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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)

Seán Fleming: The topic has come up a few times.

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)

Seán Fleming: Mr. Watt can come back to us.

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)

Seán Fleming: I thank Deputy Aylward. We have concluded our discussion relating to a number of Votes, chapters and Comptroller and Auditor General special reports. We have done quite a bit this morning, although some of this has been before us, off and on, previously. Before concluding I thank witnesses from the Department of Public Expenditure for their attendance and the material they will send to us...

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

Seán Fleming: We are joined again by the Comptroller and Auditor General, Mr. Seamus McCarthy, who is a permanent witness to the committee and Ms Colette Drinan, deputy director of audit at the Office of the Comptroller and Auditor General. We are meeting representatives from the Department of Education and Skills and the Higher Education Authority, HEA, to discuss the Higher Education Authority's...

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

Seán Fleming: I thank Mr. McCarthy. I invite Dr. Love to make his opening statement.

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

Seán Fleming: Is Mr. O'Toole moving from SOLAS to the HEA?

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

Seán Fleming: I now invite Mr. Seán Ó Foghlú to make his opening statement.

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

Seán Fleming: I thank Mr. Ó Foghlú. We shall move on questions from members who have indicated in the following sequence: Deputies David Cullinane, Alan Kelly, Marc MacSharry, Catherine Murphy and Catherine Connolly. The opening speaker will have 20 minutes and the second, 15. Because this is an afternoon session I will stick to these times limits. Members will have a further opportunity to...

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

Seán Fleming: To clarify, the Deputy is not referring to any Accounting Officer in this room.

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

Seán Fleming: It is in process and there has been no decision or outcome yet.

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

Seán Fleming: No, the HEA stated it only became aware-----

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

Seán Fleming: The Minister has powers to commission various investigations and the HEA has not with respect to universities. The process for the Kildare and Wicklow Education and Training Board, ETB, was commissioned by the Minister.

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

Seán Fleming: Would the Minister have had the authority to commission the investigation in Waterford?

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

Seán Fleming: I am not asking you to get into it.

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

Seán Fleming: Okay. The HEA commissioned a report and issues have yet to be resolved. That is fine and the matter is parked until we get there. The Minister has separate powers to commission an investigation if he or she believes statutory requirements to do it have been met, as was done in the case of the Wicklow and Kildare ETB.

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

Seán Fleming: Yes, he did it with the previous case in Waterford. In other words, power rests with the Minister. In parallel, the Minister for Health could commission HIQA to do a report on a hospital if he or she so chose. What power does the Minister have to commission an investigation? I know the HEA might be constricted with its legal powers but perhaps whoever drafted the legislation did it to...

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

Seán Fleming: Mr. Beausang can see now why I was asking the question.

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

Seán Fleming: I am sorry for interrupting but Mr. Beausang is going into an important area. Will he send us a note?

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

Seán Fleming: Yes, a note on the powers of the Minister and the different types of investigations based on the circumstances-----

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

Seán Fleming: I am coming out of it.

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