Accounting for allied services
| Audit Id | 1603185621039 |
|---|---|
| Title | Accounting for allied services |
| Titre dans la langue originale |
Accounting for allied services English |
| Année | 2019 |
| Sujet |
Government Operations (Budget and Spending) |
| Type |
Performance |
| Type de performance |
Performed by single SAI |
| Description | Some Irish government departments and offices provide services without charge to others on the basis that, as specialists, the provider is able to perform the services more efficiently. These are generally referred to as allied services. The 2018 appropriation accounts disclose allied services to the value of €813 million. Civil service pension and lump sum payments account for 70% of the total disclosed. This report reviews the approaches adopted to allocate the cost of allied services between votes and the reporting of these costs in the respective appropriation accounts. Variations in reporting are identified, and the report makes recommendations for improvement in this regard. |
| Auteur |
Ireland |
| Matériels |
Audit report English |
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