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Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: No.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: I has asked a very straightforward question. It is a "Yes" or "No" answer. Has the P35 for casual wages or otherwise been returned for the restaurant to Revenue?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: And the bar?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: So it is impossible to say. Is it guesswork?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Is there a private sector auditor who has agreed to conduct the audits for the bar?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Historically, for 2009. Has someone agreed to take on the job? Has a letter of engagement been signed and is he or she is ready to complete? Is he or she in the process of completing that?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: No.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: There was a private sector accountancy firm-----

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: -----that was auditing the bar-----

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: -----that gave an opinion on the 2009 accounts, I think. Subsequent to that, have we a signed letter of engagement with a private sector auditor to audit the bar up to termination?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: That is incredible. Why?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: My time is limited. I totally understand that point.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: I am not disputing that point. In terms of the bar, the witnesses seem to be saying that while a lot happened, we do not really know what happened and Revenue should shut it down and move on, especially if there is no letter of engagement signed by an accountant that shows that there is effectively no intent to quantify and get transparency in terms of what happened in the past.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Is Mr. Nugent saying that this work is not going to be done?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Has the company said it cannot do it?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: If that had been said at the start my job would have been a lot easier. Turning to the tax treatment of the living allowance that totalled €1.157 million in 2016, I note that, in November 2011, Revenue wrote to An Garda Síochána and directed that the practice of paying the living allowance during phase 2 was to be discontinued. What is the current position?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Has the practice been ceased?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: In terms of the tax treatment, what happened from 2011 to when it was ceased? Mr. Joseph Nugent:As I said, there is a reference, I think, in the C&AG's report, and apologies for putting words into Mr. McCarthy's mouth. He could not find evidence that Revenue confirmed that there was no liability. Is that correct?

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Yes.

Public Accounts Committee: 2016 Annual Report of the Comptroller and Auditor General
Chapter 12 - Management of Ancillary Services at the Garda Training College
(23 Nov 2017)

Peter Burke: Right.

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