Mr. Cyril Dunne:

Going back to the first point about which Deputy David Cullinane talked - the meeting of the audit committee and whether there was an appropriate briefing - I actually have the minute which I can read:

The CAO, Mr. Cyril Dunne raised an ... issue in relation to the administration at the Garda College and numerous bank accounts set up in its name.

The CAO has been charged with putting an internal working group together to look at issues of administration in the Garda College. Some previous actions identified haven’t yet been completed. All sections will be involved; Strategy and Change Management; Finance etc. A representative from the Department of Justice and Equality has been invited to ensure visibility. The Attorney General’s office has been consulted in relation to possible legal issues.

Issues could potentially go back as far as the 1960’s to the foundation of the college. It is important to ensure that any accounting issues get regularised in this financial year. This will also put a demand on the resources of GIAS [the group internal audit] and needs to be factored into the 2016 Audit Plan.

There was a general discussion among the committee members and the following matters were raised:. Is the Garda College a legal entity?

. What is the legal status of the college restaurant?

. Is the Garda College a limited company?

. The Commissioner’s right to own propertyThe CAO stressed the importance that any legal issues need to be clarified before GIAS can conduct an audit or review. The following areas need to be examined:. Accounts

. Land owned by OPW

. Title of the land

. Leases

. Employee contracts – legal advice needed

. The Sportsfield Company – does it come under the direction / control of the Garda College?It was agreed that this is a very complex matter and there are sensitivities surrounding this issue; reputation is important and timeframes, security of employment are very sensitive areas.

The Committee noted the demands that are likely to be placed on Internal Audit during 2016 and asked to be kept informed of developments in this matter.