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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)

David Cullinane: -----one should know one has the responsibility, if wrongdoing happens, that one is going to have to confront 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)

David Cullinane: If one is someone who would be uncomfortable when those situations arise, I would suggest that person should not be in that role because one has to have steel. One must be able to say that even though I might have a friendship or know these people I must do the right thing. What I am reading from Mr. Howard is that the situation made him uncomfortable.

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)

David Cullinane: 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)

David Cullinane: I shall make a final point on this theme before moving on my second one. To be fair to us, the note from Mr. Barrett seems to suggest that Mr. Howard said he was around a long time as a ifelong' civil servant, knew the Commissioner and has a close relationship with her, and that he did not want to do anything nor did he believe one should do anything that could cause embarrassment or...

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)

David Cullinane: When Mr. Barrett wrote that seven weeks later he did so because he was concerned whether Mr. Howard would follow through. I am not suggesting Mr. Howard did not follow through but when Mr. Barrett wrote that memo that was his frame of mind.

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)

David Cullinane: I thank Mr. Ruane for that. To return to Mr. Kelly, I spoke to him about his opening statement and his views, how he felt frustrated in his work. He used words such as "the interference and non co-operation and withholding information from internal audit" and gave examples of how that happened. He also broke it down into time periods. What was the first period?

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)

David Cullinane: That was when Mr. Kelly felt that he was not getting cooperation.

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)

David Cullinane: Was Mr. Kelly aware of the extent of the irregularities and the problem then?

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)

David Cullinane: He was certainly very concerned that he was not able to do his job.

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)

David Cullinane: How frustrated was he?

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)

David Cullinane: That is what I am trying to get to because I am trying to reconcile Mr. Kelly's frustration and his sense of anger at not being able to do his job, "the interference and non co-operation and withholding information", with his decision on page 14 of the report, on 4 March 2011, the head of internal audit received a note from the chief administration officer marked urgent there was a note from...

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)

David Cullinane: That is not what Mr. Kelly told us. With respect, he told us that from 2009 onwards he was seeking information. In 2010 he was seeking information. This is 2011, two years on. He was walking us through his frustration, the lack of co-operation and all of that and when it came to the crunch, possibly because of a handwritten note from the Commissioner he backed off. Did he back off?

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)

David Cullinane: It was more than a mistake.

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)

David Cullinane: On reflection now would Mr. Kelly say he backed off?

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)

David Cullinane: What about his knowledge of how the Comptroller and Auditor General's office works? Would he have been knowledgeable about that in that period?

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)

David Cullinane: In 2009, when Mr. Kelly first became aware of the existence of the 2008 report, did he inform the Comptroller and Auditor General?

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)

David Cullinane: While Mr. Kelly is thinking can the Comptroller and Auditor General tell me whether Mr. Kelly alerted his office in 2009 to any problems?

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)

David Cullinane: Did he alert it in 2010?

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)

David Cullinane: In 2011, when he removed that vital paragraph, which stated he could give no assurance that the financial controls - the identical paragraph that causes all of us concern about the 2016 interim audit report - did he alert the Comptroller and Auditor General's office?

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)

David Cullinane: That is not good enough because he had a responsibility. During that period would he have been engaging with the office of the Comptroller and Auditor General in the course of his work?

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