Report on the Accounts of the Public Services 2021

The Comptroller and Auditor General issued his Report on the Public Services for the year ended 31 December 2021.

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 report is available below

Report on the Accounts of the Public Services 2021

  1. Exchequer financial outturn for 2021

  2. Net cost of banking stabilisation measures 

  3. Vote accounting and budget management

  4. Re-allocation of voted funding

  5. Overview of the cost of responding to Covid-19 

  6. Central government funding of local authorities

  7. The Housing Agency's revolving Acquisition Fund

  8. Contract payments in respect of Convention Centre Dublin 

  9. Implementation of the National Broadband Plan

  10. Regularity of social welfare payments

  11. The recovery of benefits and assistance payments following compensation awards

  12. Financial impact of cyber security attack 

  13. Guardian ad litem service - follow up report

  14. Classification of workers for PRSI purposes

  15. Collection of VAT on e-commerce

  16. Revenue's suspension of periodic reviews of tax clearance certificates

  17. Overstatement of certain unallocated tax deposits

  18. Motor tax receipts

  19. Exchequer receipts from National Lottery ticket sales

  20. Management of the Clinical Indemnity Scheme

  21. Accounts of the National Treasury Management Agency

  22. Ireland Apple escrow fund

  23. Irish Fiscal Advisory Council