Ireland
Fiscal Responsibility Act 2012 and Exchequer and Audit Departments Act 1866
Fiscal Responsibility Act 2012 No. 39 of 2012 (ss.2-8); C&AG (Amendment) Act 1993 No. 8 of 1993 (ss.9,11); Constitution of Ireland (Bunreacht na hEireann) Art. 33; Exchequer and Audit Departments Act 1866 (c.39); European Union (Award of Public Authority Contracts) Regulations 2016 (SI No. 284 of 2016); Protected Disclosures Act 2014
Ireland's national fiscal transparency framework rests on three pillars: the Comptroller and Auditor General, a constitutionally independent office (Bunreacht na hEireann Art. 33) whose annual audit reports on 287 public bodies (~EUR 309 billion expenditure) are laid before the Oireachtas and scrutinised by the Dail Public Accounts Committee; the Irish Fiscal Advisory Council (IFAC), a statutory independent fiscal institution under Fiscal Responsibility Act 2012 s.7 that publishes biannual Fiscal Assessment Reports assessing macroeconomic forecasts and fiscal rule compliance; and the EU Two-Pack/Fiscal Compact overlay (EU Regulation 473/2013, implemented domestically by FRA 2012) requiring submission of a Draft Budgetary Plan to the European Commission each October and a Stability Programme Update each April. The C&AG holds VFM examination authority under C&AG (Amendment) Act 1993 s.9, and the competitive procurement regime is governed by SI No. 284/2016 transposing EU Directive 2014/24/EU into Irish law.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 78 days before fiscal year |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | No |
| Expenditure reporting frequency | annual |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Public bidding threshold | 25,000 EUR |
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | ✓ Yes |
| Contingent liability disclosure | — |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | — |
| Year-end report deadline | — |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | — |
|---|---|
| Fiscal oversight body | ✓ Yes |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | ✓ Yes |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | — |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | ✓ Yes |
|---|---|
| Salary disclosure scope | all |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | — |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |