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The chapter provides an overview of funds flowing from central government to local authorities, and the purpose for which those funds have been provided. It also analyses the allocation of local property tax funding to the local authorities.

This report looks at the progress made by central government departments and offices in complying with new central government accounting standards which became effective in 2024 - as part of the transition to a new accrual accounting framework.

This report outlines the annual funding process, analyses budget and outturn amounts and summarises expenditure for all votes. It also highlights financial management and internal control issues that arose on a particular Vote.

The report examines the circumstances leading to a contingent liability in the Vote 13 — Office of Public Works appropriation account — from a legal obligation to construct a building for a proposed science centre.

This report examines the costs incurred for accommodation by An Garda Síochána policing the UEFA Europa League final, which took place in the Aviva Stadium in Dublin in May 2024.

This report examines whether the Department of Education and Youth has implemented an adequate system of control to manage and safeguard per capita grant payments to schools, and allow it to prevent and detect errors or irregularities in a timely manner.

This report reviews the bovine TB eradication programme. The report examines the how the Department evaluates the effectiveness of the programme, if the programme is operating as intended and is efficient in its use of resources.

This report analyses the Department's expenditure on its housing programme in 2024, with a particular focus on social and affordable housing. It includes an examination of six social and affordable new-build housing projects completed since 2020 under different funding schemes.

This chapter examines the results of control surveys of social support payments by the Department of Social Protection, whether the level of irregular payment to claimants is material, and any other social welfare payment regularity issues arising in the year.

This chapter examines the trends arising from redundancy and insolvency payment schemes and assess the Department’s debt management, recovery and write-off processes for these schemes.