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The Fiscal Responsibility Act 2012 requires the Comptroller and Auditor General to report to Dáil Éireann with respect to the correctness of the sums brought to account by the Council Each year. This is the report for 2025.

This report provides an overview of funds flowing from and through central government to local authorities, and the purpose for which those funds have been provided. It also reviews the allocation of local property tax and the funding of stranded water costs.

The chapter reviews the estimated net cost to the State from banking stabilisation measures in response to the 2018 banking crisis. It includes estimated net outturn for individual banks, NAMA dissolution, Central bank income and ongoing debt service costs from 2025.

This report reviews progress made by central government departments and offices in complying with new central government accounting standards effective in 2025 - as part of the transition to a new accrual accounting framework.

This report outlines the annual funding process; analyses budget and outturn amounts; and summarises expenditure for all votes. It also sets out the level and usage trend of supplementary estimates across certain votes in recent years.

This report reviews the progress the NSSO has made in implementing the FMSS programme since its reformulation in 2020. The review focuses on project timelines and project costs.

The report examined the circumstances giving rise to the cancellation of 2,785 fixed charge penalty notices with an estimated combined value of €446,000 which were cancelled in 2025 arising from two events. The related penalty points were also cancelled.

This report examines the circumstances around the cancellation in 2025 of pre-contract agreements for the leasing of accommodation to be used for applicants for international protection. Following the cancellation, and following mediation, a number of these cases have resulted in substantial settlement payments.

This report reviews the budget control process in place for Vote 26 (Education and Youth) and finds that departmental spending has consistently exceeded the amounts allocated by Dáil Éireann in recent years, resulting in recurring substantial supplementary estimates.

This report reviews arrangements in place for allocating climate finance and evaluating results and assesses progress to date in relation to the objectives and targets in the climate finance roadmap.