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This chapter examines the level of overpayments and underpayments to claimants by the Department of Employment Affairs and Social Protection, how those levels are measured and the response of the Department.

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.

This chapter examines information on the developments in relation to Public Private Partnerships. Information was provided by the relevant departments/agencies including details of PPP contracts entered into since 2012, a summary of projects currently in development and details of periodic evaluations and post project reviews undertaken.

This chapter examines the report issued by the review team from the International Monetary Fund to evaluate Ireland's fiscal management and reporting.

This chapter details vote accounting and budget management for Government departments and offices.

This chapter examines the management of the salary overpayments by the payroll shared service centre and the processes in place to manage these overpayments