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The Comptroller and Auditor General presents the Appropriation Accounts together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the receipts and expenditure related to each Vote.

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The Comptroller and Auditor General presents the Appropriation Accounts together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the receipts and expenditure related to each Vote.

8. Performance of certain residential retrofit schemes summary image

PDF Document
This report reviews the performance and examines how the effectiveness of two home retrofit schemes is assessed against targets. These schemes are funded by the Department of Environment, Climate and Communications and administered by the Sustainable Energy Authority of Ireland.

9. Assessing cyber security in the public sector summary image

PDF Document
This report provides an overview of the cyber security self-assessment form developed & published by the National Cyber Security Centre of the Dept. of Environment, Climate & Communications. The report sets out user experience from the application of the self-assessment form.

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The Comptroller and Auditor General presents the Appropriation Accounts together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the receipts and expenditure related to each Vote.

9. Implementation of the National Broadband Plan summary image

PDF Document
The report provides an overview of the Department of Environment, Climate and Communications contract oversight arrangements for the delivery of the National Broadband Plan, the progress on delivery of the plan and the overall costs to date to the State.

15. Collection of VAT on e-commerce summary image

PDF Document
The Mini One Stop Shop (MOSS) was introduced in 2015 for the payment of VAT on telecommunications, broadcasting and electronic services. It was a voluntary scheme which traders could register for to avoid the requirement to register for VAT in each relevant member state. In 2021, Revenue collected €3 billion on behalf of other member states via the VAT MOSS scheme. Up to 2019, member states were permitted to retain a portion of the tax collected under the union scheme on behalf of other member states. Revenue retained just over €812 million in this regard.

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The Comptroller and Auditor General presents the Appropriation Accounts together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the receipts and expenditure related to each Vote.

icon-report


The Comptroller and Auditor General presents the Appropriation Accounts together with his certificates to Dáil Éireann. The certificates give his opinion on whether the accounts properly present the receipts and expenditure related to each Vote.