Cuardaigh

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This report sets out to establish the extent to which the loss relief provisions of tax legislation had been used by companies in recent years, whether Revenue had identified the level of losses being carried forward and the likely effect of this on future tax collection and whether there were significant differences between economic sectors in the occurrence of losses and in the extent to which losses are being carried forward. It focused specifically on Corporation Tax.

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This chapter examines the arrangements to lease social housing units from private owners. It does not examine the use, by local authorities, of unsold affordable homes for social housing or the procurement of units by approved housing bodies using private finance remunerated on the basis of lease payments, both of which the Department also classifies as part of its wider Social Housing Leasing Initiative.

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This report sets out to ascertain whether the risk methodology used by the Department is effective in profiling the farming population in a way that ensures the efficiency of inspection by focussing on the most risky cases; whether the structure and organisation of the inspection programme is sufficient to put a check on the full range of criteria taking account of timing of the underlying conditions and whether the operation of the Department’s Integrated Controls Division is cost effective in the light of the pattern of inspection activity and how the Department addressed the issues that led to an EU penalty of €715,000 being imposed.

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This report shows the results of a review of the commissioning of the facilities and the first year of operation of the project (August 2008 – July 2009). In addition, it examined the comparative financial performance over the previous year and the challenges in maximising toll revenue and how operations are monitored.

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The evidence in relation to the incidence of excess payment of social welfare was examined with a view to establishing the overall scale of the problem, and the implications for the regularity of expenditure reported in the accounts of the Vote for Social and Family Affairs and of the Social Insurance Fund. The examination also reviewed the adequacy of the measures used by the Department in relation to its performance in managing the risks of excess payment, and the effectiveness of its control activity.

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This report examines the Department’s debt management and criminal prosecution processes to establish its effectiveness in identifying, recording and recovering welfare payment debts, and in prosecuting fraud cases.

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This report shows the results of reviews to ascertain, the current status of the pilot outpatient initiative, how the patient referral process is operating, how contracts with private hospitals are managed, the results of waiting lists validation and the average waiting time of patients whose treatments were funded from the National Treatment Purchase Fund.

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This report shows the result of an examination that sought to establish the progress that has been achieved in creating a complete and accurate national property database and how HSE assets are utilised and protected.

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This report shows the result of audit enquiries into whether an ICT strategy had been developed and was subject to regular review and update, the extent to which ICT governance arrangements and project management processes specified by the Department of Finance were in place in the HSE and the progress made in the implementation of major systems.

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This report reviews the collection performance during 2009 to seek to establish whether there had been any improvement in the collection of debts from private insurers. Information was sought from the Accounting Officer in regard to the action taken or proposed to improve timeliness of collection.