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This report provides an overview of funds flowing from and through central government to local authorities, and the purpose for which those funds have been provided. It also reviews the allocation of local property tax and the funding of stranded water costs.

This report reviews progress made by central government departments and offices in complying with new central government accounting standards effective in 2025 - 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 sets out the level and usage trend of supplementary estimates across certain votes in recent years.

This report reviews the adequacy of reporting on EU funding in appropriation accounts and considers the potential for enhancements to the current reporting requirements. It also presents examples of relevant issues that have arisen on recent financial audits.

This report reviews the progress the NSSO has made in implementing the FMSS programme since its reformulation in 2020. The review focuses on project timelines and project costs.

This report examines the circumstances around the cancellation in 2025 of pre-contract agreements for the leasing of accommodation to be used for applicants for international protection. Following the cancellation, and following mediation, a number of these cases have resulted in substantial settlement payments.

This report reviews the budget control process in place for Vote 26 (Education and Youth) and finds that departmental spending has consistently exceeded the amounts allocated by Dáil Éireann in recent years, resulting in recurring substantial supplementary estimates.

This chapter examines the results of control surveys of social support payment scheme and the methodology used. It also examines whether the level of irregular payment to claimants is material and other social welfare payment regularity issues arising in the year.

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.