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Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: There are a couple of things. Regarding the Apple escrow fund, the Advocate General came down on the side of the Commission and we are waiting to see if that is upheld in court. Some funds could be claimed by other jurisdictions. Presumably, the Department has started to plan in case that happens. I presume it would go from an escrow account to another type of account, if that happens....

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: No, it is the mechanisms the Department is likely to use.

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: Presumably the Department is doing some research into different scenarios. In the event tax is claimed from other jurisdictions, is the cost of the administration something Mr. Hogan has considered? Presumably Mr. Hogan can even talk about this in a hypothetical way. Is that potential claim in perpetuity or is it time limited?

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: Right.

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: What is the extent of those claims?

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: I will move to something else. Mr. Hogan referred to bundle 1 and bundle 2 regarding housing. Would they be PPPs or what is the nature of housing that would be-----

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: Yes.

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: Presumably the Department has some oversight on this. We have representatives from the Department of Public Expenditure, National Development Plan Delivery and Reform in a number of weeks ago and obviously it was one of the questions I asked. For example, there is a whole range of different housing options now. One of them is long leasing and it drives me absolutely bonkers because it is...

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: I am just asking how it would be counted.

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: A commitment is made for 25 years and there is a contractual obligation. How that is handled is important. I would appreciate a note on that-----

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: -----and on what role, if any, the Department of Finance or the Department of Public Expenditure, National Development Plan Delivery and Reform has in inputting into that kind of a mechanism or if it is exclusive that the Department deals with it and makes that decision. I have no problem with us having borrowings when there are assets on the other side. It is an entirely different thing...

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: Until it materialises, if it materialises. Okay. Can I ask about the staff in the Department? I am always very conscious of this because around the time of the crash, it was said there was a lack of expertise in the Department. I am aware some people have been seconded into the Department. Are consultancies used at the moment? I am very conscious of the case in Australia with PwC. Is...

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: It is something I presume the Department puts on a risk register anyway.

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: I completely understand that there could be a specialist area that needs attention. It is the residual that I was particularly asking about. On the PAS system, Mr. Hogan is saying that direct advertising was better. Is it quicker?

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: Is the Department of Finance the only Department doing that directly?

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: Is the PAS system not working then?

Public Accounts Committee: Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
(30 Nov 2023)

Catherine Murphy: Mr. Hogan spoke about the Department of Finance. Would it not have been absolutely obvious that the jobs that were available or that were to be advertised would have been with the Department of Finance?

Public Accounts Committee: Business of Committee (30 Nov 2023)

Catherine Murphy: Where there is a winding up and a nil balance and the Comptroller and Auditor General has a responsibility to audit, who pays the audit fees and are there other residual costs?

Public Accounts Committee: Business of Committee (30 Nov 2023)

Catherine Murphy: Are there many of these? If legislation is needed, I presume it can deal with a multiplicity of them. We will not need individual Bills.

Public Accounts Committee: Business of Committee (30 Nov 2023)

Catherine Murphy: To tidy that up.

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