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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 Council Each year. This is the report for 2024.
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This report provides an update on the performance of the Ireland Apple escrow fund for 2024. The review also includes a review of the winding up of the fund and the process involved in transferring funds to the Exchequer.
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Accounts of the National Treasury Management Agency 2024Office of the Comptroller & Auditor GeneralEconomy
This report outlines the key functions of the National Treasury Management Agency and its performance in managing these functions during 2024. The report is prepared in accordance with section 12 of the NTMA Act 1990 (as amended).
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This examination reviews the process by which PRSI receipts are collected by Revenue, transferred to the Department of Social Protection and then allocated to the SIF and NTF.
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Economy
This report reviews the Market Cap Fund which was set up in response to the sharp rise in wholesale natural gas prices. The report also outlines the responsibilities of the collection agent, the competent authority while also providing a review of the fund.
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This chapter examines the trends in taxable rental income over the last six years and the systems and procedures Revenue has in place to facilitate the assessment and collection of tax on rental income.
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This chapter examines the controls in place in relation to the administration and collection of motor tax and the potential impact on motor tax collection arising from alleged bogus conversions of passenger vehicles to the less-heavily taxed category of commercial vehicles.
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This chapter reviews compliance with the funding framework in place for the delivery and operation of remote working hubs.
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This chapter examines the progress to end 2024 in the delivery of primary care centres, and the usage of a sample of operational primary care centres. It also examines the implementation of recommendations included the 2018 report of the Comptroller and Auditor General.
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Management of redundancy and insolvency payment scheme debtsOffice of the Comptroller & Auditor GeneralSociety
This chapter examines the trends arising from redundancy and insolvency payment schemes and assess the Department’s debt management, recovery and write-off processes for these schemes.
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Society
This chapter examines the processes the Department of Social Protection has put in place to address the risk of misclassification of employment status for individuals for PRSI purposes.
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This chapter examines the results of control surveys of social support payments by the Department of Social Protection, whether the level of irregular payment to claimants is material, and any other social welfare payment regularity issues arising in the year.
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This report analyses the Department's expenditure on its housing programme in 2024, with a particular focus on social and affordable housing. It includes an examination of six social and affordable new-build housing projects completed since 2020 under different funding schemes.
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This report reviews the bovine TB eradication programme. The report examines the how the Department evaluates the effectiveness of the programme, if the programme is operating as intended and is efficient in its use of resources.
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This report was compiled to explain the background to and reasons for the cancellation of 702,000 carbon credits. The unused credits cost approximately €2.4 million, which has been effectively written off. The Carbon Fund is now dormant.
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Progress towards achieving climate neutrality in IrelandOffice of the Comptroller & Auditor GeneralEnvironment
This report sets out the arrangements in place to track and report on the rate of progress towards achieving climate neutrality and reductions in greenhouse gas emissions. The report notes the exposure to substantial compliance costs if mandatory targets are not met by 2030.
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Education and Sport
This report examines whether the Department of Education and Youth has implemented an adequate system of control to manage and safeguard per capita grant payments to schools, and allow it to prevent and detect errors or irregularities in a timely manner.
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Management of international protection accommodation contractsOffice of the Comptroller & Auditor GeneralSociety
This report focuses on the the management of international protection accommodation contracts including whether sufficient due diligence checks are carried out on accommodation providers in advance of contracting.
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The report examines the development of the Department of Justice, Home Affairs and Migration's Criminal Justice Operational Hub between 2017 and 2024. It includes an examination of programme governance, programme costs and programme delivery.
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Accommodation costs for policing the UEFA Europa League finalOffice of the Comptroller & Auditor GeneralJustice
This report examines the costs incurred for accommodation by An Garda Síochána policing the UEFA Europa League final, which took place in the Aviva Stadium in Dublin in May 2024.
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Earlsfort Terrace, D02 PH42 Dublin 2 Ireland.
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