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1.1       Introduction

This report has been prepared under Section 43 (5) and Section 13 of the Public Service Management (Recruitment and Appointments) Act 2004.

The report provides an account of the audit of the management procedures employed by the Office of the Revenue Commissioners (Revenue) in the conduct of a confined internal competition for Executive Officer.

The Commission is committed to undertaking audits in a spirit of improvement and with the goal of sharing knowledge and best practice rather than focusing solely on compliance. 

1.2       The Public Service Management (Recruitment and Appointments) Act 2004

Appointment processes to all positions within the remit of the Public Service Management (Recruitment and Appointments) Act 2004 are subject to Codes of Practice published by the Commission.  The Codes set out the regulatory framework for such appointment processes and centre on five recruitment principles. Through its audit function, the Commission safeguards the standards established in the Codes of Practice and ensures compliance by the Office Holder with these standards for the recruitment of staff to positions within the organisation.

1.3       Office of the Revenue Commissioners

The mission of the Office of the Revenue Commissioners is to serve the community by fairly and efficiently collecting taxes and duties and implementing import and export controls.

The organisation has 5748 full time equivalent  staff, deals with almost 2.8 million personal and business taxpayers and is responsible for collecting over €54 billion per annum in net taxes, duties, and for trade facilitation and frontier control.  It is a highly decentralised organisation with offices in all parts of the country

Within the Corporate Services Division, the Manpower, Planning and Recruitment Unit (MPRU) manages, inter alia, recruitment campaigns and internal promotions and has overall responsibility for the appointment of staff within the organisation.

1.4       Purpose of the Audit

The purpose of this audit is to confirm compliance by the Office Holder with the recruitment principles and to ensure that procedures in place for managing the appointment process are designed and operated in accordance with the Code of Practice.  The audit focussed on reviewing the internal Executive Officer competition conducted during 2014.

The audit entailed an examination of the competition file for the process, meetings with key personnel in the Manpower Planning and Management in Revenue.  The Commission also discussed best practice in the administration of psychometric tests with the Public Appointments Service (PAS).      

1.5       Acknowledgements

The Commission would like to thank the personnel in Manpower Planning and Recruitment Unit (MPRU) in the Office of the Revenue Commissioners who gave their time and cooperation to this audit process.