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The chapter reviews progress by the Department of Public Expenditure and Reform in identifying State bodies that are required to make employer pension contributions to the Exchequer in respect of Single Scheme employees as provided for in Circular 28/2016.

This report is based on an examination of the management of severance payments in public sector bodies carried out by the C&AG.

This chapter reviews the change in value to the National Pensions Reserve Fund (NPRF), it also looks at the payments for transition manager services provided by one of the managers appointed by the NTMA to liquidate NPRF assets during a portfolio restructuring during 2011.

This examination looked at the administrative, funding and accounting arrangements for pensions of public servants.