Results 7,121-7,140 of 8,081 for speaker:Peter Burke

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: That was a shortcoming on Mr. Culhane’s behalf. On taxation of the Garda college, Mr. Culhane was in the process of applying for charitable exemption from the Revenue Commissioners for activities in the Garda college. Was that application ever finalised? Did the college get charitable status from the Revenue Commissioners?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: I want to make it clear now. Mr. Culhane stated the Garda college was seeking confirmation from the Revenue Commissioners that it is entitled to charitable exemption whereby, in the event of surplus funds being generated, that these are not subject to tax and ultimately applied for charitable purposes in the furtherance of educational objectives. That is not clear. Mr. Culhane said that...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: Up to €1.5 million per annum is going into this restaurant account. It is then divvied out to various entities and structures, about which we are still not clear. Mr. Culhane wrote to the chief administrative officer looking for tax exemption status for these activities and surplus funds accrued from, in some cases, from investment income.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: That is not stated in the letter that it was in respect of that company. While Mr. Culhane is checking the documentation, I will turn to Mr. Niall Kelly. Has he any private sector experience in auditing?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: If Mr. Kelly was doing accounts for a large entity, what is the first part of the process?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: Accounting and auditing.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: One of the first things anyone would do is write to the banks and solicitors to see the balance in accounts and what accounts are held. That is the first thing any competent accountant or auditor would do. Did Mr. Kelly do that?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: In terms of auditing and doing the internal audit. Mr. Kelly was aware from this memo that there were 13 accounts which had been closed. The number of accounts and the way they were dealt with raised serious questions. As internal auditor, when Mr. Kelly saw €1.5 million being channelled into this organisation, the first thing I thought he would have said to himself was what...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: An auditor does not go around checking things with management. He has to have professional scepticism, checking and stress-testing what has happened. It looks to me that Mr. Kelly did not do that.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: Who did Mr. Kelly ask?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: Is this back in 2011?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: I want to go right back to 2011. When Mr. Kelly was in sight of that memo in 2011 which stated 13 accounts were being closed by the organisation, what steps did he take on foot of that?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: I need to understand the process that Mr. Kelly as an internal auditor went through when he saw all was not well in the college with several accounts being closed. What did he do to check these accounts were not as bad as it appeared to be in the memo?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: Yes.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: Mr. Kelly’s name is on the top of it. How could there be a process if his name is on the top of it?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: It states Mr. Kelly was to finish his review.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: It states that, subject to approval, the head of internal audit should now be directed to complete his audit in the financial controls of the Garda college. That would suggest there was something going on at that stage.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: One does not rely on the word of another in the context of audits; one tests and stress tests. It seems the witness did not do that. Does the witness concur?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: That is a shortcoming on the Mr. Niall Kelly's behalf.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed) (31 May 2017)

Peter Burke: The €1.5 million was flowing from the Vote account into these various operations. How many tax numbers were prevalent?