An internal audit of the Office of Public Works’ (OPW) Percent for Art scheme has uncovered significant administrative failings, including €2 million left unused in a suspense account and inconsistent project management practices.
The audit, conducted in May 2023, provided only “limited” assurance on the scheme’s operation, identifying twelve adverse findings about its management. The Government initiative allocates 1% of the cost of major State projects to new art or art acquisitions.
Among the most concerning findings was the discovery that some projects were marked as complete by the Estate Management Unit despite being labeled “project not yet commenced” in the Percent for Art balances. This discrepancy resulted in completed capital projects lacking the artwork that should have been included.
The report highlighted that approximately €665,000 had remained untouched in an account for two years, while another €480,000 had been idle for between three and five years. “There is a risk that Percent for Art funds are being held for too long,” the auditors warned.
Additional issues included four items marked as “new art” despite having already been purchased, and financial transfers exceeding the actual cost of the artwork. No final accounts were on file for any of the reviewed projects, and a coordinator position had remained vacant for three years.
The audit also identified 32 infrastructure projects worth more than €500,000 that should have qualified for the scheme but were missing from OPW files, potentially leading to “inconsistent application” of the guidelines.
In response to the findings, the OPW cited the COVID-19 pandemic as a significant challenge from 2020 to 2022, stating that “projects generally could not be progressed during this time due to Covid restrictions” affecting construction works, site access, and art purchasing opportunities due to gallery closures.
An OPW spokeswoman defended their approach, stating that they take a strategic approach to managing the scheme with ring-fenced funding to “ensure the most cost-effective use of resources.” She explained that some cases involve site-specific art commissions while others pool budgets to facilitate stakeholder collaboration or provide buildings with artworks from the State Art Collection.