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GovernmentThe chapter provides an overview of funds flowing from central government to local authorities, and the purpose for which those funds have been provided. It also analyses the allocation of local property tax funding to the local authorities.
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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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GovernmentThe chapter gives an overview of the application of Circular 13/2014 to public bodies that provide funding to local authorities. The chapter also examines the disclosure requirements of local authorities in relation to the central government funding they receive.
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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 2021EconomySection 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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This chapter provides an overview of the State Claims Agency’s (SCA) management of the Clinical Indemnity Scheme and focuses on incident reporting, claims and the key cost drivers. It also provides an overview of how the SCA ensures that lessons learned from past cases are...
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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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This report examines the administration and collection of motor tax, and the extent to which the Department has implemented the recommendations contained in a previous report — Comptroller and Auditor General Special Report 97 Administration and Collection of Motor Tax,...
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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.