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This report reviews the circumstances that gave rise to control failures identified by the NSSO in respect of tax liabilities on high value pensions, ministerial pension contributions, ASC and salary gifting, and retirement benefits paid to work-sharing civil servants.

This chapter examines the findings from an actuarial review of the Social Insurance Fund, including the projections for revenue and expenditure to 2076 and the assumptions used in that review.

The chapter reviews progress by the Department of Public Expenditure and Reform in identifying State bodies that are required to make employer pension contributions to the Exchequer in respect of Single Scheme employees as provided for in Circular 28/2016.

This report is based on an examination of the management of severance payments in public sector bodies carried out by the C&AG.

The Comptroller and Auditor General has carried out a review of certain matters pertaining to internal control in County Cork Vocational Educational Committee.

This chapter details the introduction of the accrual element of payroll pertaining to appropriation accounts.

This examination focused on matters arising out of audits in the education sector.

This chapter reviews the change in value to the National Pensions Reserve Fund (NPRF), it also looks at the payments for transition manager services provided by one of the managers appointed by the NTMA to liquidate NPRF assets during a portfolio restructuring during 2011.

This report is based on an examination of Resource Management and Performance in the seven Irish universities.

This examination looked at the administrative, funding and accounting arrangements for pensions of public servants.