In conjunction with Revenue, the Department undertakes site visits and inspections in the construction sector including public procurement projects. Joint Investigation Units are in operation. This Department, Revenue and NERA also actively engage with the Department of Education & Skills on education capital projects on an on-going basis.
Furthermore, the Department of Education & Skills has appointed Contractors Administration Services (CAS) to conduct random audits on school building projects to verify compliance with the relevant pay and conditions clauses in the Public Works Contracts. In addition to random audits, CAS carries out audits of employment records on a number of projects.
Should irregularities be uncovered in terms of non-compliance with pay and conditions, inspection and enforcement falls under the remit of NERA.
Should an audit uncover any other matters of concern regarding tax compliance or social welfare fraud, such matters are referred to either the Revenue Commissioners and/or the Department of Social Protection, as appropriate.
Separate to this process, the Department’s Special Investigation Unit, in conjunction with Revenue and NERA, has identified all school projects under the programme and when they are scheduled to commence. A number of site inspections have already been undertaken and further site visits and inspections are planned throughout the duration of this capital programme.
The Department cannot, for a variety of operational reasons, comment on the outcome of individual cases or investigations.
