Cuardaigh

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This report summarises the transactions on the Central Fund and highlights some key trends. Because the Finance Accounts do not inlcude a balance sheet, the summary position in relation to key assets and liabilities, including the national debt, is also set out.

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This chapter reviews the implementation of annual appropriations. It compares the legal mechanism to fund public services with other jurisdictions and considers the risks to the continuity of funding of public services arising from the short notice dissolution of Dáil Éireann.

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This chapter aggregates and summarises the results of the 42 appropriation accounts for 2017 and highlights key variances relative to estimates. The chapter also shows the limited guidance provided by the current financial reporting framework for the accounting of capital assets.

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The report identifies key findings of the actuarial review of the Social Insurance Fund as at 31 December 2015. The review’s projections show in the absence of further action to tackle the shortfall, Exchequer subvention will be required to meet ongoing expenditure requirements.

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This chapter shows the trend in costs of compensation and treatment for individuals infected by the administration of contaminated blood and blood products between the 1960s and 1990s. It provides an overview of the strategies adopted and the progress of the treatment programme.

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Following on from a 2009 C&AG report, Revenue's progress in tackling tobacco smuggling is examined, including the method used by Revenue to estimate the level of illciit tobacco in the Irish market.

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The Fiscal Responsibility Act 2012 requires the Comptroller and Auditor General to report to Dáil Éireann with respect to the correctness of the sums brought to account by the Fiscal Council each year. The report also provides information on the responsibilities, activities and funding of the Irish Fiscal Advisory Council.

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The Comptroller and Auditor General publishes his Report to Dáil Éireann on the results of his examination of the 2017 Accounts of Government Departments and Offices. The Report identifies issues, which in his opinion, merit consideration by the Committee of Public Accounts in the interests of transparency and accountability.

The Comptroller and Auditor General has published his Report to Dáil Éireann on the results of his examination of the 2017 Accounts of Government Departments and Offices. The Report identifies issues, which in his opinion, merit consideration by the Committee of Public Accounts in the interests of transparency and accountability.