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Special Reports

Special Report 112 – Financial governance and reporting in education and training boards


This report presents the findings of an examination on financial governance and reporting in education and training boards. The examination drew on a framework, referred to as the financial management maturity model, developed by the Comptroller and Auditor General for the assessment of public sector bodies of their financial management practices.

Special Report 111 - National Asset Management Agency - Progress on achievement of objectives as at end 2018


Section 226 of the National Asset Management Agency Act 2009 requires the Comptroller and Auditor General every three years to assess the extent to which NAMA has made progress toward achieving its overall objectives. This is the third progress report. It considers NAMA’s progress in relation to achievement of its key objectives and targets up to the end of 2018.

Special Report 110 - Nursing Homes Support Scheme (Fair Deal)


This report provides an overview of the Nursing Homes Support Scheme — generally referred to as ‘Fair Deal’ — after its first ten years of operation. It includes a review of the weekly charge rates for the provision of nursing home care, management of demand for the scheme, assessment of residents’ contributions to the cost of their care, and State lending to nursing home residents.

Special Report 109 - NAMA’s management and disposal of the Project Nantes loans


This report reviews NAMA’s management and disposal of a portfolio of loans called Project Nantes. The report also examines whether the sale infringed upon the requirements of section 172 of the NAMA Act.

Special Report 108 - Public Sector Financial Reporting for 2017


This report reviews the timeliness of public sector financial reporting and focuses mainly on financial statements for periods ending in 2017. The report also summarises the types of issue that were brought to attention in the Comptroller and Auditor General’s audit reports on financial statements for 2017.

Special Report 107 - Delivery of Capital Projects in the Higher Education Sector


This report focuses on the capacity of higher education institutions to plan, manage and deliver large-scale construction projects on schedule, within budget and to the required quality. The review examined ten completed construction projects in the higher education sector.

Report 106 - Supplementary Report - Kildare and Wicklow Education and Training Board Financial Statements 2015 - Lapses in controls over procurement of capital projects and certain other expenses


The Comptroller and Auditor General issued his opinion on the 2015 financial statements of KWETB on 24 December 2018. A supplementary report, as provided for by section 7(4) of the Comptroller and Auditor General (Amendment) Act 1993, was also issued.

Special Report 105 - Ireland’s Transactions with the EU in 2017


This report compiles information on financial transactions between Ireland and the EU in 2017, with the aim of providing an overview of Ireland’s contribution to the EU budget, the funding it receives, and financial corrections and other matters impacting on the flow of funds.

Special Report 104 - Waterford Institute of Technology - Development and Disposal of Intellectual Property in FeedHenry


This report examines issues relating to the development and disposal by Waterford Institute of Technology of its interest in a spin-out company called FeedHenry Ltd.

Special Report 103 - Handling of remuneration for certain senior staff in the University of Limerick and Institute of Technology Sligo


The Comptroller and Auditor General has carried out a review of the handling of remuneration for certain senior staff in the University of Limerick and Institute of Technology Sligo. The report examines the award of professional added years for pension purposes in the University of Limerick, and the admission of senior staff of a subsidiary company to the University of Limerick’s pension scheme. It also reviews the handling of certain severance payments at the University of Limerick and Institute of Technology Sligo.

Special Report 102 - National Asset Management Agency - Second Progress Report


The National Asset Management Agency (NAMA) was established in December 2009 as part of the State’s response to the 2008 banking crisis. The purposes and functions of NAMA are specified in the National Asset Management Agency Act 2009.This report assesses the extent to which NAMA has made progress in achieving its overall objectives.

Special Report 101 - Financial Management Maturity Model: A Good Practice Guide


This report presents a model — the financial management maturity model — which can be used to assess and identify opportunities for improvement in financial management practices in public sector organisations. The model describes practices and awareness of financial management and relates them to the outcomes organisations might expect.

Special Report 100 - Public Sector Financial Reporting for 2016


This report reviews the timeliness of public sector financial reporting and focuses mainly on financial statements for periods ending in 2016. The report also summarises the types of issue that were brought to attention in the Comptroller and Audit General’s audit reports on financial statements for 2016.

Special Report 99 - Public Sector Financial Reporting for 2015


This report reviews the timeliness of public sector financial reporting and identifies those bodies where delays have occurred. It also summarises the issues brought to attention in the Comptroller and Auditor General’s audit reports on financial statements for 2015.

Special Report 98 - Provision of School Transport


The Comptroller and Auditor General has carried out a review of the School Transport Service and reports on whether the Department of Education and Skills can demonstrate that it is achieving value for money through its arrangements with Bus Éireann to deliver the service and whether adequate oversight is in place.

Special Report 97 - Administration and Collection of Motor Tax


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

Special Report 96 - Cost of Child Abuse Inquiry and Redress


The Comptroller and Auditor General has carried out an examination of the cost of the child abuse inquiry and redress. The work of the Commission to Inquire into Child Abuse and of the Redress Board is largely complete.

Special Report 95 - Financial Reporting in the Public Sector


The Comptroller and Auditor has carried out a review of public sector financial reporting focusing mainly on financial statements for periods ending in 2014. The report reviews the timeliness of public sector financial reporting and identifies those bodies where delays have occurred and the causes of those delays.

Special Report 94 - National Asset Management Agency sale of Project Eagle


The Comptroller and Auditor General has carried out an examination of the National Asset Management Agency's sale of Project Eagle.

Special Report 93 - Annualised Hours in the Irish Prison Service


The Comptroller and Auditor General has carried out a review of the annualised hours system in the Irish Prison Service.

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