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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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EconomyThis report provides an update on the governance, reporting arrangements and performance of the Ireland Apple escrow fund for 2022. The review also includes an update on the ruling of the General Court of the European Union and the appeal of the Court’s judgement.
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Accounts of the National Treasury Management Agency 2022Office of the Comptroller & Auditor GeneralEconomyThis report outlines the key functions of the National Treasury Management Agency and its performance in managing these functions during 2022. The report is prepared in accordance with section 12 of the NTMA Act 1990 (as amended).
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This report reviews trends in corporation tax losses, related verification work undertaken by Revenue and the use of data on corporation tax losses for planning and forecasting purposes.
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This report reviews Revenue’s controls over access to the Tax Debt Warehousing Scheme, management of the debt warehoused and compliance work undertaken.
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The report reviews Revenue’s controls over its property database, the accuracy of valuations declared and the timely collection of the tax from liable persons.
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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 a virement in Vote 34 HLGH and information on funds routed through the EENF in Vote 29 ECC.
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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.
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This report summarises transactions in 2022 on the Exchequer Central Fund, highlighting key trends: key assets and liabilities and the national debt; and future commitments in relation to public private partnerships and other liabilities in place at the end of 2022.
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National Asset Management Agency: Progress on achievement of objectives as at end 2021Office of the Comptroller & Auditor GeneralEconomySection 226 of the National Asset Management Agency Act 2009 requires the Comptroller and Auditor General every three years to assess the extent to which NAMA has made progress toward achieving its overall objectives. This is the fourth progress report. It considers NAMA’s...
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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 2021.
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This report provides an update on the governance, reporting arrangements and performance of the Ireland Apple escrow fund for 2021. The review also includes an update on the ruling of the General Court of the European Union and the appeal of the Court’s judgement.
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EconomyThis report outlines the key functions of the National Treasury Management Agency and its performance in managing these functions during 2021. The report is prepared in accordance with section 12 of the NTMA Act 1990 (as amended).
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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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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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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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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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