Special Reports

Section 226 of the National Asset Management Agency Act 2009 requires the Comptroller and Auditor General to assess, every three years, the extent to which NAMA has made progress toward achieving its overall objectives. This (fifth) review assesses NAMA’s progress on the achievement of its objectives up to the end of 2024.

This report examines the use of public resources by public bodies in the delivery of the Brexit infrastructure programme and how the infrastructure delivered is being used.

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.