IRELAND 30 September 2016
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The Comptroller and Auditor General has carried out an examination of public service pensions. The results of the examination provided an estimate of the accrued public service pensions liability in respect of public service staff, pension cash flow projections over the next 50 years and the cost of providing superannuation benefits for the various categories of public service employees in terms of their payroll costs. The examination also looked at the administrative, funding and accounting arrangements for pensions of public servants.