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The Register of Public Sector Bodies provides the basis for the preparation of Government Finance Statistics (GFS) and Excessive Deficit Procedure (EDP) reporting for Ireland. It lists all organisations in the State which are considered to be in the general government sector for the purposes of GFS and EDP. It also lists organisations which, while under public control, are not part of the general government sector. The Register is published every April and October using updated data.
Historical versions of the Register of Public Sector Bodies are available on the CSO Website.
A complete list of the Register is available here Register of Public Sector Bodies 2021 - Final Table 1.1 (XLS 52KB) . Figure 2.1 in the Public Sector chapter displays a breakdown of the Register by ESA 2010 subsector.
A CSV file is also available here Register of Public Sector Bodies 2021 - Final Table 1.1csv (XLS 55KB)
The Central Statistics Office (CSO) have published Guidelines on the provision of methodological advice on statistical classifications for Government Finance Statistics and Excessive Deficit Procedure.
Under Council Regulation (EC) No. 479/2009 as amended by Council Regulation (EU) No 679/2010, and Commission Regulation (EU) No 220/2014 the CSO is responsible for the official reporting of Ireland’s General Government Balance (GGB), Debt (GGDebt), other Government Finance Statistics (GFS) and Excessive Deficit Procedure (EDP) statistics. This requires the CSO to define the scope of the general government and public sectors in Ireland.
The legally binding Accounting Regulations (EU) 549/2013 which must be used by all EU member states for producing these statistics are those of the European System of Accounts 2010 (ESA 2010). The Manual on Government Debt and Deficit (MGDD 2019) provides further guidance on the implementation of ESA 2010 when reporting GFS and EDP.
ESA 2010, paragraph 20.18 defines control as "the ability to determine the general policy or programme of that entity". Paragraphs 2.38 and 2.39 of ESA 2010 set out, respectively, indicators of control for corporations and non-profit institutions (see Table 1 below). They also note in each case that while a single indicator may be sufficient to establish control it may be necessary to assess a combination of indicators to determine control of the entity. Control can be a sufficient condition for an entity to be classified into government. For example, the MGDD gives specific guidance for control of non-profit institutions and educational units, see section 1.2.3.2 paragraphs 36 to 42.
If an entity is determined to be under public control (but the level of control itself is not deemed sufficient to bring it automatically into government), it must then be established whether it should be classified in the general government sector or in the commercial public sector. This is done by using the market test. The market test states that if the entity covers at least 50% of its costs on an ongoing basis (the criteria used is a rolling three-year period) then the entity is classified into the commercial public sector. If the entity fails the market test, it is deemed to be non-commercial and is therefore classified into the general government sector.
The concept of “control” in national accounts terms does not mean that an organisation has no independence of action or decision-making function, or that it is what is traditionally thought of as a government body in national terms. Rather it means that any type of organisation, which may be established by government or by civil society, who is assessed, under the criteria listed in Table 1, to have a relationship with government that can be considered “control” as defined under ESA 2010.
| Table 1 Indicators of Government Control | |
| Corporations (ESA 2010 para 2.38) | Non-profit institutions (ESA 2010 para 2.39) |
|---|---|
| Government ownership of the majority of the voting interest Appointment of officers | Provisions of the enabling instruments |
| Government control of the board or governing body | Contractual agreements |
| Government control of the appointment and removal of key personnel | Degree of financing |
| Government control of key committees in the entity | Degree of government risk exposure |
| Government possession of a golden share | |
| Special regulations | |
| Government as a dominant customer | |
| Borrowing from government | |
ESA 2010 defines an institutional unit using four criteria:
An entity which fails the criteria of an institutional unit is classified in the same sector as the body which controls it. Therefore, publicly controlled units which are not institutional units are classified in general government. For example, most extra-budgetary funds are not categorised as institutional units.
Most Extra Budgetary Funds (EBFs) are not treated as institutional units as they generally have no autonomy of decision. A government department, or in some cases the National Treasury Management Agency (NTMA), manages the EBFs. Budgetary data in respect of these funds are reported in either the Appropriation Accounts, the audited accounts of the fund in question or the NTMA Annual Report.
Bodies which are neither government departments nor EBFs that are subject to government control and/or which receive the majority of their funding from the general government sector are referred to as non-commercial semi-state bodies. Examples of such bodies which are classified in the central government sector include Enterprise Ireland, the Industrial Development Authority, Teagasc, voluntary hospitals, voluntary schools, Irish Rail and RTE. These bodies are deemed to be non-commercial as they cover less than half of their operating costs through sales of goods or services. Commercial semi-state companies, though publicly controlled, are not classified in the general government sector because they are commercial entities. See the defining government control paragraph for further details.
ESA 2010 (paragraph 20.29) states that the classification of “core government units engaged in the provision of goods and services on a non-market basis and/or in the redistribution of income and wealth, is straightforward". This refers to what are typically thought of as government units – in Ireland’s case these would include Departments of State and their associated offices and local authorities.
However (as described earlier), other units may also be classified to the general government sector if they are controlled by government and/or if they are classified as “non-commercial producers”. The general government sector thus encompasses both central and local government, non-commercial state-owned bodies and extra budgetary funds as well as the Social Security Funds. Other bodies (i.e. those who do not have a sufficient level of government control to bring them straight into the general government sector) are also considered commercial institutional units that are controlled by government (e.g. ESB, AIB) and are classified in the ‘commercial public sector’. These bodies would be classified as either being in the Non-Financial Public Corporations Sector (S.11) or the Financial Public Corporations Sector (S.12).
To determine that a publicly controlled producer is a commercial unit (assuming the level of control by government has been dealt with separately) it must charge “economically significant prices”, that is prices which substantially influence the amount of the good or service which the producer is willing to supply and the consumer is willing to purchase. If the publicly controlled producer is the only supplier to government of goods or services* it must do so on the basis of competition with private producers, e.g. through a tendering process, in order to be considered a market producer. It must also have a profit-based incentive to adjust supply and must be able to operate in market conditions and to meet its financial obligations. The ability to undertake a market activity is checked via a quantitative criterion which measures whether the entity is covering at least 50% of its production costs through sales (as defined in ESA 2010 paras 20.30-20.32) over a rolling three-year period.
*Providers of "ancillary services" such as transport, financing, purchasing, computer services etc. who provide services exclusively to a parent unit are classified in the same sector as their parent unit.
The Register is based on a number of sources including government publications, annual reports and data collection undertaken by the CSO. The CSO conducts annual joint surveys of all:
These surveys update existing data and obtain further information as needed on all bodies under the aegis of these government units to ensure their correct statistical sector classification. In January 2022 a new online survey was developed for central government departments. This facilitated the improvement of data quality and the timelines of the survey by six months. The collaboration with all government departments was very successful.
Updates to the Register include for example the establishment, cessation and merger of government controlled bodies over time. Also the commercial/non-commercial (market/non-market) status of bodies are continually reviewed. Consequently, the Register of Public Sector Bodies is up-dated twice a year in April and October. The Register also includes statistical classification reviews completed by the Government Accounts Classifications Division throughout the preceding 12 months.
Since September 2021, the CSO presents Social Security Funds (S.1314) separately in the general government sector. This facilitates harmonisation and comparability with other European Member States. S.1314 includes the Social Insurance Fund (SIF), Eircom No.2 and Coillte No.2 pension funds.
The CSO survey local authorities annually to gather information on entities under their aegis. Each entity is reviewed in terms of their statistical sector classification. The Register lists entities deemed to be controlled by the local authority for statistical purposes. The ESA 2010 statistical criteria are applied in making the sector classification decisions. The non-commercial (non-market) entities are included in Table 4.2 in the Local Government chapter. The commercial (market) entities are included in Table 4.3 in the Local Government chapter.
The Local Government Reform Act 2014 provided for the existing 8 regional authorities and 2 regional assemblies to be replaced by 3 new regional assemblies. The membership of a regional assembly consists of members of the local authorities within the region. The main function is to draw up regional spatial and economic strategies.
Section 6 of the Housing (Miscellaneous Provisions) Act, 1992 allows for the designation of certain non-profit entities as Approved Housing Bodies (AHBs). This status allows a voluntary housing body to access funding for the provision of social housing under schemes established by the Department of Housing, Local Government and Heritage. The current conditions to become an AHB under Section 6 of the Housing (Miscellaneous Provisions) Act 1992 state that an organisation seeking such status may take the form of:
• Limited companies formed by guarantee of their members and not having a shareholding, registered under the Companies Act 2014;
• Societies registered under the Industrial & Provident Societies Acts, 1893 – 2014;
• Trusts incorporated under the Charities Acts.
Furthermore such a body must:
• Have as its goal, the relief of housing needs, to assist with cases of poverty or hardship, including the welfare of Travellers, and the delivery and management of housing;
• Have in its Memorandum and Articles of Association or registered rules, provisions preventing the distribution of any surplus, profit, bonus or dividend to its members;
• Ensure that its assets are applied solely towards its objects.
In 2017 16 Tier 3 AHBs, comprising around 80% of the total housing stock of the voluntary housing sector, were classified to the local government sector.
During 2020 52 Tier 2 AHBs were reviewed and classified as follows:
• 30 classified to the local government sector (S.1313), as housing is their primary activity;
• 13 classified to the central government sector (S.1311), as providing health and social services is their primary activity;
• 9 remained classified to the Non-Profit Institutions Serving Households sector (S.15).
Statistical classification reviews have been undertaken on a number of HSE Section 38 and Section 39 organisations that provide health and personal social services1. A number of these were reclassified into the central government sector under the aegis of the Department of Health/HSE (see Table 2). This classification work is ongoing. The prioritisation of statisitical classification reviews depends on criteria, such as, existing work requirements for the CSO, requests from Eurostat and government departments, as well as the material impact on the government accounts.
| Table 2 Organisations providing services classified into central government |
| Entity Name |
|---|
| 1. Ability West |
| 2. Avista CLG (formally Daughters of Charity Disability Support Services CLG) |
| 3. Brothers of Charity Services Ireland |
| 4. Carriglea Cairde Services Ltd |
| 5. Central Remedial Clinic |
| 6. Cheeverstown House CLG |
| 7. Cheshire Homes Ireland |
| 8. Cope Foundation |
| 9. Gheel Autism Services |
| 10. Irish Wheelchair Association Ltd |
| 11. Kare, Promoting Inclusion for People with Intellectual Disability |
| 12. Kerry Parents and Friends |
| 13. Leopardstown Park Hospital |
| 14. Muiriosa Foundation |
| 15. Saint John of God Community Services CLG |
| 16. Saint Michael's House |
| 17. Saint Patrick's Centre (Kilkenny) |
| 18. SOS Kilkenny Housing Association Ltd |
| 19. Stewarts Care Ltd |
| 20. Sunbeam House Services |
| 21. The Children's Sunshine Home |
| 22. The Rehab Group |
| 23. National Learning Network Ltd2 |
| 24. The Polio Fellowship of Ireland2 |
| 25. The Rehab Foundation2 |
| 26. Care Trust2 |
| 27. Threshold, National Housing Organisation |
| 28. Western Care Association |
Please note that all of the above entities are under the aegis of the Department of Health with the exception of Threshold who are classified under the aegis of the Department of Housing, Local Government and Heritage.
1 The remaining S38 bodies are listed in the central government table under the Department of Health.
2 Subsidiary of the Rehab Group.
The Register of Public Sector Bodies 2021 – Final includes the January 2022 survey results of central government with reference year 2021 and the May 2022 survey results for local authorities with reference year 2020.
Tables 3, 4, 5 and 6 below list the revisions to the local government sector captured in the May 2022 local government survey.
There are no revisions to the central government sector since the April 2022 Register of Public Sector Bodies 2021 - Provisional publication.
The following tables outline the revisions captured from the May 2022 local government survey.
Table 3 lists new entities added to the local government sector with reference year 2020.
| Table 3 Entities added to local government sector | |
| Entity Name | Local Authority |
|---|---|
| Non-Commerical Agencies | |
| Cavan Digital Hub DAC | Cavan County Council |
| Comhlacht Pobail Shliabh Liag CLG | Donegal County Council |
| Donegal 2040 Strategic Development DAC | Donegal County Council |
| Mulhuddart Community Centre CLG | Fingal County Council |
| Leitrim Arts Centre | Leitrim County Council |
| County Sligo Leader Partnership Company CLG | Sligo County Council |
| Sligo Sport and Recreation Partnership CLG | Sligo County Council |
| Sligo Volunteer Bureau CLG, Tipperary County Council | Sligo County Council |
| South Dublin Arts Centre Company | South Dublin County Council |
| Nenagh Arts Centre CLG | Tipperary County Council |
| Tipperary Culinary Delights CLG | Tipperary County Council |
| Fethard Regional Community Sport and Recreational Campus CLG | Tipperary County Council |
| The National 1798 Historical Centre CLG | Wexford County Council |
| Clermont Enterprise Hub CLG | Wicklow County Council |
| Commercial Non-Financial Corporations | |
| Mount Argus Mill Block H Owners Management CLG | Dublin City Council |
| Focussed Engineering Network DAC | Monaghan County Council |
| Tipperary Technology Park GLG | Tipperary County Council |
Table 4 lists entities whose combined funding from central and local government exceeds 50% of their total income and they are shown as jointly funded in the tables in the Local Government chapter.
| Table 4 Entities jointly funded by local and central government | |
| Entity Name | Local Authority |
|---|---|
| An Grianan Theatre Management CLG | Donegal County Council |
| Earagail Arts Festival Management Company CLG | Donegal County Council |
| Fort Dunree Military Museum CLG | Donegal County Council |
| Mullhuddart Community Centre CLG | Fingal County Council |
| County Sligo Leader Partnership Company CLG | Sligo County Council |
| Sligo Sports and Recreation Partnership CLG | Sligo County Council |
| Sligo Volunteer Bureau CLG | Sligo County Council |
Table 5 lists entities removed from the local government sector with reference year 2020.
| Table 5 Entities removed from local government sector | |
| Entity Name | Local Authority |
|---|---|
| Non-Commercial Agencies | |
| Hawks Well Theatre CLG | Sligo County Council |
| Commercial Non-Financial Agencies | |
| Abbey Centre Management CLG | Donegal County Council |
| Portlaoise Enterprise Centre | Laois County Council |
| The Laois Arts Theatre | Laois County Council |
| Wexford Heritage Trust | Wexford County Council |
Table 6 lists the entites that have been reclassified to the commercial non-financial public sector as over the last three consecutive years they have covered more than 50% of their production costs from the sales of services/products.
| Table 6 Entities re-classified to commercial non-financial corporations in local government sector | |
| Entity Name | Local Authority |
|---|---|
| Domville Woods Property Management CLG | Fingal County Council |
| Kettle's Lane Management Company CLG | Fingal County Council |
| Ladyswell Property CLG | Fingal County Council |
| Rossan Court Owners Management Company CLG | Fingal County Council |
| Clonmel Business Development Park CLG | Tipperary County Council |
NACE is a Statistical Classification of Economic Activities developed in the European Community. NACE is an acronym derived from the French title 'Nomenclature générale des Activités économiques dans les Communautés Européennes'. In compliance with EU regulations the NACE Rev. 2 classification system is used in this publication.
The NACE Rev.2 sections are:
The European Commission provides the most up to date information on the Nace Rev 2 classification on their website.
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