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This report assesses how the Department implemented the recommendations contained in the C&AG’s special report number 82, Financial Management and Reporting for Fishery Harbour Centres and reviews the Department’s governance arrangements for implementing the recommendations.

This examination focused on the financial management and reporting for fishery harbour centres.

The purpose of the value for money examination was to assess the adequacy of the management of inland fisheries.

An examination of the Boyle and Bonet schemes was carried out to establish the outturn on each of the schemes in terms of producing the specified outputs within time and budgetary targets, whether programmes of maintenance for the schemes have been developed and are being implemented, the adequacy of planning, specification and management of the schemes, the economic and efficient use of resources in carrying out the schemes and whether the effectiveness of the schemes has been adequately evaluated.