Office of Public Works Internal Audit carried out a review of travel and subsistence expenses and identified a possible issue with payroll taxes. The OPW made an unprompted voluntary disclosure to the Revenue Commissioners in relation to an under payment of €550, 110 relating to four years of expense claims. Interest of €110,559 and a penalty of €16,503 were paid to the Revenue Commissioners in 2022. A full review has been carried out with corrective measures put in place to ensure the OPW are tax compliant going forward. Under the Freedom of Information Act 2014, please can I have a copy of The internal audit review of travel and subsistence The voluntary disclosure to the Revenue Commissioners The Revenue Commissioners reply to the OPW’s voluntary disclosure The full review that was carried out