C&AG: Department of education lost €1.3m to enrolment fraud

In four cases, PPSN information of students who had left the school, or who had not yet started, was used to overstate enrolment numbers. File picture: David Jones/PA

The department of education lost €1.3m to 15 confirmed cases of fraud where schools inflated or overstated enrolment numbers in a bid to retain teachers or have funding increased.

The department has recouped just €53,000 from two schools of the 15 it has investigated since 2010.

A further five cases of suspected enrolment irregularities are currently under review by the department.

The details are included in the latest annual report by the Comptroller and Auditor General (C&AG) which flags how gaps in the department’s records reduce its ability to find fraudulent enrolments.

Between 2015 and 2024, the department paid approximately €5.5bn in grant funding to schools.

The grant amounts payable to schools are linked with students' Personal Public Service Numbers (PPSNs).

For the 2024/25 school year, the number of post-primary student records without a PPSN, or without a validated PPSN, rose significantly to approximately 14,000, representing over 3% of the student body. 

Of the 15 confirmed cases of enrolment fraud, 12 cases were referred to An Garda Síochána.

The cases were not identified through the department’s internal controls, and instead were found through protected disclosures or by information provided to the department, the C&AG noted.

In four cases, PPSN information of students who had left the school, or who had not yet started, was used to overstate enrolment numbers.

For two of the cases, international students were incorrectly included when calculating the school’s entitlement.

The department stated it needs to establish a high probability that a fraud has occurred before making a referral to An Garda Síochána.

The department further stated that it is the responsibility of school boards to report irregularities to An Garda Síochána in the first instance.

When suspected fraud is reported and substantiated, the department has recourse to pursue repayment, the report added.

“The department stated that it agrees the amount to be repaid with schools in a fair, reasonable and proportionate manner to ensure that schools continue to function and provide an education to students.” 

As of the end of 2024, two cases have been repaid. A further three cases, totalling €128,000, have no recoupment plan in place. The 10 remaining cases are at different stages of recovery.

In its recommendations, the C&AG said the department’s reliance on enrolment data to calculate grant funding “highlights the critical need for robust controls.”