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Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: There is income tax payable on it.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: I disagree. I would say that the Revenue Commissioners judge it as income and that is why they are levying the tax. If it was not income the National Gallery would not have to pay the tax. If it was a legitimate expense the gallery would not have to pay any tax on it.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Correct. That is why the gallery is paying the tax on it. This looks to me to be undoubtedly a top-up payment under another guise. Whether that is right or wrong, it is probably better to be up-front about it.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Yes, certainly.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Thank you, Mr. D'Arcy. That is absolutely fine. This money comes from what the board calls its non-Exchequer income is that right?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: How does the board divide its non-Exchequer and Exchequer income?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: The board acts all the time on behalf of the Irish people and the taxpayer, whether the funds are restricted or unrestricted.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: What does the board spend unrestricted funds on? Is that the income from the café and the shop?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Bernard Shaw?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: I am sure Bernard Shaw would not like to think that he is paying for flights from Britain to Ireland.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: The board has the same duty of care to each fund.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Is it in order for me to ask a few slightly unrelated questions or should I leave them until later?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: They will be very short. Could Ms Braiden help me with information about the collection? The board is the owner, guardian and trustee of the collection. Is there pressure from the Department of Arts, Heritage and Gaeltacht Affairs to take ownership of that for the State?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Is there any pressure to take ownership of the assets of any sort at all?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: That is fine. I have two more very brief questions. Is there any question of charging people to go into the gallery? It is in a very small minority of galleries around Europe that do not charge people to see the paintings. Is there any question of that happening?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Finally, much of the gallery is closed for refurbishment. Is that right?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Is any of the collection going on tour?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: That is me finished. Will Dr. Braiden ask the board if it would consider please insisting - because this is not exceptional - that if money is given for a specific purpose to one of its employees, it be used for that purpose and if it is not used for that purpose that the gallery would claw back the money? I refer to the €40,000 that it has given. If that is not used for the purpose...

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: No. I mean current, every year, annually, not at the end of five years.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: I know but does the board have an internal audit every year?

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