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Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: I thank the witnesses for coming before the committee voluntarily. It is very much appreciated. I will follow on from my colleague. Century Merchandising Services Limited is CMS.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: When I searched the Companies Registration Office, CRO, register I found that all the CMS companies had been struck off, so I am a little concerned about the witnesses using those letters when the CRO showed all companies called CMS had been struck off the register. It is trading under Century Merchandising Services Limited. That is CMS.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: I know, but for clarity, all the companies registered under the name CMS have been struck off for various reasons. I will ask a question on the contracts. The contract between RTÉ and Tuttle Productions Limited is the five-year agreement.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: However, the agreement that was drafted by the witnesses is between Renault Ireland Limited, RTÉ and Ryan Tubridy. Tuttle Productions Limited is not a party. Is there a reason for that?

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: I have a copy of the agreement.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: This is the contract that was prepared in relation to the agreement between the three organisations, but it is not with Tuttle Productions.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: No, the one I have is-----

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: The agreement is with a separate legal entity to the agreement between Tuttle Productions Limited and RTÉ. This agreement is between Ryan Tubridy, Renault and RTÉ.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: Did the €75,000 go into the Tuttle Productions Limited account?

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: The invoice that was produced, which I think-----

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: The invoice NK Management produced does not mention Tuttle Productions Limited. It mentions Ryan Tubridy. It does not mention Tuttle Productions Limited at all. It is on page 24.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: If the agreement is ongoing with Tuttle Productions Limited, why was the invoice sent out in a person's name?

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: From a legal point of view, there seem to be two different legal entities, namely Tuttle Productions Limited and Ryan Tubridy.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: I will move on to the invoices. When NK Management noticed that it was invoicing a company based in the UK, did Mr. Kelly not raise serious concerns about that issue? Obviously, if the invoice is made out to a UK company, then NK Management is not putting in for VAT or anything else, yet the service was delivered in Ireland.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: In fairness, NK Management is a separate legal entity to RTÉ. Should it not have asked further questions about that?

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: Yes, but when NK Management was asked to send in the invoices, it was asked to make them out to a UK company. Did that not raise concerns from its point of view as regards ensuring the company was not doing anything, particularly where the service was delivered in Ireland? The service was not delivered in the UK. It was delivered through RTÉ to Renault and not to a UK company.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: When the invoice was made out, it was made out to a UK company.

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: I am saying that the service was delivered in Ireland-----

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: -----for Irish companies, RTÉ and Renault in Ireland. Did it not raise concerns with Mr. Kelly and Mr. Tubridy from an accounting point of view that they were being asked to bill a UK company? They said in their statements that they knew nothing about the barter account, they had never dealt with a barter account before and that this was their first time dealing with one. Did they not...

Public Accounts Committee: RTÉ Commercial Arrangements: Mr. Ryan Tubridy and Mr. Noel Kelly (11 Jul 2023)

Colm Burke: Was it not more reason for raising a question if Mr. Kelly did not know about it?

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