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Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 6 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 2 - Collection of Pension Contributions due to the Exchequer
Chapter 3 - Control of Funding for Voted Public Services
Chapter 5 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
Comptroller and Auditor General Special Report 99: Public Sector Financial Reporting for 2015
Comptroller and Auditor General Special Report 100: Public Sector Financial Reporting for 2016
(18 Oct 2018)

Marc MacSharry: Let me roll up the next question because I do not want to annoy the Chairman. Mr. Watt can certainly answer that. On property-related matters, I am interested in hearing Mr. Watt's view on the sale and acquisition of the former Harold's Cross greyhound stadium, which was the subject of a Committee of Public Accounts meeting in May last. At that time, my crude valuation was probably within a...

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 6 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 2 - Collection of Pension Contributions due to the Exchequer
Chapter 3 - Control of Funding for Voted Public Services
Chapter 5 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
Comptroller and Auditor General Special Report 99: Public Sector Financial Reporting for 2015
Comptroller and Auditor General Special Report 100: Public Sector Financial Reporting for 2016
(18 Oct 2018)

Marc MacSharry: From Mr. Watt's perspective, what is the relevant authority in respect of that valuation?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 6 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 2 - Collection of Pension Contributions due to the Exchequer
Chapter 3 - Control of Funding for Voted Public Services
Chapter 5 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
Comptroller and Auditor General Special Report 99: Public Sector Financial Reporting for 2015
Comptroller and Auditor General Special Report 100: Public Sector Financial Reporting for 2016
(18 Oct 2018)

Marc MacSharry: Could that office be asked to retro-engineer a valuation to facilitate?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 6 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 2 - Collection of Pension Contributions due to the Exchequer
Chapter 3 - Control of Funding for Voted Public Services
Chapter 5 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
Comptroller and Auditor General Special Report 99: Public Sector Financial Reporting for 2015
Comptroller and Auditor General Special Report 100: Public Sector Financial Reporting for 2016
(18 Oct 2018)

Marc MacSharry: We are in trouble if land is being inflated by one Department for the benefit of another.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 6 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 2 - Collection of Pension Contributions due to the Exchequer
Chapter 3 - Control of Funding for Voted Public Services
Chapter 5 - Vote Accounting and Budget Management
Vote 11 - Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Comptroller and Auditor General Special Report 95: Financial Reporting in the Public Sector
Comptroller and Auditor General Special Report 99: Public Sector Financial Reporting for 2015
Comptroller and Auditor General Special Report 100: Public Sector Financial Reporting for 2016
(18 Oct 2018)

Marc MacSharry: I was speaking about the public sector.

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: We will have a man on the inside then.

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: I welcome everybody. My records show that a meeting of the committee in May 2014 discussed whistleblowing. I was not a member at the time. The minutes show, in the context of what Deputy Kelly said about what would have happened before the Bill was passed, that Mr. Ó Foghlú stated that even as late as the previous week the HEA had written to the institutes of technology about...

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: Would Mr. Ó Foghlú be aware because he was aware at the time? I accept it was a few years back.

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: Mr. Ó Foghlú was obviously aware of it because he was telling the then committee about it.

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: I am only asking Mr. Ó Foghlú about something he stated in 2014.

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: Okay. From memory, can Mr. Ó Foghlú recall if there was the hope-----

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: We have had somebody suggesting good faith policy. The hope was good faith policies were in place and that it is hoped that would have been the default position should what we now describe as disclosures come forward. In Cork Institute of Technology, CIT, for example, we had a draft disclosures policy. If Mr. Ó Foghlú recalls, it arose at our previous meeting. Was there any...

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: There probably will be when legislation is enacted to deal with this issue, but-----

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: I presume that will not be retrospective.

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: There are a few points on a similar subject matter that I would like to put on the record. The matter dates back to June. I will refer to the transcript of that day. On three occasions, December 2015, on which date I would not have been here, June 2017 and June 2018, the Committee of Public Accounts was informed by the president and vice president of CIT that they never received a...

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: That is very important, because Dr. Love stated that is the 2017 disclosure.

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: I am back in 2012 here, and that is what the question refers to. The HEA got a disclosure in 2017 that went around the houses. Unfortunately, from a governance perspective, there seemed to be a bit of checking in with CIT before it went to the HEA, which is not good governance. I note Mr. Ó Foghlú suggested that sometimes, through the back channels, one might touch base to see...

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: I used the words "back channels", because it was inappropriate to have done so. The Department should have gone to the discloser. We are talking about 2012. What is the HEA position on that? Was it a disclosure or not?

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: That relates to a-----

Public Accounts Committee: HEA Financial Statements 2017 (18 Oct 2018)

Marc MacSharry: I will just help Dr. Love continue. I understand that there is a High Court case, but that relates to a human resources matter, not a disclosure.

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