Search for a report

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.

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.

The Exchequer control process is designed to ensure that funds issued by the Central Bank from the Central Fund are in accordance with the law. This report, prepared in accordance with the provisions of Section 2 of the Comptroller and Auditor General (Amendment) Act 1993, details an occurrence whereby there was a failure in this respect on 28 October 2022 when the Central Bank issued to the Minister €738 million more than the amount of credit that was available to him at the time.

This chapter examines cases identified during the audit of appropriation accounts for 2021 where substantial reallocation between subheads of voted funding occurred. In this regard the procedures set out in Public Financial Procedures did not appear to have been complied with.

This report provides an outline of the annual funding process and summarises Vote expenditure for all Votes and highlights some key trends. The report provides an analysis of estimated provision and outturn on an individual basis and overall.

This report reviews the timeliness of public sector financial reporting and focuses mainly on financial statements for periods ending in 2017. The report also summarises the types of issue that were brought to attention in the Comptroller and Auditor General’s audit reports on financial statements for 2017.

This report sets out the background to significant arrears which built up in relation to counsel fees paid by the Chief State Solicitor’s Office, examines the accounting implications, and outlines the actions taken to address the arrears.

This chapter examines the substantial funding provided from central government funding to local authorities (€3.69 billion in 2018) and the purpose of the funding provided.

This chapter examines the provision of services without charge (allied services) by one vote to another, including superannuation and capital service payments.

This chapter reviews elements of the accounting framework in place for capital assets in government departments and considers the accounting policies in use in individual departments. It also sets out certain issues identified in relation to capital assets during audits of the appropriation account.