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This report examines the administration and collection of motor tax, and the extent to which the Department has implemented the recommendations contained in a previous report — Comptroller and Auditor General Special Report 97 Administration and Collection of Motor Tax, December 2016.

The examination reviewed motor tax receipts, the cost of collecting motor tax and controls in place.

This report reviews the provision of school transport services for children who live some distance from their nearest school and whether the Department can demonstrate that it is achieving value for money with the service and whether adequate oversight is in place.