Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

1) If the Department of Public Expenditure and Reform has penalise any state agency that receive Exchequer funding in the years 2017 and to-date in 2018 in respect to the state agency failing to submit for accounts to be audited by C&AG within the timeframe for the years 2015 or 2016; if so name of that agency that was penalised 2) If the answer to Q1 is no has the DPER any powers to issue any penalty financial or otherwise to any state agency that has filed to submit their accounts to be audited by C&AG 3) Also are all CEO and or equivalent officers to each state agency fully accountable to the Secretary General of Department of Public Expenditure and Reform; or are just CEOs of each state agency just accountable to the House of Oireachtas.