Government Accounting

This page contains key policy guidance most notably the Code of Practice for the Governance of State Bodies 2016 and the Annex on Gender Balance, Diversity, and Inclusion. The aim is to ensure both central government departments and offices and also public bodies meet the highest standards of Corporate Governance. Read more.

All Irish Public Bodies are obliged to treat public funds with care and to ensure that the best possible value-for-money is obtained whenever public money is being spent or invested. Read More

This page contains guidance on policy, procedures and principles for accounting and financial management for the central government area. Read more.

As part of the modernisation of the Public Reporting and Accounting Framework, the Department of Public Expenditure, National Development Plan Delivery and Reform has been developing accounting standards for the Irish Accounting framework, based on International Public Sector Accounting Standards (IPSAS).

Nine Central Government Accounting Standards (CGAS), primarily affecting the Statement of Financial Position were introduced with effect from 1 January 2024. A further set of Central Government Accounting Standards are expected to be introduced with effect from 1 January 2025.

Links to the CGAS and related implementation guidance, Central Government Accounting Manuals (CGAM) are set out below.

This page gives information on Central Government Accounting Standards (CGAS) for accounting periods commencing on or after 1 January 2024, as part of the ongoing financial reporting reform programme and formalisation of accrual accounting. Read more.

This page gives information on Central Government Accounting Manual’s (CGAM) that provide implementation guidance on the CGAS, for accounting periods commencing on or after 1 January 2024. Read more.

This page contains documents and links on the Modernisation of Public Financial Reporting and Accounting reform programme in Ireland. Read more.