Report on the Accounts of the Public Services 2013

The Comptroller and Auditor General issued his Report on the Public Services for the year ended 31 December 2013. The individual chapters are available below.

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. Exchequer Financial Outturn for 2013

  2. Government Debt

  3. Vote Accounting and Budget Management

  4. Accounting for Office of Public Works Agency Services

  5. Central Government Funding of Local Authorities

  6. The Land Aggregation Scheme

  7. Matters arising from audit of Vote 25 Environment, Community and Local Government in relation to Water Services

  8. Operation of the Emergency Call Answering Service 

  9. Accounting for National Gallery of Ireland Expenditure;

  10. Regularity of Social Welfare Payments 

  11. Control of Supplementary Welfare Allowances 

  12. Farm Assist

  13. Irish Blood Transfusion Service Pension Funding 

  14. Procurement by the Health Service Executive 

  15. Local Property Tax 

  16. Taxation of Rental Income 

  17. Accounts of the National Treasury Management Agency 

  18. Irish Fiscal Advisory Council