Results 6,161-6,180 of 8,081 for speaker:Peter Burke

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Why would it be within the commission's remit to pay those moneys if they accrued prior to the commission's establishment?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: For work not done in the TAC.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: That was not the commissioners' duty. They were responsible for a new entity. If someone made a claim for overtime that arose in a previous structure, surely that would not be the commission's responsibility, but the responsibility of the previous structure or employment.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Did the commission get legal advice on that?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: It seems strange for a new office that is trying to manage a new budget to make a payment without getting legal advice. Did the commissioners see an auditor's independent verification of the overtime that was worked? Did an auditor recommend to the commission that this money be paid?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: It is a straightforward question.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: I thought the commission did not have an internal auditor initially. When did its internal audit function commence? I thought it had been delayed.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: The commission did not have an internal auditor in 2016.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: In which case, it did not have one when the payment was made.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: From where did the commissioners get the audit advice that recommended this payment be made?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Subsequent to the payment.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Go back to before the payment was made. I just want to get the commissioners' thought processes in terms of how they manage the commission's current affairs. Before they made this payment, what verification methodology was presented to them to vouch for the claim's authenticity and accuracy?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Over six years.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Why would all of that come in at the one time? It seems illogical.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Is Mr. O'Mahony satisfied with the payment?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Just to be clear, without legal advice or an auditor's verification, this payment was made to an employee for work that was detailed on the software system to which Mr. O'Mahony referred.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Those are very weak internal controls. Does Mr. O'Mahony agree that governing a body in such a way is unacceptable?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: I am still not clear about how the commissioners set the tone and do their work. I would be concerned if the commission was this lax in the basic management of staff and payment of overtime.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Did someone in the Revenue Commissioners give the TAC a recommendation to make the payment?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 9 - Internal Controls in the Tax Appeals Commission
Vote 10 - Tax Appeals Commission (28 Jun 2018)

Peter Burke: Would it not have been appropriate to check with them? I assume management in the Revenue Commissioners were responsible for it before the appeals commission was established.