Results 14,181-14,200 of 26,396 for speaker:David Cullinane
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Outside those projects, the contractors used one or the other. We are certain of that. That is fine. The next part of the report states, "Recording of hours provides a valuable verification for ICT management and personnel responsible for authorising invoices." I can understand that. This relates to verification of the hours. Who authorises the invoices?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: When one goes up the chain in terms of the line management, somebody then authorises the invoice. To whom is that person accountable?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: To whom is that person accountable? Who is ultimately accountable?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I will stop Mr. Kidd there. All of that is fine. I understand all of that. I do not really need that level of context. My point is a more specific one. Somebody authorises the invoices for those who are not doing project work, and we know that their contract is such that they have to record their hours.
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: The next line of the audit report states:GIAS recommend this [that is, making sure there is verification of hours] as a reasonable control. In addition, there is no clearly documented process in place and no evidence of countersigning of timesheets to verify hours worked for some Accenture personnel. Mr. Kelly was of the view that there was a problem with the countersigning of time sheets....
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I am only giving context; I have not asked the question yet. My question is to Mr. Kidd. Is he satisfied that people who authorised the invoices did so appropriately?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Mr. Kidd is satisfied. That is fine. Is Mr. Kelly satisfied that the invoices were authorised appropriately?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: To be clear on what Mr. Kelly is saying, he stated in his audit report: "there is no clearly documented process in place and no evidence of countersigning timesheets to verify hours worked for some ... personnel." However, he is also saying that the authorisation of the invoices was done appropriately. This does not really make sense to me.
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I am on page 4, at "Recording of hours". This is one of Mr. Kelly's key findings.
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: If they were not properly signed off, which is the question I asked, how, then, is Mr. Kelly satisfied they were authorised correctly? That is a different way of answering the question I asked a moment ago.
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I do not want to be unfair to anybody - I will move on to the next issue I wish to raise shortly - but would a fairer assessment be that the authorisation of the invoices was being done based on the use of a weaker system of control?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Would that be Mr. Kelly's assertion?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: That would have been easier to say a few moments ago, but that is it. Moving to the contracts, Mr. Kelly's report states:The contract with Accenture provided to the audit is dated August 2009. This contract was extended without recourse to tendering. This is where Mr. Kelly then says he can give no assurance that public procurement requirements are being complied with, which represents a...
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I will then put the question to Mr. Kidd: why was that the case? Was the contract rolled over a number of times and, if so, how many times?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I did not ask about the complexity. I ask Mr. Kidd to bear with me. I do not want to be rude in any way. I am just trying to elicit information first, and then we will look at whether there are issues in this regard. When was the contract with Accenture first signed?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Who signed off on that each and every year?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Mr. Kidd signed off on it?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I ask Mr. Kidd to bear with me. He signed off on it each and every year. Was he aware, when he signed off on it each and every year, that-----
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: -----there were procurement issues?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Would he have had a view, as Mr. Kelly does in his report, that doing so presented a high risk?