Report on the Accounts of the Public Service 2011

The Comptroller and Auditor General has published his Report to Dáil Eireann on the results of his examination of the 2011 Accounts of Government Departments and Offices. The Report identifies issues, which in his opinion, merit consideration by the Committee of Public Accounts in the interests of transparency and accountability

The report deals with 

  • any matters considered appropriate to report on arising from audits of the appropriation accounts prepared by the Accounting Officers of government departments and offices in relation to the appropriations voted by Dáil Éireann for the previous financial year

  • any matters considered appropriate to report on arising from examinations of the internal accounting controls operated by government departments and offices (in the current or previous financial year) to ensure the regularity of their financial transactions, the correctness of their payments and receipts, the reliability and completeness of their accounting records and the safeguarding of the assets owned and controlled by them

  • the results of examinations of the accounts of the revenues collected by the Revenue Commissioners – these examinations include assessment of whether the accounts are complete and accurate, and whether the Revenue Commissioners have established and applied systems, procedures and practices that are adequate to secure an effective check on the assessment, collection and proper allocation of the revenues.

The individuals chapters in the report are available below

  1. Financial Outturn for 2011

  2. Government Debt

  3. Banking and Insurance Measures

  4. National Pensions Reserve Fund

  5. EU Financial Transactions

  6. Financial Commitments under Public Private Partnerships

  7. Audit of Revenue 2011

  8. Revenue Outturn 2011

  9. Revenue Debt Collection

  10. Increasing Tax Compliance

  11. VAT on Intra Community Trade

  12. Vote Accounting

  13. Procurement without a Competitive Process

  14. Measuring Procurement Performance

  15. Lease of Accommodation for a Probation Service Project

  16. Central Government Funding of Local Authorities

  17. European Globalisation Adjustment Fund

  18. Salary Overpayments to Teachers

  19. Official Development Assistance

  20. The Broadcasting Fund

  21. Expenditure on Welfare and Employment Schemes

  22. Welfare Overpayment Debts

  23. Regularity of Social Welfare Payments

  24. Supplementary Welfare Allowance

  25. Accounts of the National Treasury Management Agency

  26. Collection of Motor Taxation 

  27. Environment Fund Levies