Report on the Accounts of the Public Services 2014

The Comptroller and Auditor General issued his Report on the Public Services for the year ended 31 December 2014.

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 2014

  2. Government Debt

  3. Cost of Banking Stabilisation Measures as at end-2014

  4. Vote Accounting and Budget Management

  5. Management of Government Grants

  6. Payroll Accrual for National Accounts

  7. The National Lottery Fund

  8. Control and Management of Movable Heritage Assets

  9. Development of Prison Accommodation in Dublin

  10. Central Government Funding of Local Authorities

  11. Central Government Funding of Irish Water

  12. Tax Settlements on Certain Payments to Teachers and Others

  13. The Development of Eircode, the National Postcode System

  14. Collection of Land Annuities

  15. Funding of the Social Insurance Fund

  16. Regularity of Social Welfare Payments

  17. Irregularities in School Meals Scheme Payments

  18. Management of Redundancy and Insolvency Scheme Debts

  19. Compliance with Prompt Payment Legislation in the Health Sector

  20. Management of Private Patient Income in the Health Sector

  21. Control over the Supply of High Tech Drugs and Medicines

  22. Revenue Debt Management

  23. Revenue's Contractors Project

  24. Accounts of the National Treasury Management Agency

  25. Irish Fiscal Advisory Council