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This report examines if there are adequate legal protections to protect the States investment in the schools estate and the management and monitoring of these agreements, and examine the accounting treatment of the capital funding provided for school construction and extensions

This report examines three site purchases in the Dublin area to establish whether a well-defined business case was in place and how the Department of Education and Skills ensured value for money was achieved in relation to the purchase price. The three sites were bought for a combined total of just over €67 million and accounted for just over half of the Department’s expenditure on sites between 2014 and 2018. The Department is seeking to maximise the potential value of the sites by locating both a primary and a post-primary school on each of the two sites and is examining its policies in relation to site utilisation generally.

This chapter examines the control of expenditure on the education sector PPPs at the operational stage. In particular, it considers the adequacy of controls in place in respect of price indexation, service performance and benchmarking.

This examination focused on payments from the Strategic Innovation Fund, the arrangements to monitor attendance in primary and post-primary schools and the causes of an overrun on a capital development project at Cork Institute of Technology.

This report is based on an examination of the implementation of management information systems in the Institute of Technology Sector.The report sets recommendations on managing major IT procurement and on IT planning, monitoring and control.