Special Reports

This examination considers in detail issues of concern regarding Inland Fisheries Ireland’s governance arrangements and the adequacy of its system of internal control.

This report presents the findings of an examination of the purchase of certain properties acquired by the University of Limerick. It examined the purchase of a property at Honan’s Quay and the subsequent property acquisition at Rhebogue.

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 fourth progress report. It considers NAMA’s progress in relation to the achievement of its key objectives and targets up to the end of 2021.

The Exchequer control process is designed to ensure that funds issued by the Central Bank from the Central Fund are in accordance with the law. This report, prepared in accordance with the provisions of Section 2 of the Comptroller and Auditor General (Amendment) Act 1993, details an occurrence whereby there was a failure in this respect on 28 October 2022 when the Central Bank issued to the Minister €738 million more than the amount of credit that was available to him at the time.

This report presents the findings of an examination of the emergency procurement of ventilators by the Health Service Executive in the context of the Covid-19 pandemic in 2020. The report recommends that the Department of Public Expenditure NDP Delivery and Reform/Office of Government Procurement consider developing practical guidance for public bodies on the use of advance payments.

This report presents the findings of an examination of the procurement of cliff rescue vehicles by the Irish Coast Guard. A number of changes to the Department’s procurement procedures are required, in particular, in relation to strategic planning for equipment requirements and the enhancement of the Department’s processes and procedures governing the management of procurement and the conduct of individual tendering exercises.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.