Mr. Seamus McCarthy:

GSOC was established under the Garda Síochána Act 2005. As members are aware, the main functions of the commission are to investigate complaints concerning Garda conduct and incidents where it appears that Garda conduct may have resulted in death or serious harm to a person. The commission can also investigate matters relating to Garda conduct when it is in the public interest, even if a complaint has not been received.

The Commission is structured as a non-commercial State body. The commission prepares accruals-based annual financial statements. These are presented together with a governance statement and statement on internal control, as required under the Department of Public Expenditure and Reform code of practice for the governance of State bodies. The commission operates under the aegis of the Department for Justice and its income is derived from the justice Vote. The commission’s income in 2020 was €11.3 million, while its expenditure was slightly higher at €11.4 million. Two thirds of the expenditure relates to staff costs and the commission had 127 employees at the end of 2020.

The bulk of the other expenditure comprises almost €1.7 million related to rent, upkeep and overheads of premises, and €1.4 million in general expenses, much of which relates to information technology costs. I am glad to report that I issued a clear audit opinion on the 2020 financial statements.