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Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: You were happy with that.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Was the HEA happy that the people organising that process were the self-same people mentioned in the disclosure?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Who was that?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: That was not the case at that stage.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Who set the terms of reference?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Does Mr. Gallagher want to come in?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Your solicitors are O'Flynn Exhams.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: They were mentioned in the disclosure too.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: They provided advice to the audit committee on this matter.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: We are getting a picture here. An awful lot of the people who are the subject of false or negative allegations - I say that without prejudice - are the same people who designed and are operating much of the process. Is that not correct?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Tell me then. I am just adding up the answers Mr. Gallagher is giving me. That is what it amounts to.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: They wrote to Mr. Gallagher. He was the conduit for Arthur Cox.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Why did they not write to the chair of the audit committee, as opposed to Mr. Gallagher? Does Mr. Gallagher handle all of its correspondence?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Why did they write to Mr. Gallagher on that occasion?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Am I on a different planet here? If allegations are made about people, however false or negative they may be, is it not wholly inappropriate from the perspective of the HEA and the Department? I say without prejudice that it is just wrong. There is a conflict here. I am saying this without prejudice. I am not pointing any fingers. How in God's name can the executive and other people who...

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Yes.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Okay. We are saying that Arthur Cox designed the terms of reference. Is that the position?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: Do we have those terms of reference?

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: They can be sent on. We do not need to go into them now.

Public Accounts Committee: Financial Statements 2016: Higher Education Authority, University College Cork and Cork Institute of Technology (24 May 2018)

Marc MacSharry: To be honest, I think it is-----

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