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Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: According to that note, it did have risk issues. What the witness is saying to me is ridiculous. From my perspective, if I was auditing a company in the private sector and the group financial controller said to me that there were no issues and that the bank balances were okay, I would not just walk away. The witness was relying on Mr. Culhane. His job was to challenge people in An Garda...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: Do we know what they are for?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: Are all of those entities tax compliant?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: We are talking about An Garda Síochána here. We are talking about those who enforce the law. We know that culture has changed in terms of governance in this country and how much we have moved on. Can Mr. Nugent tell the committee if the entities in question are tax compliant? This is very important.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: Have the tax numbers relating to them been closed off?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: Have up-to-date tax returns been filed for the tax numbers that have been closed?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: I am asking a very straight question. Have up-to-date tax returns been filed for each of the closed entities?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: The witness does not know the answer. It is very serious.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: In terms of those five accounts, Mr. Nugent should be able to answer this question. How many of the accounts have their returns up to date, be they VAT returns, P30s or P35s?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: But that should be a very easy thing to find out.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: Are they all up to date?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: That means that the due date for each return on those tax numbers has been met in full.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: Is there any liability on them?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: We should know. If Mr. Nugent is telling me the returns are done then the amount has to be quantified because one has to put a quantity on the return. It should not be about a discussion with Revenue, it is a black and white figure. If the returns are done and Mr. Nugent has said they are compliant we should know immediately.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: No, they do not. It is self-assessment.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: Does Mr. Kelly have anything to add on that point? Is he aware whether the returns are up to date for the five tax numbers, and if there is any outstanding liability on them?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: Could anyone answer?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: When Mr. Kelly did the interim audit that should have been a central issue. Mr. Kelly should be aware of it if there was exposure to Revenue in relation to accounts that were held. That is my opinion. Does Mr. Culhane know?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: I accept that but we do need an answer to the question in terms of our correspondence. The witnesses have been very clear with the committee that the returns have been filed. If a return is filed, the quantity – the amount – is on the return and it is very clear whether it was discharged or not. That is black and white stuff. It does not wash to say the issue is being...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
(31 May 2017)

Peter Burke: The restaurant is not a company structure. Is it correct that the restaurant is not a company?

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