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

In completing reporting work, our focus is on areas where value can be added and which have the greatest potential for improvement.  The following criteria will be taken into account in report selection.

  1. Emerging risks - Responding to emerging risks and changes in the environment including the impact of and the Government’s response to COVID19 and cyber attacks.

  2. Risks to VFM - Our ongoing work will continue to focus on areas that present risks to VFM – which includes a focus on the delivery of major capital projects; significant Government programmes, civil service modernisation and governance and accountability of entities in receipt of Exchequer funding.

  3. Impact on citizens (e.g. areas that have a real impact on citizens’ day-to-day lives, with a focus on citizens that are particularly dependent on the State, due to life-stage, health status and life circumstances).

  4. Longer term sustainability - comprises issues such as demographics, sustainable development goals and the environment.