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Sector Type: Economy and Finance Topic Type: Public Financial Procedures Year Published: All Years
2. Reporting Ireland's EU transactions
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.
5. Vote accounting and budget management
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.
3. Vote accounting and budget management
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.
Report 115 Unauthorised release of funds from the Central Fund of the Exchequer
The Exchequer control process is designed to ensure that funds issued by the Central Bank from the Central Fund are in accordance with the law. This report, prepared in accordance with the provisions of Section 2 of the Comptroller and Auditor General (Amendment) Act 1993, details an occurrence whereby there was a failure in this respect on 28 October 2022 when the Central Bank issued to the Minister €738 million more than the amount of credit that was available to him at the time.
4. Re allocation of voted funding
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.
Chapter 4, Vote accounting and budget management
This report provides an outline of the annual funding process and summarises Vote expenditure for all Votes and highlights some key trends. The report provides an analysis of estimated provision and outturn on an individual basis and overall.
2018 Annual Report, Chapter 5 Accounting for allied services
This chapter examines the provision of services without charge (allied services) by one vote to another, including superannuation and capital service payments.
Special Report 95 Financial Reporting in the Public Sector
This report reviews the timeliness of public sector financial reporting, including the timeliness of presentation of audited financial statements to the Oireachtas. It identifies those bodies where delays in reporting have occurred, and the causes of those delays. The report deals primarily with financial statements for periods ending in 2014.
Special Report 94 National Asset Management Agency Sale of Project Eagle
The Comptroller and Auditor General has carried out an examination of the National Asset Management Agency's sale of Project Eagle.
2011 Annual Report, Chapter 3: Banking and Insurance Measures
This chapter provides an update of the cost to the State of the banking stabilisation and insurance resolution measures taken. It sets out the revised arrangements for managing the states investment in the banks and it outlines the credit availability measures taken to date.