc fo¢u5cd on specific laws and regulations which Nsc considered may have J direct rn.trl effect oft the financial Slaterncnts or th¢ operatio5 of the Trnsl includins thc Charities A¢t 21M)8, t&¥ation Icgislation and dala protcrfion. anti-britw ond employmcni laws. we &sscssed th¢ ¢xieDt of compliathx with th¢ laws and regulations idcntificd alK)v¢ through making ¢nquiri¢3 of n]unagcment ond inspocting Icgal ¢orrespond¢n¢¢; and id¢ntifJed laws and regulJtioLs were c4)mmufti&Med within thc audil team regularly and the twi rcmained alert to I5¢an¢$ ofnon•cornplian¢e throughout the audiL We th¢ Sibility of th¢ Trusts fuk¢1] stjtemcnts io malerial MI.ltem¢nL includin8 obtaining an ndthlanding ofhow frnud might occur. by: . nkniJ(ing ¢nquiri¢s of manascment asto wher¢ they considercd th¢r¢ swtibility to fraud, their knowled8¢ ofacluaj. $ILspc¢led and alleged fraud; and To address the ri$k of fraud through manag¢ment bias Jnd override of controls, we: rfomicd analyti¢al procedures io idenlify any unusual or unexpethed relationships; lesicd joumal entries to identify unusual traw¢tions' inv¢sti8il¢d the rationalc behind signifiGint or unus tranwiions. In r¢sw)ns¢ to th¢ risk of 1rregulurlti and non-compliance with laws and regulatio%, w¢ duigncd prwdurcs whi¢h includciL bul werc Dot limitcd to: agrtting financial sLitement disclosures to Underlying supportin8 documentalion: readins the minutcs of meetings of thosc char¥¢d with govcrnan¢¢; enquiring of management &5 w aclual and poiential liligalion nnd claims: Th¢r¢ arc inhercnt limitation5 in our dudil proccdurc% described above. The more removcd lam and reItiOnS arc from fin<inci4i1 truwctions. thc Icss likcly il is we would becomc awiV¢ of non-compliance. Audiling Swidards al.%0 limit the audil procedures required to idcntify noD-¢ompliance with 2nd regulions to ¢nquiry of the Truslccs and other managemenl and ihc inspection of regulatory and legal rlf¢Sndenc< if any. M&¢rial misstatements that arise due fraud c&n bc harder to dctcd thAn th(6¢ that ariY from error as they may involve d¢libfftte rA)nalMent or colls1On. A furthcr des¢ription of our re5pon5ibilitic% for ihe audit of (he financia] stslements is locatcd on the Financial RenIn8 Council's websilc at: . This driptIOn forn part of our auditor's rq)OTL
IONTAOBHAS NA GAELSCOLAIOCHTA ILYDEPEN'DENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF IONTAOBHAS NA GAELSCOLAIOCHTA This report 1% made solely to Ihc Trusiees. as a Ix)dy. in CordanCe with SC¢iion 65 of th¢ Charities Acl (Nl) •(M)8 and reguluiions madc undcr s¢Ltion 66 of that Acl. Our audil work has bwi undcrtak'en thai we might slale thc Trusti¢% those mallcrs we ar¢ r¢quired lo slatc to thcm in an audiiors. reiK)rt and for no oth¢r purp)se. To the fullest extcnl pcrniill¢d by law. WL do nol accept or &55umc re%nsibilitY io wiyonc other than the Tru.4t and it5 Trust¢cs a5 n body. for our audit work. for Ihis reporL or for the opinions w¢ have fomicd. Mr DAwson (Senior 8tAthtory Audilor) for gnd on behllifof sLID Limited Ch4rtcrrd A¢coknntnL% .Ststutory Auditor I',nii G Purdv'¥ Lne Irii 7AR
IONTAOBHAS NA GAELSCOLAIOCHTA II%DF,PF.NDF.NT AliDITOR'S REPORT {COINTINUED) TO THF. MF.MBF.RS OF IONTAOBHAS I%A GAELSCOLAIOCHTA Auditor'.$ rcsponiibilitie% for the tsdil of ihe f4nneil 51lements Our objectives are lo obtain r¢asonabl¢ &ssuran¢e aboui whcthw the financial Swcmcnts as a wlK)Ic drc f¢ from mat¢rial miK%ui¢m¢ni. whdhcr due to frnud or error. and 10 issue an auditofs rewrt ihal include5 our opinion. RcusonJbl¢ &5surdncc is a hish l¢%'el of as5ufdncc. bul is wl u bUan1¢¢ that an uudit conducted in accordance wilh Isils {Uk) will alwJys d¢t¢ct a mJi¢rial misstalemenl when il ¢xists. Mi55tJlcmcnls aris¢ from frnud or crror Jnd drc CO41der¢d matcrial if. individually or in the g'grcgalc. (hey could reasonably b¢ excd w influcn¢c the economic dccisions of users taken on the b&sis of ihese financial 51atcmcnlS. Thc L.nt lo which our pr(Kedur¢s are capabl¢ of delecting irr¢Bularilies. including fraud is dctsiled bclow. The exlenl to which ihe Audit was eonsider¢d epble ofddcding irre%ulritiey ift¢ludin% frud Our Jppri)aLh 10 idcntifyin¥ und aSStr1Sin¥ the risks. ofmatcrijl mis5Lem¢ftI in respe¢l of Ir)Ulariti in¢luding fraud and non- CumpliLC with luws Jnd rcgiulation%, wls follows.. thL' cngab•cmcnt partner ensurcd that the cngasemeni team colleciively had the appropri¢ CoMp¢Thc¢. capabilities and skills to id¢ntify or rc¥obini5¢ non-<oMpliicc with applIbIr laws and r¢bulJlivns': wc identified the laws and r¥gulations ¥wpli¢ablL 10 Ihc Trust through discussions with Trustecs and olhcr m4wcmcnL and (Tom our knowledb?c and ¢xp¢rien¢L' of the Chariry seclor. wc foctLrd on plf1¢ laws and regulations which w¢ CO51dered may luve a dircLI moterial clTecl on ihe fin11 stalemcnts or the orKrations of ihc Trusl. including (h¢ CTharili¢s Ad ?IX)8. &tIon legislaiion and dath prot¢Clion. anti.brilKry and Cmploymcni lawi. we asscsscd the ¢xl¢nt of ¢ompliJnce with the laws and r¢gulations tdenlificd aix)vc through making enquirics of managcmenl and inspecting legal corrcsN)nden¢e: and idenlifi laws and rc¥ulJlions w¢r¢ wmmuni¢utcd within Ihe audit tewn rryulJrly Jnd thc leam remained al¢n io instances of nofv¢ornpliance throughoui the audil. Wc a&sess¢d $usCCPtibility of ihe Trnsfs financial slJtcmcnls io malcrial mi%%Lilemeni. including ob¢aining an undersuinding of IK)w fr&ud might occur. by., mukin¥ ¢nquirivi of managem¢ni lo whcrc they consid¢r¢d there was s4¢¢pl1bll1lY ic) fruud. thcir knowlcdgc of uciual. SU$ed and alleged fraud: and To addrc4s ihe risk of fraud ihrvugh management bias and ovaYid¢ of conlrol&. w¢: rfornied analyli¢al pruidurcs to identify any unusuJl or unexpcclcd relationhiP. ¢e%ted journal enirics to idcnlify unusual tron&i¢iions: inves1igai¢d the rnlivnale bchind stginifithl or unusual Irainl¢llnh. In rn%fvin%c lo Ihc risk of irr¢b?uldrilies and non4ompliance with Jnd r¢8ulalions. w¢ dlnd pr(Kedur¢s which included. bul were nol lirnil¢d .. a8¢1n8 financial stiilcrncn¢ di%closures ¢0 underlying supwrtin¥ do¢umcnLiiion: rcading th¢ minutrs ofmccting% of (hose charged with BOvcrn#n. ¢nquirin¥ ofmanablernent lo aciu4ry1 and rn11a1 lilisalion and claims: There ar¢ inh¢rcnl limilaiions in our iudil pnx'edures dc5cribL.d abovc. Thc more remov¢d Ihdil Idw.% Jnd r¢gula(ions arL' fri)m fin.Incial inn&iLlions, lh¢ likcl). 11 1% thai iv¢ would bccc)mL JwJrc of non-complili nLe. Auditinb %landard% als<) limii ihe audit procLdur¢s requircd to id¢ntify rK)n-complidni¢ with lJw% rcgulali(Ins lo cnquiry ofihe Trn%lees und other manii 8en)cni and thc inspeilion of r¢¥ululory and legal corr¢sw)ndence. ifuny. MJlLriil mi55Lil¢mcnL% ihat uri.E¢ due frnud can bc hardcr lo delect than Ihos¢ ihdl ari from ern)r &% ihey may involve dL.liberdl¢ concealmcnl or collusion. A fvnhcr dcsLription of our r¢spon%ibilili¢5 for the audit of Ihe finanLiJI stJlcmcnt% is located on ihc Finuncial Rcporting Coun<il's w¢bsil¢ dt: www . This driN10n fornis PArt of our audilor s reFx)rt.
IONTAOBHAS NA GAELSCOLAIOCHTA INDEPENDENT AUDITOR'S RFPORT TO THE MEMBERS OF IONTAOBHAS NA GAELSCOLAIOCHTA Tuirim Rinnc muid iniuchadh ar raiiis airbC)dais lon&iobhas na GaelscolaihtU {'an ilontaobh&4') don bhliain dar chrioch 3 l MarLq ?0?4 a chuimsionn Raile ar na GniomhaioL'htal Airgieadais. an Clalr Comhardaiih¢. notai ar na cunlJi.s mOid¢ achoimr¢ ur pho]1¢h¢ UnsaI0chts thbhJ¢hiJch47. C l0Sonn Ion chrela¢h iuairis¢iihc airscadai5 a ¢uircudh i bhf¢idlun agus nu ¢unlais a n-ullmhu 1¢ dliih¢ aBus Caibhdcain ChuntLsaio¢hLi na Riochia Aonthiihe. Caibhd¢an Tu&iris¢ithe Airgeadai4 102 Thl, Financial Rc'poriin&7.Siandurd dpplicahle in ih(. UA und Rvpuhltc of Irt'land (Cleachtls Cila¢tha CunLisaiochta na Riochia Aonlaiihc) 58n aireamh. Dar lifin: tugann na Cuntsis léarga5 firinneach coir ar ¢hur%ai Airgeodais an lontsobhais suos gv 31 Marta 2024 agus ar na hacmhainni Icachi i5t¢a¢h agus cur i bhfeidhm na n-acmhainnl sin don bhliain ata thart: ullmhaiodh na Cuntais mar ba choir dc réir Chl¢achtsis Ghla¢iha Chunl&soiochth na Riochia Aonthithe: agus ullmhalodh no ¢unthis de réir riachtanais an A¢hia um Chanhanachthl {TÉ) ?008. Bunus tuirime Rinnc muid iniuchadh de réir ni gcaighdean Idirnthisun ar Iniu¢hOireachi (RA) (ISAS (RA) agus An dli bhaintigh. DéanLV tuillcadh cur 4105 ur ar bhfreabrnLh5 dc rcir na gcaighdcan sin i bhfrrdbhknI an Iniuchord &5 iniuchadh a dhè4Iuh ar an chuid diuur&¥cail a bhaineann leis na ¢untais. Tth muid neumhjplcach (kn l0ntsx)bh de réir na riachtanas eiliciiiil ath abhartha dar n-iniuLhadh ar na raitis airbcadal%. Riochi Aontaithc. ina mcas¥. Cui¥hdcain Eili¢iulJ an l-"RC. chomhlion muid ar Ptrhfrcagra¢htai ¢iliciula cile dc réir N ri3¢h Cr¢idcann muid gur leor agus &iur chui an fbian5¢ a fuJir muid Mar bhunus dar dtuairim. Con¢luidi * bhainenn le %oO¢hs len1h Asus ln1uchh déanLry againn ar rfdi(i% airg¢a(knis. chinn rnuid go bhfuil usaid na nlontaobhaiihe de bhunus ghnothas Icanlach na cuntasaiochia in ullmhu ni rfaiieas airbeadai5 CUI. Bunuiih¢ ar an obair ala déanta asainn nil éisinnteachi dl bhdrtha ar biih a bhainfeadh le him¢achtai no coinniolla¢h4 go hindibhidiuil no Ic chcil¢ d'théadfadh amhras mor 4 chJithcamh Ar ¢humLs an lonlaobhais glacadh 1¢ bunus ghnoihas Ic4Trniach na cuntosaiochta go foill ar feadh tréimh.%e dha rnhi dèa¥ On dats a diu¥tsf ud&ras na cun14is a eisiuinl. aiihcanla agJinn. Déantsr ¢ur slos ar ar bhfrcagrnchthi a8us ar fhreasrhI2ffi na nIonhalthc rnaidir 1¢ gnoihas sna ¢odanna 4bhartha d¢n tuar&%ail seo. Lolis eile San eol&s cilc th fai%ncis sa tuarascail bhlianluil. seJ¢h&% snll raitis air8¢aduih indr dtuardscail iniuchorii. Ta na hlonlaobhJiihc frcagrach as an ¢olas cile. Ni chludaionn ar diuiirim ar na railis air¥eiidais an l-col&s eilc agus. scacha5 sa mh¥lid a Lhuirtcar a mhalairi in iul bo soilcir inar diuans¢ail. nl chuireann muid bieJIlna< ar biih i dtaobh na cvniluid¢ in I dia¢a l¢nar n.iniuchadh ar na railis airsie4dais. is s ar bhfreagrn¢hi i an i-eol&s eile a léamh. agu5 sin a dhèanamh abainn. smaoineamh ar cé ucu ata dn t.eola% sco n¢aMhlrraLh go habhartha leis na raiiis airgicadai% no Ici% an col&% a d'aimi%ibh muid kin iniuchadh n& nach bhlutl no rnJl ia an Lhuma air gur mishonriiodh go htibhartha é, aiihnionn muid J Iciihcid de nc%imhréircanna ibharthJ no M1hOnrUlihc abhanh4i shoil¢ir¢ %in. (a dualg&% orainn cinncadh a dhéh Jr c¢ Jlu Jtth mi%honTh 4bliartha sna raiti% air&¢Jd.ii5 no mi4honru 4bh47rtha ar an eolas eile no nach bhfutl. Ma dhéanann muid cinncdidh. bunaiih¢ ar an obair ala deJnla againn. raibh mishonru abhartha ar an eolas eile 5¢0. ni m&r duinn Sin a chur in iul, il rud nr bith 1¢ tuairisciu ab41inn maidir leis seo.
IONTAOBHAS NA GAELSCOLAIOCHTA TUARASCAIL AN ITIIUCHORA NEAMHSPLEACH (AR LEAN) DO CHOMHALTAI IONTAOBHAS INA GAELSCOLAIOCHTA E1Cehta1 #r * g¢ithfidh muid iu•iriKiii I bhfiJnais¢ ¢ol&s agus luiscini na nlontJobhaithc agus u cuinsi &imsithe i rith an in1uch. ni rnibh mlshonru abhartha ar bith aitheanth againn i dTuarnscail na Dlonlaobhaith¢. Nll rud ar bith le luairisciu agninn maidir leis na cursai seo a Ican&% a bhaincann 1¢ RialJ¢hain (Cuntsis agu$ Tuaras¢aiacha) na gcarthnachiai (TÉ") 201 S a chuireann dualg&s dli orainn tuairisciu duit. ma shilcann muid,. na¢h bhfuil an l-eolas a i d.ruaraLl na nlontaobhaiih¢ ag teachi l¢1% na ¢unlais ar dhoigh Jdbhartha ar bith: no nar ¢oinniodh taifid ¢hunla%aioehia &hasula. no nach bhfuair muid tuairisceain O bhrainsi nar thug muid ¢uairt onhu a bhl 5&suil dar n.iniuchadh' no n)¢h bhfuil na cuntais ag tcacht leis na raifid agus luairi5ceain chuni&Miochth: no 5 na¢h bhfuair muid Jn t-Cy)las a¥us na mlniuchAin go léir ath ag tcasthil uainn dar n-iniu¢h&lh. FreRThch¢4i D nlontxobhifhe CMI dircJ¢h mdr a cuir¢adh 8ios orthu Raite&s ar Fhreagrnchtsi nlonLryobhaiih¢. ia na hIon)bhai1he frea8h &s na rthilis airscad&i% a ullmhu agu5 bh¢ith thta go dfugiinn siad leargas fior YAbTU4 ciiir ann abiU% a leithéid sin dc smachi inmhthlnach a hinn&inn hiontaobhaiihc riach1anh le Cunthis a ullmhu oth str O mhislM)nN abhthh& biodh sin de dh¢asca cal40ise no ¢arrlidi no nach mbiodh. Ta frwTrchi ar nft hlonthobhaiihe. a8$ na l11S airsc&knis th n-ullmhiL meas41nu a dhéan¥mh ar ¢hum&s an lontwbhais le4in%tan
r abhaidh rnjr ¥hStha5. le4&h. curnai a bhaincann Ic bin&¢h le1h a n(KhL41h. mdr is ¢ui, no bunus ghn6thas leanLrych na
cun¢&&iiochth J &id muna bhfuil nin na hIon&K)bhlh¢ stop a ¢hur 1¢ hoibriochui, munJ bhfuil rogha r%Ul1 biih ¢il¢ acu. ach sin a dhéanJrnh.
IONTAOBHAS NA GAELSCOLAIOCHTA TUARASCAIL AN INIUCHORA ]%F.AMHSPLEACH (AR LEAN) DO CH()MHALTAi IONTAOBHAS NA C:AELSCOLAfiocHTA Fr¢AgrchI•t an Iniuchorn midir le hiniiieh4dh n raitt% ir2eadai5 Is I. nd CU5pSiri ath Jsainn na dearbhu bhfuil ntt Cun1% &ior O mhlshonru abhJrthll de bharr ¢alaoi5c. no Curld¢ 4lgus le iuan%cail iniuchOr4 a thoilsiu ina bhfuil ar dIlrIM. lonn dearbhu rcasunla a¥us ardlcibhéal dearbhaithc. ach ni bartint& é go no¥hifuidh iniu¢hadh deanLI dc réir ISA5 {RA) mishonru i/thhartha i g¢Onai ma bhionn sé ann. Is féidir le mishonruiihc bhcith ann dc dh¢&sca calaoise no earthidc thsus MeLy mar abhartha iad. ar bhonn indibhidiuil n6 san iomlaTh da diiocfadh Ico tionchar ré&suntJ bhrith acu ar ehinnli eaCnamalh1 kAid¢01ri &4 ndéanfai bunaiih¢ ar na railis airkveadais seo iad. Ta an méld is féidir lenar nO&innu im¢achth mina1whl a &imsiu. ¢alaois San air¢imh. mionsonraithe thios. An rnéid f&dir lenar nOsAnn• im¢xeht miril¢chtsi i iimsiu• uloi% airtamh Ba iad sco a leanas ar gcur chuibc mJidir lei5 na rios¢al (k mhisFK)nru ablwtha O thbh mirialiachtal de. a aithinL cal40is agus th¢h1o1 le dlithc u5 rial¥h¥hain aireamh.. rinnc an painneir ionLwfachts cinnic bio rnibh an cum&% na habalts¢htsi asus na s¢ileJrLna cul ag an tknire&nn iontsofachra iomian nrnh¢h1o1 le dlithe agus rialachn bhainlc&.ha a aithinl. d'jithin muid na dlithc ugus na rialaLhain ata bainte:h Icis un lon&'x)bh4lN Iri Lh.Tribidli le hlonLwbhaithe agus le comhalthi bainisliochth cilc. as¥ On eol&s agus On laiihi aswnn Jr an ¢arnJJil charthh. dhiri&h muid Jr dhli(hc 4igpus ar ri4ry1achAin .v Ilitli a shil muid bhfcddfd. dh %iad lion¢h.v abharthts dir¢xh a bheiih acu ar na raitls airgcJ&iis ncTr llr oibriochtsi an lontwbhais. ina mc&sc A¢hi um Charthanhl ?008. rchl0chl cha¢h agus Osdinl sonrni. dliihe friihbhrcabaircaLhts abus fosts'1i(Khu. rinne muid me&5unu •r mhéid an Chloi Icis na dlith¢ ag% na rialachain aith¢anLI nuair u rinnc muid fiosruithe ur #n bhuinisliochi a¥u5 Li&*ireachi ar (1Mhreagrs dlcatluch: agus: cuireadh na dlithe ws ri21achain aitheanth in iul don tIK)ir¢ann In1wh go rialts agu4 d'than un Ihoirunn JirdCdllh r chasIn& dc ncamhchloi ar fud fad an iniuch Rinne muid me&sunu ar bhwil raiiis airgeadais an lonwbhais O mhishonru abharth& ina M¢¢. Iui5cint a thail ar an IkSigh a bhfc'adfadh calaois tsrlu. trf: iurrdidh ar an bhainisliochi ar nu huoiTeanu a shil siad go rdibh an baol O Chal13 win. a n4olas ar chalaois thior. amhr&s asus liomhnaithe: L¢ t8bhairt faoi na rioscal calwisc tri ¢hlwnthchi bhainisliochia ngus $mhLnn& a shani: Lhuir muid nO&inn& imexhLI anailis&whJ i bhfeidhm le c&idreJunh neamhghnach w bith no nach r4ibh aon ¢hoinne leo aiihint, rinn¢ muid 5criidu nr ionirfdla¢ha sna leabhair ¢huntsl le hidirbhcJrt ruMhShftthch llr bith a aithinl: d'lhiosr4igh muid an bunus lJobh thiar d'idirbhearta mora no neomhghnacha. Mur fhreayirt don riosca mirialiJ¢htai Trc.Trrnhchloi Ic dliihc ria1ha1. lea8 muid nosanna imcaehta amach inu rdibh. ach nh rdibh kornnta do: nochthi raiti% air8eJdais i rnbunchaipeisiocht Iha¢aioch¢a o aontu: mionluwrisci chruinnith¢ na nd&oin¢ sin a bhfuil freasrJ¢ht riJlts¢hais a¢u a léjmh: mhairle a thail On bhainisiiochi miiidir le dlithiochi éilimh thiord no théidcarth& Ta ILI)rninn¢a¢ha ann ag 1n¢ Icnar n6sanna IMeach iniuchta 47r chuir muid slos orthu thuu%. A mhv a¥us a bhaintciir na dlithe agus nu riJlu<hain b idirbh¢ana nir¥iL.qdai4. is bcag is dwha an I-co1 d bheadh againn ar neImh¢h1ol leo. Cuiffann caighdcain iniucht teor3inn ar na n05anna imciichi41 iniu¢hts aL4 de dhith lo.%tJ 1¢ neh¢h7O1 1¢ dliihc J¥uS ri1ild¢hain a aiihini. Ic fiosrii na nlon¢JobhJithc agu% bainislioihta cilc 1¢ cigireachi a dlicanJmh ar ¢homhlhr¢Jbpfds ridlalJ abius dlcaihaclu ma bhionn siad ann. Is fridir gpo mlx'idh rnishonruithc abIL.h a Iha¥ann anu% d¢ dh¢2s¥a la11$¢ nios drn le haimsiu na Da cinn sin a thabann anua O urrdidi mar d'lhiadlddh ccili no claonphairt¢xhi% bhcith i gp¥cisi Ic(). Tl& tuillLJdh cur slos .ir bhfreagvrnchtai maidir 1¢ hiniu¥hddh ar na Allis airbLadais ar shuiomh idirlin na Comhairlc um Tliuairi5<iu Airoeadais a Td dn cur slos seo mar chuid dir diuar&scail iniuchora.
IONTAOBHAS NA GAELSCOLAIOCHTA TUARASCAIL AN IINIUCHORA NEAMHSPLEACH (AR LEAN) DO CHOMHALTAI IONTAOBHAS NA GAELSCOLAIOCHTA Cuirtear an tuarnscail seo in iul d'loniaobhaithe na rarthanachta amhain. mar chomhlachi. de réir ali 65 d'A¢hi n& scarthanachui ITÉ) 008 asTUS nJ rihililLh.4n déJnia faoi ali 66 den Acht sin. Rinn¢adh ar nbaIr iniuchLI sa doibh 80 bhféadfidh muid na cuinsi sin u bhfuil dualgas orainn cur in iul doibh i diuarascail an iniuchorn a chur in iiil d'iontaobhdiiihe na ¢arth.Inachta agus gan do chu5pOir ar biih eil¢. Sa mhéid asus ala sé ceadaiih¢ againn de rcir an dli. ni 8hlJcann muid le freagrachi do dhuinc ar bith scachas don lontaobha5 V4gu5 da lontsobhaithe mar chomhlacht. ar n•obair in1uch. as an iuaras¢ail seo, no as na luairimi ala asainn. Iln ill41 DJw%on {IniuchOir R¢x¢htuil si¢h> do A£us ar son 4)LlD Limiltd C'h¥rtcrrd Ac¢ounlnLI Sthtu¢tsry Auditor Ilnii G For¢8h'iew Offiee Purdv's IAD¢ r8 7AR