Government Accounting Circulars

Index of Government Accounting Circulars to Finance Circular 1/2011
Circulars are available by contacting Government Accounting Section directly, although it is planned to have all circulars available online very shortly.

Circulars
Circular 21/2020 Increase in the Value Threshold for Inclusion of Assets in Asset Registers
Circular 22/2020 Requirements for the Appropriation Account 2020 and Illustrative Example
Circular 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 and Illustrative example
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
Circular 6/2018 - 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
Circular 13/2014 -Management of and accountability for Grants from Exchequer Funds
Circular 17/2013 -Requirements for Appropriation Accounts 2013
Circular 10/2013 - Minute of the Minister for Public Expenditure and Reform in response to the PAC Report on the HSE
Circular 9/2013 - Minute of the Minister for Public Expenditure and Reform in response to the PAC 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.
Circular 08/2011 Revised 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.
Circular 04/2011 Timely Production and Submission of Accounts of Bodies and Funds audited by the
C&AG
Circular 01/2011 Revised Instructions on Preparing Minutes of the Minister for Finance
Circular 17/2010 Requirements for Grants and Grants-in-Aid