Special Reports - Value for Money

Value for Money Reports record the results of examinations into (a) the economy and efficiency with which State bodies acquire, use and dispose of resources (b) the systems, procedures and practices employed by State bodies for evaluation the effectiveness of their operations
  • Special Report 100 - Public Sector Financial Reporting for 2016 Adobe PDF format document

    Published on 11 July 2018

    For the 2016 year of account, the Comptroller and Auditor General was responsible for the audit of the financial statements of 287 public bodies and funds with an aggregate turnover of €218 billion. The production of audited financial statements for those bodies and the timely presentation of those financial statements to the Oireachtas is a fundamental part of public accountability and effective oversight. This report reviews the timeliness of public sector financial reporting for periods ending in 2016 and identifies those bodies where delays have occurred. It also summarises the issues brought to attention in the Comptroller and Auditor General’s audit reports on financial statements for 2016.

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  • VFM Report 5: Management of Telephone Facilities in the Civil Service Adobe PDF format document

    Published on 01 February 1996

    This report presents the findings of an examination of expenditure by all Government departments on communication services. In particular, it looked at the extent to which potential economies — including optimum utilisation of the Government's own private network — were being realised. It also looked at how telephone costs were monitored in departments.

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  • Special Report 101 - Financial Management Maturity Model: A Good Practice Guide Adobe PDF format document

    Published on 11 July 2018

    Good financial management is essential for the effective running of an organisation. A review of the capacity, or maturity, of an organisation’s financial management is aided by the use of a framework or model against which to assess the practices of the organisation. This report presents a financial management maturity model developed by the Comptroller and Auditor General. The model is primarily for use by public sector bodies to self-assess their financial management practices. Supporting documentation below includes the model, an overview of the model and a summary of how the model can be used.

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    [Overview]

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  • VFM Report 4; Gas Interconnector Project Adobe PDF format document

    Published on 05 December 1995

    Bord Gáis Éireann (BGE) manages the national natural gas transmission and distribution system. Because the indigenous supply of natural gas was limited, BGE undertook a major project to construct an undersea pipeline to connect the Irish natural gas grid with the UK grid, and thus into the wider European grid. The report presents the results of an examination of the procedures employed in the planning and execution of the project.

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  • VFM Report 3: Garda Transport Adobe PDF format document

    Published on 22 November 1995

    Transport services for the Garda Síochána (Police) are administered by the Transport Division, based in Garda Headquarters. The Division provides and maintains a fleet of vehicles for policing operations, Ministerial transport and other transport services including assistance to the prison service. The report gives the results of an examination of the management and performance of the Garda vehicle fleet.

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  • Special Report 102 - National Asset Management Agency Second Progress Report Adobe PDF format document

    Published on 26 July 2018

    The Comptroller and Auditor General has carried out a review of the progress that the National Asset Management Agency (NAMA) has made towards achieving its overall objectives as at end 2016, as required under the NAMA Act 2009. The report reviews the finalisation of the loan acquisition process and the impact of the liquidation of IBRC on NAMA. It also reviews NAMA's financial performance as well as its progress towards meeting its debt redemption targets and obtaining the best achievable financial return. In addition, the report looks at the arrangements put in place by NAMA to manage debtors, the disposal of loans and underlying collateral, and NAMA’s achievements in relation to residential and commercial property development.

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  • VFM Report 2: Energy Management in the Health Service Adobe PDF format document

    Published on 25 April 1995

    This examination reviewed the management of energy in hospitals, welfare homes and other residential institutions. It looked at how economically fuels and energy supplies are procured and the efficiency of conversion of fuels into energy output. It also looked at the success of measures taken to minimise the price of fuels or to substitute cheaper inputs and to control energy consumption.

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  • VFM Report 1: The LEADER Programme Adobe PDF format document

    Published on 22 December 1994

    The objective of the EU funded LEADER Programme was to establish local development action groups that were responsible for drawing up and implementing agreed business plans for the development of local communities, in accordance with their own priorities and resources. The report presents the results of an examination that looked at the efficiency of the administration of the LEADER Programme and how the effectiveness of the Programme was evaluated.

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