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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 Chapter is the report for 2022.
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Education and SportThis report summarises the factors giving rise to the accumulated National Training Fund surplus, and the progress made in the implementation of recommendations to reform the National Training Fund
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Health Service Executive funding and financial reportingHealthHealth Service Executive funding is routed through the Department of Health. In 2022 there was a difference in the voted expenditure and determined amount. An update is provided on the Parliamentary Budget Office paper on the alignment of funding between the Vote and the HSE.
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This chapter examines the findings from an actuarial review of the Social Insurance Fund, including the projections for revenue and expenditure to 2076 and the assumptions used in that review.
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The chapter examines the trends in the value of overpayment debt raised by the Department of Social Protection, the processes to detect overpayments, staff compliance with internal guidance, and managing the debt of deceased claimants.
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This chapter examines the processes of the Dept. of Social Protection for the recovery of welfare overpayment debt, of which almost €500 million was outstanding in December 2022. It also examines the trends in the value of overpayments recovered or written off in recent years.
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SocietyThe report examines ex-gratia payments totalling €1.425 million paid by the Department of Social Protection to 56 social welfare branch managers in 2022.
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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 the impact of Covid-19 on the scheme controls.
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Financial management shared services: implementation progressGovernmentThis report reviews the progress made by the NSSO in the rollout of the FMSS system and the implementation of financial reporting and accounting reforms by the Department of Public Expenditure, National Development Plan Delivery and Reform.
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This report details Ireland's contributions and receipts to/from the EU budget, together with outlining how Ireland's transactions with the EU are accounted for. The report makes as number of recommendations in relation to transparency of EU transactions.