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Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: No, the figure has remained constant. It has been used repeatedly by Social Justice Ireland, as well as other organisations.

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: I left it specifically between 17% and 20%. Originally the figure used to be 25%. What was the nature of the establishment costs of nearly €3 million for SOLAS?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: What rent does SOLAS pay?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Every single body which comes before the committee pays astronomical rents. It is an issue for another day but I take it SOLAS is caught with this.

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: How long is the lease?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Did a penalty arise in respect of the other FÁS building or was that premises owned by the Office of Public Works?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Was it rented or was it owned by the Office of Public Works?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: It was a private building

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: In the context of SOLAS, there is a reference to looking at the audited accounts and doing a final reconciliation on page 8 of the opening statement. Was a question on this matter asked already?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Given that all the accounts are late, that SOLAS is doing its best to bring about a reconciliation and that there are, I believe, deficits in respect of four ETBs that have appeared before the committee - there may well be more - can Mr. O'Toole clarify how the organisation is dealing with this?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: I will leave it to the Chairman to tease the matter out further. I have a final question on training and on working with the ETBs. Is there reference to a pilot programme for sectoral governance somewhere in the documentation? Has SOLAS been working with the Institute of Public Administration in the context of providing courses?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Does this relate to the Department of Education and Skills?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: We are left with four examples of accounts. I am not sure if one of them is a good example. In any event, I look at all the accounts that come before us and I wonder how these problems arise continuously, other than as a result of historical difficulties in the context of merging, etc. In the documentation, reference is made to checks and balances. There is an audit committee, a finance...

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: The finance committee of any ETB is obliged to meet four times a year?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: That is good. Do they produce minutes?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Are those minutes then passed up the line?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Does that mean that any ETB that comes before us should be able to state that its audit committee met four times a year, that the finance committee met, that all the minutes were taken and that the board has seen them? I feel sorry for the boards. That is a huge amount of work.

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Theoretically, then, any problems that are highlighted by either the audit committee or the finance committee make their way to the board?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: That is the way it should work. Any risks are highlighted and they are discussed by the board together. Is that right?

Public Accounts Committee: 2016 Annual Report and Appropriation Accounts of the Comptroller and Auditor General
Vote 26 - Education and Skills - Reform of Education and Training Boards/SOLAS
SOLAS 2016 Financial Statements
Comptroller and Auditor General Special Report No. 99 - Public Sector Financial Reporting for 2015
(16 Nov 2017)

Catherine Connolly: Yes, and we will come back to that with another organisation.

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