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The chapter provides an overview of funds flowing from central government to local authorities, and the purpose for which those funds have been provided. It also analyses the allocation of local property tax funding to the local authorities.

This report looks at the progress made by central government departments and offices in complying with new central government accounting standards which became effective in 2024 - as part of the transition to a new accrual accounting framework.

The report examines the circumstances leading to a contingent liability in the Vote 13 — Office of Public Works appropriation account — from a legal obligation to construct a building for a proposed science centre.

This report reviews the OPW's management of office accommodation. It considers the sufficiency and appropriateness of property data collected; whether lease/build/buy decisions are informed by appropriate analysis; and the effect of the shift towards hybrid and remote working.

This report reviews the circumstances that gave rise to control failures identified by the NSSO in respect of tax liabilities on high value pensions, ministerial pension contributions, ASC and salary gifting, and retirement benefits paid to work-sharing civil servants.

The chapter provides an overview of funds flowing from central government to local authorities, and the purpose for which those funds have been provided. It also analyses the allocation of local property tax funding to the local authorities.

The chapter provides an overview of funds flowing from central government to local authorities, and the purpose for which those funds have been provided. It also analyses the allocation of local property tax funding to the local authorities.

The chapter gives an overview of the application of Circular 13/2014 to public bodies that provide funding to local authorities. The chapter also examines the disclosure requirements of local authorities in relation to the central government funding they receive.

This report reviews the progress made by the NSSO in the rollout of the FMSS system and the implementation of financial reporting and accounting reforms by the Department of Public Expenditure, National Development Plan Delivery and Reform.

This chapter examines how the OPW responded to the Dublin Convention Centre's under performance, in attracting the requisite number of international conference delegates provided for in the PPP agreement, due to the impact of pandemic related restrictions, and whether the State's interests were protected.