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The chapter examines the trends in the value of overpayment debt raised by the Department of Social Protection, the processes to detect overpayments, staff compliance with internal guidance, and managing the debt of deceased claimants.

This report outlines the annual funding process, analyses budget and outturn amounts and summarises expenditure for all votes along with highlighting some key trends. It includes a virement in Vote 34 HLGH and information on funds routed through the EENF in Vote 29 ECC.

This report summarises transactions in 2022 on the Exchequer Central Fund, highlighting key trends: key assets and liabilities and the national debt; and future commitments in relation to public private partnerships and other liabilities in place at the end of 2022.

This report summarises transactions in 2021 on the Exchequer Central Fund, highlighting key trends; key assets and liabilities of the State and the national debt; and future commitments in relation to public private partnerships and other liabilities in place at the end of 2021.

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 Chapter is the report for 2021.

This chapter provides details in relation to an estimate, as at end-2021, of the financial cost of the banking stabilisation measures taken by the State following the financial crisis in 2008.

This report outlines the annual funding process, analyses budget and outturn amounts and summarises expenditure for all votes along with highlighting some key trends. It includes detail of an exceptional charge incurred by the Department of Public Expenditure and Reform in 2021.

Unallocated tax deposits (UTD), recorded in the revenue account as a year-end liability, include receipts which cannot at the year-end be allocated to either a taxhead or taxpayer record. The audit of the 2021 revenue account found that the taxhead receipts for 2021 were understated by an estimated €32.5 million as audit tax settlements made by taxpayers were incorrectly included in the year-end UTD balance rather than being allocated to the relevant taxhead(s). The UTD year-end liability balance was overstated by the same amount.

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.

This chapter examines the results of control surveys of social support payments by the Department of Social Protection and the impact of Covid-19 on the scheme controls.