Special Reports - General Matters

Special Reports record the results of indepth examinations of specific issues or general matters arising from audits, inspections or examinations carried out by the Comptroller and Auditor General.
  • Special Report 10: General Matter arising on Audits - Non-Commercial State Sponsored Bodies, Health Sector Bodies, Vocational Education Committees Adobe PDF format document

    Published on 09 May 2008

    This report deals with a number of issues that arose in recent audits conducted by the Comptroller and Auditor General. The issues centre largely on failures relating to the procurement process, governance and financial management. In the case of FÁS, Abbey Theatre Amharclann na Mainistreach and the National Library of Ireland the theme is that of General Procurement while Information Technology Procurement issues are dealt with in the case of the Irish Blood Transfusion Service, Science Foundation Ireland and Beaumont Hospital. Governance and Financial Management concerns are dealt with in the case of the Marine Institute and Vocational Education Committees.

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  • Special Report 9: Bord na gCon Adobe PDF format document

    Published on 11 June 2008

    Bord na gCon is a commercial semi-state body which was established under the Greyhound Industry Act 1958, with the objective of improving and developing the greyhound industry. It licenses greyhound racing tracks and regulates the conduct of racing at those tracks. This report examines the management of capital projects, the procurement of security services and perquisites enjoyed by certain staff at Shelbourne Park. It also reviews, inter alia, the leasing of an annexe to the Head Office building in Limerick and the awarding of contracts for professional advisors, catering, tote services and television production

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  • Special Report 8: National Educational Welfare Board – Lapses in Internal Control Adobe PDF format document

    Published on 14 November 2007

    The National Educational Welfare Board was established in 2002. It has a statutory function to ensure that every child either attends a school or otherwise receives an education. In June 2003, the Board took over responsibility for its payments processing from the Department of Education and Science. The operation of internal controls in the National Educational Welfare Board during the period 2003-2005 was reviewed following the discovery by the Board of control failures in respect of information technology procurement.

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  • Special Report 7: Health Sector Audits Adobe PDF format document

    Published on 29 October 2004

    The financial audit of bodies in the health sector identified a number of areas requiring further examination. These included the systems in place to ensure adequate control over capital expenditure, property management, numbers employed and governance issues within health agencies.

  • Special Report 6: Primary Routes Improvement Programme Adobe PDF format document

    Published on 29 June 2004

    The National Development Plan, launched in November 1999, proposed investment of €5.6 billion on national road improvements during the period 2000 - 2006. By 2002, the estimated cost of the planned works had had risen to almost €16 billion. The report set out to examine the causes of the escalation in the cost of the planned works and review the estimation process which underpinned the costing of the programme. In addition, the report examines the arrangements in place for the procurement of national road improvement projects and reviews key aspects of the overall management of the roads improvement programme.

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  • Special Report No. 5: Garda Interview Recording Systems Adobe PDF format document

    Published on 19 February 2003

    Facilities to record evidence taken by police were installed in 220 interview rooms in police stations across the country. The equipment which was purchased in 2001 consists of audio visual recording equipment using VHS. This report examines whether the process for the identification and acquisition of the equipment represented good public procurement practice and whether the acquisition of the equipment complied with public procurement law. By convention, the tendering parties' views were not sought in the compilation of this report since it deals only with the discharge of accountability by the State Body involved in regard to the regularity, propriety and financial effects of its procurement function. Therefore, the views of the State Body which assessed the tender proposals are recorded only as evidence of its assessment and are not represented as evidence of the correctness of that assessment.

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  • Special Report No. 4: Financial Control in the Irish Blood Transfusion Service Board Adobe PDF format document

    Published on 19 February 2003

    The financial audit of the Irish Blood Transfusion Service accounts noted certain shortcomings in certain aspects of financial management in the Board. This report examines deficiencies that arose in the areas of budgeting and costing, cash management and the management of a project to put a computerised system in place to control blood banking activities.

  • Special Report No. 3: Nursing Home Subventions Adobe PDF format document

    Published on 30 January 2002

    Persons accommodated in Nursing Homes may be entitled to financial assistance towards their maintenance. The subvention is subject to their level of dependency and a means test. This report set out to examine whether funds provided by the Department of Health and Children to health boards for purposes of the subvention had been applied for that specific purpose, and if not how the funds had been applied and the amount of arrears of subvention owing to eligible persons.

  • Special Report No. 2: Internal Audit in Health Boards Adobe PDF format document

    Published on 30 November 2000

    In 1999 each of the eight health boards had an internal audit function. The report set out to examine the status of internal audit in the boards looking at each internal audit unit's role and objectives, its authority, independence and access rights, how its work was planned and approved, its approach to audit assignments, the coverage it achieves, the standards followed, how it was resourced and the arrangement for reporting and implementing its findings.

  • Special Report No. 1: Prompt Payment of Accounts Adobe PDF format document

    Published on 03 October 2000

    Over 400 public bodies were covered by the terms of the Prompt Payment of Accounts Act 1997 which set requirements to pay suppliers on time and in the event of late payment to pay interest to them. It also provided for the reporting of payment practices and the audit of compliance. This Special Report examines the extent to which suppliers complied with the Act in its first year of operation, the implementation issues for purchasers, whether reporting of payment practices was satisfactory and what issues arose in the audit of compliance.

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  • Special Report: Investigation into Administration of Deposit Interest Retention Tax & Related Matters during period 1 January 86 to 1 December 98

    Published on 19 July 1999

    Following the passing of special legislation in 1998, the Comptroller and Auditor General instigated an investigation into the operation of Deposit Interest Retention Tax ( DIRT) against a background of allegations of tax evasion by means of bogus non-resident accounts against Allied Irish Banks plc (AIB). The report records the results of the investigation which found widespread use of bogus non-resident accounts as a means of evading tax across the entire banking sector in Ireland. The report also records the circumstances in which the Revenue Commissioners, the Central Bank and the Department of Finance failed to address the issue over the years.

  • Report on the audit of the 1994 Accounts of - Non-Commercial State Sponsored Bodies - Health Sector Bodies - Vocational Education Committees Adobe PDF format document

    Published on 11 January 2016

  • Report on General Matters arising out of Audit of 1995 Accounts in the Health Sector Adobe PDF format document

    Published on 11 January 2016

  • General Report - Non-commercial State-sponsored Bodies - Matters arising out of Audit of 1995 Accounts Adobe PDF format document

    Published on 11 January 2016

  • General Report - Education Sector - Matters arising out of Audit of 1995 Accounts Adobe PDF format document

    Published on 11 January 2016

  • Special Report: Sale of State Lands at Glen Ding Adobe PDF format document

    Published on 08 January 1999

    In 1991 the then Department of Energy sold land at Glen Ding that was suplus to requirements. Following a request by the Committee of Public accounts, The Comptroller and Auditor General inquired into the matter. The examination report sought to establish from documentary evidence the facts and the chronological order of events leading to the sale and to form an opinion as to whether proper procedures were followed and whether the disposal had been effected upon the most favourable terms reasonably obtainable.