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Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: As a public body, it should.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Each entity?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So that is not finalised?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So it may be difficult to get a tax clearance certificate for that particular number if the voluntary disclosure is still open?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So the answer to that question is "No". Are any of those five tax numbers closed or did An Garda Síochána give notice to close any of them?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Obviously, I would imagine that An Garda Síochána would have to get the agreement of the Revenue Commissioners to terminate every one of those tax numbers.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: In other words, the operation has come clean but, essentially, An Garda Síochána has not yet received authorisation from Revenue that the discussions have concluded regarding the voluntary disclosure?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: On the legal status of each of those tax numbers, we were advised that only one involved a company structure. I think that was the Garda College Sportsfield Company. Do the other four tax numbers involve, essentially, non-company structures?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So they are not companies?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Is there any way we can clarify that because I would like to be sure about it?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: In terms of the audit of the bar, the last audited accounts we were in possession of related to 2009. Subsequently, we were told that each year would be audited by a private sector auditor. Have each of those audits from 2009 to date been completed?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: I am talking about the bar.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So we were being advised back in February that no audit had been completed and that it was outstanding from 2009. We are now being informed that we are still not in possession of audited accounts for each year to date. Is that correct?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Would Mr. Nugent agree that is totally unacceptable at this stage?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Do our guests have any records available to them in order that the audit can be carried out?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: What is the problem? I do not understand what the problem is.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: I know it has been shut down now but-----

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: What about the years 2010 to 2013, inclusive? What is the impediment to the private sector audit for each for those years?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: That is pretty fundamental. We are trying to lead in terms of transparency and show that we are taking what has happened seriously.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Is that the case for the restaurant as well?

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