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The report reviews Revenue’s controls over its property database, the accuracy of valuations declared and the timely collection of the tax from liable persons.

This chapter provides an overview of the State Claims Agency’s (SCA) management of the Clinical Indemnity Scheme and focuses on incident reporting, claims and the key cost drivers. It also provides an overview of how the SCA ensures that lessons learned from past cases are used to inform future outcomes and projections and the system of accountability for claims incurred.

This report reviews the movement in the share of lottery sales proceeds transferred to the Exchequer; whether the proceeds are being transferred to the Central Fund in a timely manner and how unclaimed prize money is used.

This chapter reviews Revenue's decision in March 2020 to suspend the six monthly periodic reviews of the tax clearance status of businesses.

The Mini One Stop Shop (MOSS) was introduced in 2015 for the payment of VAT on telecommunications, broadcasting and electronic services. It was a voluntary scheme which traders could register for to avoid the requirement to register for VAT in each relevant member state. In 2021, Revenue collected €3 billion on behalf of other member states via the VAT MOSS scheme. Up to 2019, member states were permitted to retain a portion of the tax collected under the union scheme on behalf of other member states. Revenue retained just over €812 million in this regard.

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.

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.

This report examines issues relating to a grant scheme for the remediation of landfill sites including whether required risk assessments have taken place; the level of costs to date and projected future costs; and whether landfill operators are contributing appropriately.

This report presents an overview of financial transactions related to Ireland’s GHG emissions, the European emissions trading system, climate action targets and carbon taxes. The report also presents projections of Ireland’s expected future progress towards achieving targets in relation to emissions, renewable energy and energy efficiency.

A review of how the Department of Employment Affairs and Social Protection (the Department) gains assurance that individuals are correctly classified for PRSI was conducted, including a review of PRSI determinations and compliance work.