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This chapter provides an overview of the State Claims Agency’s (SCA) management of the Clinical Indemnity Scheme and focuses on incident reporting, claims and the key cost drivers. It also provides an overview of how the SCA ensures that lessons learned from past cases are...
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EconomyThis report reviews the movement in the share of lottery sales proceeds transferred to the Exchequer; whether the proceeds are being transferred to the Central Fund in a timely manner and how unclaimed prize money is used.
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This report examines the administration and collection of motor tax, and the extent to which the Department has implemented the recommendations contained in a previous report — Comptroller and Auditor General Special Report 97 Administration and Collection of Motor Tax,...
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EconomyUnallocated tax deposits (UTD), recorded in the revenue account as a year-end liability, include receipts which cannot at the year-end be allocated to either a taxhead or taxpayer record. The audit of the 2021 revenue account found that the taxhead receipts for 2021 were...
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Revenue's suspension of periodic reviews of tax clearance certificatesOffice of the Comptroller & Auditor GeneralEconomyThis chapter reviews Revenue's decision in March 2020 to suspend the six monthly periodic reviews of the tax clearance status of businesses.
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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...
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This report examines the impact on the Social Insurance Fund (SIF) of the misclassification of workers, by reviewing the guidance in place to determine employment status, the extent of self-employment in the economy and compliance activity undertaken by the Department of...
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This report reviews the progress made by Tusla and the Department of Children, Equality, Disability, Integration and Youth in implementing the recommendations made in Chapter 11 of the Report on the Accounts of the Public Services 2015 - Guardian ad litem Service.
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This report reviews the impact of the cyber attack in May 2021 on the Health Service Executive (HSE) and other health bodies. It examines the HSE's cyber attack preparedness, the financial impact of the attack and the status of implementation of PWC's post incident review...
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The recovery of benefit and assistance payments following compensation awardsOffice of the Comptroller & Auditor GeneralSocietyUnder a 2014 statutory instrument, the Department is entitled to recover the certain benefit and assistance payments provided to an individual who subsequently receives a compensation award for those injuries. This report examines the operation of the scheme and the extent of...
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EnvironmentThese are iframe widgets that can be inserted into a web page. You can get a weather forecast for hills/mountains in each Provance from individual widgets. Air temperature forecasts are corrected for elevation for the first 48 hours only. After 48 hours reduce the temperature...
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This chapter examines the results of control surveys of social support payments by the Department of Social Protection and the impact of Covid-19 on the scheme controls.
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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.
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Contract Payments in respect of Convention Centre DublinOffice of the Comptroller & Auditor GeneralGovernmentThis chapter examines how the OPW responded to the Dublin Convention Centre's under performance, in attracting the requisite number of international conference delegates provided for in the PPP agreement, due to the impact of pandemic related restrictions, and whether the...
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This chapter assesses the outturn and the performance management of the Housing Agency's Revolving Acquisitions Fund.
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The chapter provides an overview of funds flowing from central government to local authorities, and the purpose for which those funds have been provided including funding in relation to Covid-19 supports.
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The report provides an overview of the cost of direct responses to Covid-19 or its impacts by the relevant government departments. The figures include costs incurred on support schemes or direct spending on Covid-19 responses in the year to end February 2021.
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This chapter examines cases identified during the audit of appropriation accounts for 2021 where substantial reallocation between subheads of voted funding occurred. In this regard the procedures set out in Public Financial Procedures did not appear to have been complied with.
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This report outlines the annual funding process, analyses budget and outturn amounts and summarises expenditure for all votes along with highlighting some key trends. It includes detail of an exceptional charge incurred by the Department of Public Expenditure and Reform in 2021.
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This chapter provides details in relation to an estimate, as at end-2021, of the financial cost of the banking stabilisation measures taken by the State following the financial crisis in 2008.
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