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Report on the Accounts of the Public Services 2019

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Report on the Accounts of the Public Services 2019 Ard-Reachtaire Cuntas agus Ciste Comptroller and Auditor General Report on the Accounts of the Public Services 2019 September 2020 2 Report on the Accounts of the Public Services 2019 © Government copyright Report of the Comptroller and Auditor General Accounts of the Public Services 2019 Article 33 (4) of the Constitution of Ireland requires me to report to Dáil Éireann at stated periods as determined by law. The Comptroller and Auditor General (Amendment) Act 1993 provides the main basis for such reporting. Statutory reporting provisions Section 3 (10) of the 1993 Act requires me each year to prepare a written report that includes • any matters I consider it appropriate to report arising from my audits of the appropriation accounts prepared by the Accounting Officers of government departments and offices in relation to the appropriations voted by Dáil Éireann for the previous financial year • any matters I consider it appropriate to report arising from my examinations of the internal accounting controls operated by government departments and offices (in the current or previous financial year) to ensure the regularity of their financial transactions, the correctness of their payments and receipts, the reliability and completeness of their accounting records and the safeguarding of the assets owned and controlled by them • the results of my examinations of the accounts of the revenues collected by the Revenue Commissioners – these examinations include assessment of whether the accounts are complete and accurate, and whether the Revenue Commissioners have established and applied systems, procedures and practices that are adequate to secure an effective check on the assessment, collection and proper allocation of the revenues. Other statutes require me to prepare and present reports to Dáil Éireann on certain specific matters together with my section 3 (10) report. Separately, section 11 of the 1993 Act provides for the preparation by me of certain special reports. 4 Report on the Accounts of the Public Services 2019 Presentation of this report This is my report under Section 3 (10) of the 1993 Act relating to the 2019 financial year. The report is set out in four parts, which deal with the following matters • the Central Fund of the Exchequer • voted expenditure in 2019 • examinations of Revenue systems • reports on other matters including statutory reports on the audits of the accounts of the National Treasury Management Agency, and of the Irish Fiscal Advisory Council. The report was prepared on the basis of audited information, where available, and other information, documentation and explanations obtained from the relevant government departments and offices. Drafts of relevant parts of the report were sent to the departments and offices concerned and their comments were requested. Where appropriate, those comments were incorporated into the final version of the report. The report is concerned with the accountability of departments and offices in respect of their administration of public funds. References to third parties should be read only in that context. I hereby present my report for the year ended 31 December 2019 to Dáil Éireann in accordance with Section 3 (11) of the 1993 Act. Presentation of appropriation accounts 2019 Section 3 (11) of the 1993 Act also requires me to present the appropriation accounts for the various Votes to Dáil Éireann together with the report prepared under section 3 (10). I have certified each appropriation account for the year ended 31 December 2019 and submit those accounts, together with my audit certificates, to Dáil Éireann. Seamus McCarthy Comptroller and Auditor General 30 September 2020 Contents Central government 1 Exchequer financial outturn for 2019 11 2 Central government funding of local authorities 27 Voted expenditure 3 Vote accounting and budget management 45 4 Control over welfare payments 59 5 Implementation of financial management shared services 81 6 Delay in payment of counsel fees by the Chief State Solicitor’s 103 Office 7 Catering and ancillary services in prisons 109 8 Management of the schools estate 131 9 Remediation of landfill sites 145 10 Financial management and reporting for fishery harbour centres 163 11 Measuring performance for Exchequer spending on social housing 177 12 Progress under the Land Aggregation Scheme 199 13 The Pyrite Remediation Scheme 221 Revenue 14 Management of tax appeals 237 Other matters 15 Accounts of the National Treasury Management Agency 263 16 Post Office Savings Bank Fund 281 17 Ireland Apple escrow fund 287 18 Irish Fiscal Advisory Council 293 6 Report on the Accounts of the Public Services 2019 Report on the Accounts of the Public Services 2019 8 Report on the Accounts of the Public Services 2019 Central Government 10 Report on the Accounts of the Public Services 2019 1 Exchequer financial outturn for 2019 1.1 All revenues of the State are paid into the Central Fund of the Exchequer unless otherwise determined by law.1 Central Fund receipts principally include tax revenues and the proceeds of borrowing undertaken on behalf of the State by the National Treasury Management Agency (NTMA). Issues from the Central Fund are used mainly to fund expenditure on State services and to service and pay back State debt. 1.2 The annual Finance Accounts present the receipts into and issues from the Central Fund together with details relating to NTMA borrowing and information about certain liabilities and assets of the State.2 This report summarises the transactions on the Central Fund and highlights some key trends. Because the Finance Accounts do not include a balance sheet, this report also provides a summary of . key assets and liabilities, including the national debt . payments due in the future in relation to public private partnership (PPP) 1 State revenue not paid arrangements, the value of which is not included in general government debt. directly into the Central Fund includes, for example, Pay Related Fiscal transparency Social Insurance receipts, which are paid into the Social Insurance Fund. 1.3 Transparency can be achieved through the publication of comprehensive, timely, reliable and comparable information about the State’s fiscal performance and financial 2 The Finance Accounts position. While a significant amount of data is made available in a number of do not purport to be a publications produced at various intervals throughout the year, fiscal transparency comprehensive financial statement for the State, or would be improved if all relevant information was brought together into a single annual of its assets and liabilities. financial report. It is estimated that the Finance Accounts 1.4 Annual and quarterly government finance statistics are prepared by the Central represent around 75% of total government revenue Statistics Office. These publications include a statement of revenue and expenditure and expenditure. and a statement of government net worth. An outline of the compilation of these statistics is set out in Annex 1A. 3 The 2019 report on public debt is available at www.gov.ie/en/publication/ 1.5 The Department of Finance publishes fiscal monitor and fiscal data statements on a d45694-annual-report-on- monthly basis providing information on Exchequer and general government income and public-debt-in-ireland-2019 expenditure. The Department also produces an annual report analysing Ireland’s public 3 4 4 The December 2019 debt and an annual update on the government’s contingent liabilities (including PPPs). update is available at Separately, the Department of Public Expenditure and Reform publishes summary www.gov.ie/en/publication/ information on PPP expenditure and commitments on an annual basis. f7301b-fiscal-data- contingent-liabilities- update-december-2019 1.6 Annex 1B provides an overview of the key fiscal publications issued each year. 12 Report on the Accounts of the Public Services 2019 Fiscal trends 1.7 In 2019, there was an Exchequer surplus of €647 million. This compared to a surplus of €99 million in 2018 (see Figure 1.1). The net surplus or deficit position of the Central Fund (i.e. the surplus or deficit of Central Fund receipts over issues, excluding borrowing) is referred to as the Exchequer balance. 1.8 The general government balance is a broader measure than the Exchequer balance. It measures the fiscal performance of the general government sector, and is the standard benchmark used for comparative purposes across the European Union.1 In most years, the general government balance closely tracks the Exchequer balance (see Figure 1.1). Aside from the broader definition of the general government sector, the differences between the measures relate mainly to variations in accounting treatments. In 2019, Ireland’s general government balance was in surplus (€1.42 billion) for a second consecutive year (surplus of €445 million in 2018).2 Figure 1.1 Central Fund receipts and issues, and Exchequer and general government balances, 2009 to 2019 €bn 70 Central Fund issues 60 50 Central Fund receipts 40 1. €55,557 30 2009 2011 2013 2015 2017 2019 €bn 10 Surplus Exchequer 0 balance 1 For example, the general Deficit General government government balance is used for -10 balance fiscal monitoring under the European Union Stability and Growth Pact. The Pact is the set of rules under which member -20 states of the European Union are expected to manage their public finances. -30 2 The general government 2009 2011 2013 2015 2017 2019 surplus for 2018 was initially reported at €46 million. The Source: Finance Accounts 2009 to 2019 (Exchequer balance). Central Statistics Office: Government Income revised general government and Expenditure, July 2020 (general government balance). surplus for 2018, as published by Note: a Central Fund receipts and issues shown include the service of national debt but exclude the Central Statistics Office in borrowing undertaken by the NTMA on behalf of the State and the repayment of national debt. July 2020, is €445 million. See Annex 1C, Figure 1C.1 for analysis of Central Fund receipts and issues for 2015 to 2019.
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