The Comptroller and Auditor General issued his Report on the Public Services for the year ended 31 December 2025.
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
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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 2025
1. Exchequer financial outturn for 2025
2. Irish Fiscal Advisory Council
3. Accounts of the National Treasury Management Agency
4. Central government funding of local authorities
5. Net cost of banking stabilisation measures
6. Implementation of the Central Government Accounting Standards
7. Management of high wealth individuals’ tax liabilities
9. Vote accounting and budget management in 2025
10. Accounting for EU funding transactions
11. Management of OPW-owned residential properties
12. Financial management shared services: implementation progress
13. Cancellation of fixed charge penalty notices due to errors
14. Cancellation of pre-contract accommodation agreements
15. Budget control for Vote 26 Education and Youth
16. Planning for emerging school demand
17. Provision of climate financing to developing countries
18. Delivery of the EU Just Transition programme
19. Progress on delivery of forestry programme objectives
20. Overpayment of electric vehicle grants for demonstration models
21. Management of compensation for cessation of turf cutting
22. Cancellation of a social housing PPP procurement
23. Obsolescence of light tactical armoured vehicles
24. Regularity of social welfare payments
25. Daily expenses allowance scheme
26. Procurement of hot school meals
27. Allocation of acute adult inpatient mental health beds
28. Delivery of effective further education and training
PDF Document
The Comptroller and Auditor General presents the Audited Accounts of Government Departments and Offices together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the transactions of the year.
