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Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: We dealt with that in the past.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: It is an interesting piece of correspondence. If I am reading this correctly, on page 3 there are 17 individuals who are responsible for an appeal to the value of €711 million, which is quite extraordinary.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: This somewhat sits with the Comptroller and Auditor General's chapter on high net worth individuals. Is this something that we could hold over to form part of future discussions because we are going to have Revenue in so are we going to bring in the Tax Appeals Commission as well when we are dealing with that chapter?

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: It is an extraordinary figure.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: It is fair to point out that every individual has a right to appeal their tax liabilities, including high net worth individuals, and I have no difficulty with that. Having said that, there are still 17 cases under appeal to the value of €711 million. I hear what the Chair is saying about getting a bimonthly update on whether the cases have been settled because it is essentially a...

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: Whether it is corporate or individual, it still pertains to entities, small numbers of individuals and big money.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: We might need a bit more information; that is all I am saying.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: Someone got there before me.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: The Comptroller and Auditor General states that "attention is drawn to weaknesses". I wonder if it is weaknesses or failures. I am sure there are basic requirements or controls that any organisation should have in place. I do not accept that the term "weaknesses" suggests that the controls are not there. In many ways, the controls are there but they were not adhered to. If I am reading...

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: The follow-on question would be why a third-party agency would be needed to distribute the €196,000. Surely that is why the Arts Council is there in the first instance. I do not understand why one would give €196,000 to a third party to distribute money to grant recipients. If it is a private organisation, it would make money off the back of it. That strikes me as somewhat...

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: Is the company that received the €196,000 a private interest or a public body? It it an organisation that is funded?

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: I know. Was it a private company?

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: Right.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: I support Deputy Catherine Murphy's point about putting the national broadband plan on our work programme. On the previous issue, the Chairman stated that we need to get a breakdown of the number of cases.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: Yes, and the number of individuals who are subject to two, three or four cases, for example. If we ask for a breakdown of individuals we may not get that information.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: Yes, but it depends on how we ask the question. It should be on the basis of the existence of two or more cases that involve the same individual and, again, in bands. They are more likely to give it to us that way. It depends on how we ask the question.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: Just two or more.

Public Accounts Committee: Business of Committee (18 Oct 2018)

David Cullinane: And then it is two, four, five, six or whatever.

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)

David Cullinane: From a very low base.

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)

David Cullinane: I welcome Mr. Watt and his team to the committee. It is fair to say that it is a good job all around as far as I can see. There was not a huge amount I could have picked from the Comptroller and Auditor General's special report for this Department, which is obviously good. However, there are a number of questions I want to put, along with making a number of observations. Some of these may...

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