Auditors to Age Action Ireland, a company that provides support services for older people and their carers, were unable to confirm that cash sales at the charity's shops last year were properly recorded. In a note to the body's financial statement for 1999, Leonard & Company said the financial evidence available was limited because Age Action's turnover included cash sales "over which there was no satisfactory audit procedure".

"We were unable to satisfy ourselves that all cash sales were properly recorded," they wrote. "Except for any adjustments that we might have found to be necessary had we been able to obtain sufficient evidence concerning cash sales, in our opinion the financial statements give a true and fair view of the state of the company's affairs."

The accounts of the group were not put to yesterday's a.g.m., which was adjourned until September 14th at the request of a company member, Mr Warren Fisher, who said he had insufficient time to consider the report. Members received the accounts last Monday and not 21 days in advance as required under the 1963 Companies Act, he said.

Age Action's 704 members pay a stipend which entitles them to vote at its annual meetings.

Afterwards, the body's incoming chairman, Mr David Fanagan, said the difficulty outlined by the auditors "related to a minute detail regarding bags of donated clothing and other matters that could have a value of 50p or could have a content value of £100 (€127)".

The accounts for 1999 revealed that a rise in expenses to £386,340, from £306,606, led to a fall in Age Action's income from its charity shops to £24,103 from £52,916. This was despite a rise in sales - to £246,540 from £218,507 - and in contributions from the community employment programme - to £163,903 from £140,916.

Mr Fanagan and another member asked Mr Fisher to withdraw his objection but he declined. "I think it's outrageous," said one member, referring to the fact that Mr Fisher was the only person seeking an adjournment. This was met with applause from other members, although Age Action's outgoing chairman, Mr Con Murphy, pointed out that Mr Fisher was entitled to seek this course of action.

Mr Fanagan added: "The majority of those present would feel that something not right has happened today." Mr Murphy expressed regret that the body was unable to circulate its accounts 21 days before the meeting. This was due to a variety of factors included a lack of financial staff, he said.