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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: What is the position regarding audits of the restaurant?

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: Have they all qualified opinions or unqualified opinions or where do we start?

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: Are they significant?

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: How can a voluntary disclosure be made to Revenue in terms of VAT, which is a transaction tax that is underpinned by proper accounting records, when it seems that there are incomplete records?

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 is extreme guess work?

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 very worrying. We should have all those details. I cannot get my head around why no advance has been made in respect of the position relating to the bar, particularly if a private sector company is doing the audit. I do not understand that. With regard to the rental income that was received in respect of the lands, under what tax number was that income return made?

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: Was it not the income that An Garda Síochána was in receipt of as well? It involved the rental income An Garda Síochána was in receipt of.

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: Yes, but prior to this, An Garda Síochána was in receipt of rental income.

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 rental income went into the restaurant account?

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: Had that been taxed? In other words, was it returned?

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 take it that the answer to that is "No" as well. That is also very worrying in terms of the progress we are making. I think an application for charitable status for the Garda Training College was made previously and through the company structures. Where does that stand?

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 staff that were in the restaurant and bar structures, have we returned a P35 and done all of the process in terms of returning the wages for both structures - the restaurant and 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: Control is one thing. We has been told that the restaurant is not a company structure. Have all of the wages, casual or otherwise, been returned to Revenue in regard to the restaurant?

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: The witnesses do not inspire confidence as there is a lot of use being made of the phrase "I would think".

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: No.

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 has asked a very straightforward question. It is a "Yes" or "No" answer. Has the P35 for casual wages or otherwise been returned for the restaurant to Revenue?

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: And 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 it is impossible to say. Is it guesswork?

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 a private sector auditor who has agreed to conduct the audits for 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: Historically, for 2009. Has someone agreed to take on the job? Has a letter of engagement been signed and is he or she is ready to complete? Is he or she in the process of completing that?

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