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This chapter examines the provision of services without charge (allied services) by one vote to another, including superannuation and capital service payments.

This chapter reviews elements of the accounting framework in place for capital assets in government departments and considers the accounting policies in use in individual departments. It also sets out certain issues identified in relation to capital assets during audits of the appropriation account.

This is a standard report which aggregates and summarises the results of the 42 appropriation accounts for 2018, and highlights key variances relative to estimates.

This chapter examines how the Department of Employment Affairs and Social Protection measures claim processing performance across a range of schemes and current performance using those measures.

This chapter examines how the Department of Employment Affairs and Social Protection development paper-based and online application forms, the current level of online applications and the compliance of paper-based forms with NALA/DPER guidance.

This report reviews the timeliness of public sector financial reporting 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.

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.

OPW leased an office premises to accommodate the Department of Health and the Department of Children and Youth Affairs. This Chapter reviews the terms of the lease agreed and examines the circumstances that gave rise to the premises remaining unoccupied for an extended period.

This chapter aggregates and summarises the results of the 42 appropriation accounts for 2017 and highlights key variances relative to estimates. The chapter also shows the limited guidance provided by the current financial reporting framework for the accounting of capital assets.

This chapter reviews the implementation of annual appropriations. It compares the legal mechanism to fund public services with other jurisdictions and considers the risks to the continuity of funding of public services arising from the short notice dissolution of Dáil Éireann.