The CSO is responsible for the official reporting of Ireland’s General Government Deficit/Balance, Government Debt, and other Government Finance Statistics. This requires the CSO to define the scope of the public sector (which includes the General Government Sector) in Ireland. This classification process is governed by legally binding accounting rules which must be used by all EU countries. The public sector includes all bodies which are directly or indirectly controlled by government. The general government sector comprises public sector bodies which are classified as 'non-market', i.e. not operating on a commercial basis. The borrowings of this latter group are included in general government debt as reported under the Excessive Deficit Procedure (EDP).
The CSO maintains and publishes the Register of Public Sector Bodies (including General Government Bodies) in Ireland. The current version of the register (reference year 2014) is available at http://www.cso.ie/en/surveysandmethodology/nationalaccounts/classificationdecisions/registerofpublicsectorbodiesinireland/. The composition of this register is not static. Government controlled bodies are established, closed and merged over time. Also the market/non-market status of bodies must be continually reviewed. Consequently the Register of Public Sector Bodies is reviewed and up-dated periodically (at least annually). Recently the CSO and the Department of Public Expenditure and Reform established and carried out a survey of central government departments to routinise the updating of the register. Preliminary results of this survey are reflected in the latest version of the register, which lists the non-market agencies which are classified to the general government sector, by Department. This information is available in Table 1.1.2 of the register which is also reproduced below. A separate table in the Register provides a listing of Departments of State, Additional Votes and Extra-budgetary funds.
While all of the bodies listed above can potentially contribute to government debt not all of them will necessarily have borrowings in a given year. The composition of general government debt and the contribution of different parts of government to debt in recent years are shown in Tables 7 and 9 of the CSO's annual Government Finance Statistics release which is available at
http://www.cso.ie/en/releasesandpublications/er/gfsa/governmentfinancestatisticsoctober2015/
Table 1.1.2 from Register of Public Bodies (including General Government Bodies) in Ireland
Government Department
|
Agency
|
Agriculture, Food and the Marine
|
Aquaculture Licences Appeals Board (ALAB)
|
Bord Bia (Irish Food Board)
|
Bord Iascaigh Mhara (Irish Sea Fisheries Board)
|
FEOGA
|
Horse Racing Ireland (HRI)
|
Horse Sport Ireland
|
HRI Racecourses
|
Marine Institute (Foras na Mara)
|
Moorepark Technology Ltd
|
National Fisheries Board
|
National Milk Agency
|
Sea Fisheries Protection Agency (SFPA)
|
Teagasc (Agriculture and Food Development Authority)
|
|
Arts Council (An Chomhairle Ealaíon)
|
Chester Beatty Library
|
Crawford Gallery, Cork
|
Council of National Cultural Institutions (CNCI)
|
Discovery Programme Ltd
|
Foras Teanga (The Language Body) - NS.BODY
|
Foras Teanga (Ulster-Scots Agency) – NS.BODY
|
Heritage Council (Comhairle Oidhreachta)
|
Irish Film Board (Bord Scannán na hÉireann)
|
Irish Heritage Trust
|
Irish Manuscripts Commission
|
Irish Museum of Modern Art (IMMA)
|
Language Commissioner (Coimisinéir Teanga)
|
National Archives ,Ireland
|
National Archives Advisory Council
|
National Library of Ireland (NLI)
|
National Museum of Ireland (NMI)
|
Scéim Aoisliúntas Fhoireann (Udarás na Gaeltachta/ Bhord na Gaeilge)
|
Údarás na Gaeltachta
|
Waterways Ireland - NS.BODY
|
Children and Youth Affairs
|
Adoption Authority of Ireland (AAI)
|
Child & Family Agency (Tusla)
|
Children Detention Schools
|
Gaisce (President's National Challenge Award)
|
Office of Ombudsman for Children
|
Communications, Energy and Natural Resources
|
Broadcasting Authority of Ireland (BAI)
|
Commission for Communications Regulation (CCR ComReg)
|
Commission for Energy Regulation (CER)
|
Inland Fisheries Ireland
|
Irish National Petroleum Corporation
|
National Oil Reserves Agency (NORA)
|
Ordnance Survey Ireland (OSI)
|
RTE – Raidió Teilifís Éireann
|
Sustainable Energy Authority of Ireland (SEAI)
|
Teilifís na Gaeilge/TG4
|
The Loughs Agency
|
Defence
|
Army Pensions Board
|
Defence Forces (Oglaigh na hÉireann)
|
Office of Ombudsman for the Defence Forces
|
Education and Skills
|
Chomhairle um Oideachais Gaeltachta agus Gaelscolaíochta (Speisialta)
|
Commission to Inquire into Child Abuse
|
Dublin Institute for Advanced Studies
|
Education Finance Board
|
Exchange Bureau (Léargas)
|
Grangegorman Development Agency
|
Higher Education Authority / Údarás an Ard Oideachas
|
Irish Research Council
|
National Centre for Guidance in Education
|
National Centre for Technology in Education
|
National Council for Curriculum & Assessment
|
National Council for Special Education
|
Quality and Qualifications Ireland
|
Solas (ex FAS-Foras Aiseanna Saothair)
|
Schools: voluntary secondary, primary, community and comprehensive schools
|
Teaching Council
|
|
Institutes of Technology
· Athlone Institute of Technology
· Institute of Technology Blanchardstown
· Institute of Technology Carlow
· Cork Institute of Technology
· Dublin Institute of Technology
· Dundalk Institute of Technology
· Dun Laoghaire Institute of Art, Design and Technology
· Galway-Mayo Institute of Technology
· Letterkenny Institute of Technology
· Limerick Institute of Technology
· Institute of Technology Sligo
· Institute of Technology Tallaght
· Institute of Technology Tralee
· Waterford Institute of Technology
|
Environment, Community and
Local Government
|
Bord Pleanála (Planning Board)
|
Environmental Protection Agency (EPA)
|
Housing Finance Agency
|
Housing & Sustainable Communities Agency
|
Irish Water
|
Irish Water Safety
|
Local Government Management Agency (LGMA)
|
Pobal
|
Private Residential Tenancies Board (PRTB)
|
Western Development Commission (WDC)
|
Finance
|
Financial Services Ombudsman Bureau
|
Irish Bank Resolution Corporation
|
Irish Financial Services Appeals Tribunal
|
Irish Fiscal Advisory Council
|
NAMA-National Asset Management Agency
|
National Development Finance Agency (NDFA)
|
National Treasury Management Agency (NTMA)
|
Office of the National Lottery Regulator
|
Strategic Banking Corporation of Ireland
|
Health
|
Dental Council
|
Food Safety Authority of Ireland (FSAI)
|
Food Safety Promotion Board (SAFEFOOD)
|
Health and Social Care Professionals Council
|
Health Information and Quality Authority (HIQA)
|
Health Insurance Authority
|
Health Research Board (Bord Taighde Sláinte) (HRB)
|
Health Products Regulatory Authority (HPRA)
|
Health Service National Partnership Forum
|
Irish Blood Transfusion Service Board (IBTS)
|
Institute of Public Health in Ireland (IPH)
|
Medical Council
|
Mental Health Commission
|
National Cancer Registry Board
|
National Treatment Purchase Fund Board
|
Nursing and Midwifery Board of Ireland (Bord Altranais)
|
Opticians Board (Bord Na Radharcmhastóirí)
|
Pharmaceutical Society of Ireland
|
Pre-Hospital Emergency Care Council (PHECC)
|
Voluntary hospitals and hospices
|
Jobs, Enterprise and Innovation
|
Competition and Consumer Protection Commission (CCPC)
|
Enterprise Ireland
|
Health and Safety Authority
|
IDA Ireland
|
Irish Auditing and Accounting Supervisory Authority
|
Labour Relations Commission
|
National Standards Authority of Ireland (NSAI)
|
Science Foundation Ireland
|
Trade and Business Development Body (INTERTRADE Ireland)
|
Justice and Equality
|
An Garda Síochána Ombudsman Commission (GSOC)
|
An Garda Síochána Ombudsman Inspectorate
|
Charities Regulatory Authority
|
Criminal Injuries Compensation Tribunal
|
Forensic Science Laboratory
|
Office of the Data Protection Commissioner
|
Office of the Refugee Appeals Tribunal
|
Office of the Refugee Applications Commissioner
|
Office of the State Pathologist
|
Insolvency Service Ireland
|
Irish Film Classification Office
|
Irish Human Rights and Equality Commission
|
Legal Aid Board
|
Mental Health (Criminal Law) Review Board
|
National Disability Authority
|
National Property Services Regulatory Authority
|
Parole Board
|
Private Security Authority
|
Social Protection
|
Citizens Information Board
|
Pensions Authority (formerly Pensions Board - Bord Pinsean)
|
Pensions Council
|
Pensions Ombudsman
|
Taoiseach
|
NESDO/Comhar National Economic and Social Development Office
|
NESC National Economic and Social Council
|
Transport, Tourism and Sport
|
Commission for Aviation Regulation
|
Commissioners of Irish Lights
|
Fáilte Ireland
|
Irish Rail (Iarnród Éireann) - CIE subsidiary
|
Irish Sports Council
|
Marine Casualty Investigation Board
|
Medical Bureau Of Road Safety
|
National Roads Authority
|
National Sports Campus Development Authority
|
National Transport Authority
|
Railway Procurement Agency
|
Railway Safety Commission
|
Road Safety Authority
|
Tourism Ireland
|