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Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: That is all right.

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Is that the back of it?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: I am interested in this matter because I have received a lot of correspondence on this matter. I want to make sure that we cover all of the areas that we have to and we do so appropriately because the individual in question does have very serious concerns. I know we passed it to the HEA but we need to be happy as a committee that the HEA is doing what we would like it to do. What did it say...

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: It is probably the same as I am getting.

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Could I have a look at that?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: I see a reference to deferred pension. Will Mr. McCarthy explain that to me?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: So it is smoke and mirrors.

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: It is a bit like the Government numbers the IOUs, it is as good as cash. The Exchequer will give it to us, provided it has money.

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Would it be normal to have a clear audited opinion based on that?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: By the State?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Is that permitted under law or is it just the practice?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Is FRS 102 specific to State bodies?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: If I have a private company and I identify my pension liability, can I put it in my accounts under this standard as a deferred pension, based on notional profitability?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: How does one do it in the private sector?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: That is what I was asking. I asked if there is one rule for State entities and a different rule for private entities to which Mr. McCarthy replied "no".

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Does that mean it does not come up for them, even if there is a hole in the pension fund?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Chairman, I have two more questions, and I promise I will finish then. The Comptroller and Auditor General has given the University of Limerick a clear audited opinion, but obviously Deputy Cullinane and others have serious concerns about Limerick. Was this an exceptional year, where everything was tickety-boo?

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Are we going to have meetings about that? Okay.

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: I see here that the health and social care professional council promotes standards of professional education, training, competence and so on. It is a clear audit opinion, but it states, attention is drawn to the non-recognition of pension costs and liabilities.

Public Accounts Committee: Business of Committee (22 Feb 2018)

Marc MacSharry: Can the Ministers of various Departments do that?

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