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Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Is there any way we can clarify that because I would like to be sure about it?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: In terms of the audit of the bar, the last audited accounts we were in possession of related to 2009. Subsequently, we were told that each year would be audited by a private sector auditor. Have each of those audits from 2009 to date been completed?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: I am talking about the bar.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So we were being advised back in February that no audit had been completed and that it was outstanding from 2009. We are now being informed that we are still not in possession of audited accounts for each year to date. Is that correct?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Would Mr. Nugent agree that is totally unacceptable at this stage?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Do our guests have any records available to them in order that the audit can be carried out?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: What is the problem? I do not understand what the problem is.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: I know it has been shut down now but-----

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: What about the years 2010 to 2013, inclusive? What is the impediment to the private sector audit for each for those years?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: That is pretty fundamental. We are trying to lead in terms of transparency and show that we are taking what has happened seriously.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Is that the case for the restaurant as well?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: What is the position regarding audits of the restaurant?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Have they all qualified opinions or unqualified opinions or where do we start?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Are they significant?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: How can a voluntary disclosure be made to Revenue in terms of VAT, which is a transaction tax that is underpinned by proper accounting records, when it seems that there are incomplete records?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So it is extreme guess work?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: That is very worrying. We should have all those details. I cannot get my head around why no advance has been made in respect of the position relating to the bar, particularly if a private sector company is doing the audit. I do not understand that. With regard to the rental income that was received in respect of the lands, under what tax number was that income return made?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Was it not the income that An Garda Síochána was in receipt of as well? It involved the rental income An Garda Síochána was in receipt of.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Yes, but prior to this, An Garda Síochána was in receipt of rental income.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So the rental income went into the restaurant account?

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