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Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: Why would a group lose its tax status? We will ask the Revenue but Ms Martin must also know.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: It is because the group is no longer active. We will ask Revenue whether there is a sunset clause involved when it comes before the committee next week. We will make a note of that. The first of the organisations with which the Charities Regulator has a lot of interaction that Ms Martin mentioned was Revenue. The regulator has quite a lot of dealings with it because of the financial side...

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: Davy can invest in funds that do not include companies involved in those industries. I ask the witnesses to provide the committee with a note. If those areas are not already excluded, I ask the regulator to follow the example of the other leading State agencies that have already implemented policies on this matter. It does not have to be legal, in that it can be an investment choice. If...

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: It can be sent to us in writing.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: The national childcare scheme.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: We can put that to the Revenue Commissioners next week.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: The charitable exemption does not mean they necessarily get the tax exemption.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: We will raise that with the Revenue Commissioners when they are here in the next week or so.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: I have some brief questions on page 9 of the financial statement. The CRA spent a great deal on legal fees. Why was it so much? Given the size of the organisation, €213,000 is a lot.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: Page 8 refers to consultancy costs. Consultancy costs include the cost of external advice to management and exclude outsourced business as usual functions. Can you differentiate between paying somebody on a consultancy basis and an outsourced function? What is the difference?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: How many whole-time equivalent posts are outsourced?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: Okay. I was worried that it might be a large number. The CRA has consultancy costs of €388,000. The digital platform, which was mentioned earlier, is €218,000. Page 22 refers to consultancy costs of €333,000. The digital platform is a significant element of that cost. According to page 8, the authority capitalised €212,000 of it and only charged...

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: Okay. I see that the authority brought €298,902 into its capital account. I presume the €212,000 is part of that. I am looking at page 23.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: What else has been capitalised other than the expenditure on the digital platform?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: Will Ms Martin send us a note on it? There is quite an amount capitalised out of what the organisation is spending. I realise that if the organisation is building up the system it will want to do that, and some of it is then charged to revenue. I will be happy if she sends a note on that.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: We have concluded our work and a division has been called in the Chamber. I thank the witnesses from the CRA and the Department of Rural and Community Development for their attendance and for the information provided as well as for the information they will forward to the secretariat in writing in due course in respect of information sought at the meeting. We will suspend the meeting...

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Seán Fleming: We will go into private session.

Public Accounts Committee: 2018 Annual Report of the Accounts of the Public Services
Chapter 9 - Greenhouse Gas-Related Financial Transactions: Discussion (Resumed)
(21 Nov 2019)

Seán Fleming: We resume our discussion of the Comptroller and Auditor General's Report on the Accounts of the Public Services 2018, chapter 9, which deals with greenhouse gas-related financial transactions and matters relating to carbon tax. We have already had a meeting with the Central Statistics Office and the Economic and Social Research Institute on this topic. They have carried out some related...

Public Accounts Committee: 2018 Annual Report of the Accounts of the Public Services
Chapter 9 - Greenhouse Gas-Related Financial Transactions: Discussion (Resumed)
(21 Nov 2019)

Seán Fleming: I thank Mr. McCarthy. I now invite Mr. Brian Carroll to make his opening statement.

Public Accounts Committee: 2018 Annual Report of the Accounts of the Public Services
Chapter 9 - Greenhouse Gas-Related Financial Transactions: Discussion (Resumed)
(21 Nov 2019)

Seán Fleming: I thank Mr. Carroll for his opening statement. I call Deputy Cullinane who was the first to indicate.

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