The Department of Social Protection did not verify claims from schools for hot school meal funding, despite having the information to do so.
That is according to a report from the State’s spending watchdog the Comptroller and Auditor General (C&AG).
It found that the Department currently undertakes no verification of enrolment numbers submitted with claims and instead accepted the reported numbers on the application form on a good-faith basis.
“The Department funds hot school meals based on an assumption that 100% of the pupils listed on the application form will avail of a hot school meal every day in the period covered,” the report found.
“Although the Department requires schools to maintain a record of the number of meals provided, this information has not been used to assess the accuracy of the 100% uptake assumption,” according to the C&AG.
The report found that almost €34 million in surplus funding for school meals was carried over to the 2025/2026 school year.
“The Department should review its financial management controls to ensure all available information, including enrolment information from the Department of Education and Youth, is being effectively used to safeguard public funds and reduce the level of surplus funding,” the C&AG said.
In response, the Department of Social Protection said it processes have been amended for the 2026/2027 academic year.
“In cases of a large variance, data from the school’s primary online database, which shows live enrolment information, will be checked,” the Department said.
“A record of this check will be maintained for reference,” it added.

