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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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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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The Register of Public Sector Bodies in Ireland provides the basis for the preparation of Government Finance Statistics (GFS) and Excessive Deficit Procedure (EDP) reporting for Ireland. The Register lists all the organisations in the State which are classified as “general...
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The Register of Public Sector Bodies in Ireland provides the basis for the preparation of Government Finance Statistics (GFS) and Excessive Deficit Procedure (EDP) reporting for Ireland. The Register lists all the organisations in the State which are classified as “general...
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This dataset contains the data from the Council’s Annual Budget. The budget is comprised of Tables A to F and Appendix 1 and 2. Each table is represented by a separate data file. Table F is the Expenditure and Income for the Budget Year and Estimated Outturn for the...
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EconomyThe Government launched an initiative in April 2014 (Circular 10/14) to assist Small and Medium Sized Enterprises (SME) in Public Sector Procurement. One of these measures requires Public Buyers to publish all award details over €25,000 (ex VAT) on the eTenders website on...
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EconomyThe Government launched an initiative in April 2014 (Circular 10/14) to assist Small and Medium Sized Enterprises (SME) in Public Sector Procurement. One of these measures requires Public Buyers to publish all award details over €25,000 (ex VAT) on the eTenders website on...
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This dataset contains the data from the Council's Annual Budget. The budget is comprised of Tables A to F and Appendix 1 & 2. Each table is represented by a separate data file. Appendix 2 is the Summary of the Local Property Tax Allocation. It contains – Discretionary...
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This dataset contains the data from the Council’s Annual Budget. The budget is comprised of Tables A to F and Appendix 1 & 2. Each table is represented by a separate data file. Table B is the Expenditure and Income for the Budget Year and Estimated Outturn for the...
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This dataset contains the data from the Council’s Annual Budget. The budget is comprised of Tables A to F and Appendix 1 and 2. Each table is represented by a separate data file. Table D is the Analysis of Budget Income from Goods and Services. It contains – ‘Income’ for...
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