A summary of some the C & AG's other findings.
Genealogy project 25 years behind
A national project to computerise genealogical records, originally due to be substantially completed by next year, is likely to take another 20 to 25 years, the Comptroller and Auditor General states in his annual report.
The Irish Genealogical Project began in 1988 to computerise church and civil records, the 1901 and 1911 censuses, and Griffith's Valuation and Tithe Applotment Books to provide an index for conducting family research.
However, while non-church records are now available to the public from a variety of sources, including the National Library and the National Archives, the inputting of church records to the database could take more than 20 years to complete.
The Irish Family History Foundation (IFHF), which represents 28 of the 35 genealogy centres working on the project, estimates the rate of progress of inputting the remaining 3.2 million church records at 1 per cent per annum.
Six convictions for tax offences
Revenue prosecutions have resulted in convictions in six cases in the period from January to July this year, according to the report of the Comptroller and Auditor General (CAG). A guilty plea was entered in a further case.
This compares with one conviction in 2004, where an individual convicted of submitting incorrect capital gains tax returns had a three-month sentence suspended on condition that 180 hours of community service were served. The individual was also fined €5,000.
The CAG's report does not contain details of the outcomes of the six convictions secured in the period January to July 2005.
Of the 66 tax cases on hand at the end of 2004, 34 were still under investigation at the end of July 2005.
A further 13 have been submitted to the Director of Public Prosecutions. The DPP had issued directions in four cases and bench warrants had been issued in another two. Five cases were before the courts and one had been closed.
Pick-me-up schemes
The Revenue has decided not to settle a number of pick-me-up schemes run for political parties until the Mahon and Moriarty tribunals have reported, according to the Comptroller and Auditor General's report.
Pick-me-up schemes involved expenses for goods or services incurred by a political party being invoiced to another trader who paid the supplier as a means of supporting the party. Such payments were not deductible for tax purposes and the VAT was not reclaimable.
The Revenue has identified 71 cases where tax was "avoided" in this way, according to the report. Forty-two cases have been settled for €470,724, including interest and penalties.
"Revenue has decided not to settle 15 cases that have been mentioned at the Mahon and Moriarty tribunals until those bodies have reported. €158,157 has been received on account from six of those cases," the report states.