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This chapter focuses on movable heritage assets held by the Department of Arts, heritage and the Gaeltacht and the Office of Public Works. On foot of the results of internal audit reviews this examination was undertaken to review policies, practices and procedures in place.

The primary objective of this chapter is to provide an overview of the funds flowing from and through central government sources to local authorities, and of the purposes for which funds have been provided.

This chapter gives details in relation to central government funding of Irish Water, its set up, its responsibility, its primary governance arrangements and funding arrangements.

This chapter reviews the project management structure and project timescale, project expenditure, the development of the business case for the project, and in particular, the assessment of the costs and benefits and the various procurements associated with the project.

This chapter details the current position of the collection of land annuities, which is administered by the Department of Agriculture, Food and the Marine.

This chapter documents details in relation to the level of irregularity of social welfare payments and how the department assesses and estimates this level of irregularity.

This chapter details payment irregularities discovered in schools in relation to the School Meals Scheme.

This chapter outlines the management of redundancy and insolvency schemes debts under the remit of the Department of Social Protection.

This chapter examines compliance with prompt payment legislation in the HSE and in two entities funded by the HSE whose financial statements are subject to audit by the Comptroller and Auditor General, Beaumont Hospital and St James’s Hospital.

This chapter examines the management of Private Patient income in the Health Sector.