Accounts of the public services

Each year we present a report to the Oireachtas (parliament) on the following

Appropriation accounts

We publish our audit opinion on the accounts of around 40 government departments, offices and services as to whether they properly present the expenditure and receipts for the financial year. We also report where expenditure has not been applied in the manner specified by law.

Reports on the accounts of the public service

We also publish reports on matters arising from the audits of the appropriation accounts. Such reports cover serious/systemic weaknesses in controls operating in departments, significant financial losses or matters relating to value for money.

Examinations/special reports

At his sole discretion, the C&AG can carry out value for money examinations of those public bodies within his remit and report the results of that work to the Oireachtas, as a special report. In selecting topics for examination, the level of public funding is a significant factor as are a number of strategic themes such as:

  • the impact on citizens
  • governance, accountability and transparency
  • cross-over departmental projects
  • skills and capabilities in the public service
  • longer term sustainability.

Topic selection also has regard to the availability of resources and competing work priorities.