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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 certificatesEconomyThis 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 awardsSocietyUnder 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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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 DublinGovernmentThis 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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This report summarises transactions in 2021 on the Exchequer Central Fund, highlighting key trends; key assets and liabilities of the State and the national debt; and future commitments in relation to public private partnerships and other liabilities in place at the end of 2021.
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Emergency procurement of ventilators by the Health Service ExecutiveHealthThis report presents the findings of an examination of the emergency procurement of ventilators by the Health Service Executive in the context of the Covid-19 pandemic in 2020. The report recommends that the Department of Public Expenditure NDP Delivery and Reform/Office of...
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Unauthorised release of funds from the Central Fund of the ExchequerGovernmentThis report details an occurrence whereby there was a failure in this respect on 28 October 2022 when the Central Bank issued to the Minister €738 million more than the amount of credit that was available to him at the time.
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The National Public Transport Gazetteer (NPTG) for Ireland is a dataset containing geographical information for all cities, towns and other localities on the island of Ireland. It provides a standard reference for Ireland's National Public Access Nodes (NaPTAN) dataset. When...