Government Accounting Circulars

Circulars

Circular 10/2023 Minute of the Minister for Public Expenditure, NDP Delivery and Reform in response to the Committee of Public Accounts Report on the Examination of the 2019 and 2020 Financial Statements for Horse Racing Ireland, and related financial matters

DPER Circular 03 2023 Minute of the Minister

DPER Circular 22-2022 Requirements for Appropriation Accounts 2022

20/2022 Minute of the Minister

13/2022 Minute of the Minister

11/2022 Minute of the Minister

10/2022 Minute of the Minister

Circular 28/08 Revised Procedures for Exchequer Extra Receipts

07/2022 Minute of the Minister - Dept Housing, Planning and Local Government

06/2022 Minute of the Minister - Dept of Employment Affairs and Social Protection

01/2022 Requirements for Appropriation Accounts 2021

24/2021 Timeliness of Submission of accounts for audit and to be laid before the Dáil

Code of Practice for the Governance of State Bodies - Amendments to the Annex on Remuneration and Superannuation

Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Examination of the 2019 Appropriation Account for Vote 9 – Office of the Revenue Commissioners

Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Examination of the 2019 Appropriation Account for Vote 13 –Office of Public Works and Related Financial Matters

Circular 21/2020 Increase in the Value Threshold for Inclusion of Assets in Asset Registers

Circular 22/2020 Requirements for Appropriation Accounts 2020 and Illustrative Example

14/2020 Code of Practice for the Governance of State Bodies Annex (2020) on Gender Balance, Diversity and Inclusion

Circular: 23/2020: Publication of costs to date and estimated total costs relative to the original estimate for each Tribunal of Inquiry and Commission of Investigation on a six-monthly basis

Minute of the Minister periodic Report No.7 April - July 2019

Circular 27/2019: Requirements for Appropriation Accounts 2019

Minute of the Minister Periodic Report No. 6 Oct 2018-May 2019

Minute of the Minister Periodic Report No. 5 Sept - Nov 2018

Minute of the Minister Periodic Report No. 4 May-July 2018

Circular 24/2018 Requirements for Appropriation Accounts 2018 and Illustrative example

Circular 19/2018 Minute of the Minister Periodic Report Jan- May 2018

Circular 14/2018 - Minute of the Minister Periodic Report Nov - Dec 2017

Circular 11/2018 Minute of the Minister Periodic Report Sept - Oct 2017

The Public Spending Code: Publication of Post Project Reviews

Circular 1/2018 - PAC Report on the Garda College Templemore (Module 1)

Circular 23-17 Minute of the Minster on Third Level Education Sector

Circular 13/2014 - Management of and Accountability for Grants from Exchequer Funds

Circular 25/2016 - Protocol for the Provision of Information to Members of the Oireachtas by State Bodies under the aegis of Government Departments/Offices

Circular 14/2016 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Dublin Docklands Development Authority

Circular 10/2016 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Review of costs associated with undelivered capital projects

Circular 9/2016 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Fishery Harbour Centres

Circular 8/2016 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Bytel Project

Circular 7/2016 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Wards of Court

Circular 21/2015 - Titles of Financial Statements under FRS 102 for State Bodies Audited by the C&AG

Circular 19/2015 - Requirements for Appropriation Accounts 2015

Circular 7/2015 Timely Production and Submission of Accounts of Bodies and Funds audited by the Comptroller and Auditor General and the Laying before the Houses of the Oireachtas Special Reports of the Comptroller and Auditor General

Circular 4/2015 Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Fixed Charge Processing System and related Road Safety Issues

Circular 3/2015 Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Review of Medical Card Eligibility

Circular 2/2015 Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Composite Report

Circular 17/2014 - Requirements for Appropriation Accounts 2014

Circular 16/2014 -Public Bank Accounts - Management and Operation

Item was unpublished or removed

Circular 17/2013 -Requirements for Appropriation Accounts 2013

Circular 10/2013 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on the Health Service Executive

Circular 9/2013 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Report on Irish Aid

Circular 2/2013 - Charging of Ministerial and Officer Travel Expenses

Circular 14/2012 - Requirements for Appropriation Accounts 2012

Circular 7/2012 - Minute of the Minister for Public Expenditure and Reform for the Committee of Public Accounts in response to the Report on The Irish Red Cross

Circular 1/2012 - Minute of the Minister for Public Expenditure and Reform for the Committee of Public Accounts in response to the Final Report on Appropriation Accounts 2008 & 2009; Annual Reports of the C&AG 2008 & 2009;and Special Reports of the C&AG.

Circular 11/2011 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Third Interim Report on the procurement of legal services by public bodies.

Circular 10/2011- Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts Second Interim Report on procurement in the Prison Service and public procurement matters generally.

Requirements for Appropriation Accounts 2011

Circular 08/2011 Appendix B

Circular 07/2011 - Minute of the Minister for Public Expenditure and Reform in response to the Committee of Public Accounts - Final Report on Appropriation Accounts 2007; Annual Report of the Comptroller and Auditor General 2007; and Special Reports of the Comptroller and Auditor General.

Circular 05/2011 - Minute of the Minister for Finance in response to the Committee of Public Accounts First Interim Report on the Loss of Fiduciary Taxes arising from abuse of Limited Liability.

Timely Production and Submission of Accounts of Bodies and Funds audited by the Comptroller and Auditor General

Circular 01/2011 Revised Instructions on Preparing Minutes of the Minister for Finance

Circular 17/2010 Requirements for Grants and Grants-in-Aid