Report on the Accounts of the Public Services 2018

The Comptroller and Auditor General issued his Report on the Public Services for the year ended 31 December 2018.

The report deals with 

  • any matters considered appropriate to report on arising from audits of the appropriation accounts prepared by the Accounting Officers of government departments and offices in relation to the appropriations voted by Dáil Éireann for the previous financial year

  • any matters considered appropriate to report on arising from examinations of the internal accounting controls operated by government departments and offices (in the current or previous financial year) to ensure the regularity of their financial transactions, the correctness of their payments and receipts, the reliability and completeness of their accounting records and the safeguarding of the assets owned and controlled by them

  • the results of examinations of the accounts of the revenues collected by the Revenue Commissioners – these examinations include assessment of whether the accounts are complete and accurate, and whether the Revenue Commissioners have established and applied systems, procedures and practices that are adequate to secure an effective check on the assessment, collection and proper allocation of the revenues.

The individual chapters in the report are available below

  1. Exchequer financial outturn for 2018

  2. Cost of banking stabilisation measures as at end-2018

  3. Vote accounting and budget management

  4. Accounting for capital assets

  5. Accounting for allied services

  6. Expenditure under a maintenance contract

  7. Purchase of sites for school provision

  8. Controls over humanitarian assistance funding

  9. Greenhouse gas related financial transactions

  10. Forestry grants

  11. Central government funding of local authorities

  12. Regularity of social welfare payments

  13. Timeliness of income support claim processing

  14. Customer service - development of income support application forms

  15. Development of primary care centres

  16. Delivery of early learning and childcare programmes

  17. Tax compliance interventions

  18. Tax relief on film production

  19. Accounts of the National Treasury Management Agency

  20. Ireland Apple escrow fund

  21. Irish Fiscal Advisory Council