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This report summarises transactions in 2019 on the Exchequer Central Fund, highlighting key trends; the key assets and liabilities of the State and the national debt; and future commitments in relation to public private partnership arrangements in place at the end of 2019.

This is an annual report aggregating and summarising the results of the 42 appropriation accounts for 2019, and highlighting key variances relative to the Estimates.

This report compiles information on financial transactions between Ireland and the EU in 2017, with the aim of providing an overview of Ireland’s contribution to the EU budget, the funding it receives, and financial corrections and other matters impacting on the flow of funds.

The NTMA Act 1990 requires the Comptroller and Auditor General to report to Dáil Éireann with respect to the correctness of the sums brought to account by State bodies each year. The Comptroller and Auditor General is satisfied that the accounts give a true and fair view of the assets, liabilities and financial position of the Council at end 2018 and of its income and expenditure for the year.

This report outlines the oversight and management of the Ireland Apple Escrow fund, the investment strategy and the performance of the fund. At 31 December 2018, the financial assets held in the escrow fund amounted to €14.271 billion.

The NTMA Act 1990 requires the C&AG to report to Dáil Éireann with respect to the correctness of the sums brought to account by the NTMA each year. This is the report for 2018. The report also provides information on the structure, functions, costs and operations of the NTMA.

This report outlines the overall administration of film relief, reviews the Department of Culture, Heritage and the Gaeltacht’s approval mechanisms, examines the administration of this relief by Revenue and reviews the business case underpinning film relief. Tax relief for investment in films (film relief) was first introduced in Ireland in the 1980s. 337 projects were granted relief totalling €273 million in the period 2015 to 2018, reducing corporation tax receipts by an equivalent amount.

Revenue’s self-assessment compliance regime includes audit interventions (such as audits and investigations) and non-audit interventions (such as assurance checks, aspect queries and profile interviews). The report reviews controls over compliance interventions and the agreement and collection of tax settlements.

Between 2008 and 31 December 2018, the net cost of banking stabilisation measures taken by the State was estimated to be €41.7 billion. This figure takes account of the State’s residual investments in banks and NAMA’s retained earnings, among other elements. The cost of servicing the long-term associated debt is estimated at between €1.1 billion and €1.3 billion per annum. The State is not expected to recover further significant funds from its investment in IBRC, or generate a surplus on its investment in AIB.

This report summarises the transactions on the Central Fund and highlights some key trends. Because the Finance Accounts do not inlcude a balance sheet, the summary position in relation to key assets and liabilities, including the national debt, is also set out.