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Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: The Deputy is just over half way through his time.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: I understood from this morning's session that we exited the excessive deficit-----

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: -----procedure last year and we are now in the Stability and Growth Pact.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Ultimately, the adjudicators of what is fair and not fair are the 310,000 public servants who will be voting on it. It will be their decision and not ours as to whether the agreement will be passed.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Will the witness say that again about people being paid in advance? Normally people who start an employment get paid at the end of the month. I ask him to tell us about the system.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Whether it is Mr. Watt or Ms Paula Lyons, I ask the witnesses to explain the mechanism. What is the pay-----

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: I ask for that cycle to be explained.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: I ask her to take us through the mechanics of it.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: I have one point. Does that system start from day one when a person begins employment? Most people would assume in every job they take up that there is a week or two-----

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Yes. Is there-----

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Why is the system not changed so that when somebody starts in the public service on the Monday or whatever-----

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: They are being paid in advance for doing the work. No one else does it that way.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: It is the processing time.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Okay, so by the time the person gets the money, the work has been done, but at the time the processing of the payment is done, the work has not been done.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: I do not mean this in a bad way, but it seems to be an essential feature of the system that this is happening.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Is it peculiar to the public service?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: What about the processing issue? What is the processing time for payroll?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Why is there a week's gap between the completion of processing and payment? It only takes 36 hours to get a payment through to a bank.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: Is there any loss to the Exchequer as a result of this change?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of the Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 18 - Shared Services
Vote 39 - Office of Government Procurement
Chapter 3 - Vote Accounting and Budget Management
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
(6 Jul 2017)

Seán Fleming: For example, let us say someone was overpaid by €100 gross. The net amount was €50, to keep the figures simple. The computer calculates the overpayment based on the net amount received. Rather than recouping the gross amount, the net amount is recouped.

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