Results 14,381-14,400 of 26,610 for speaker:David Cullinane
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: That is helpful. I commend the internal audit service on the work done on this audit. I have no difficulty with that. Page 4 contains the main findings and recommendations. I wish to talk Mr. Kidd through some of these. He may be able to help me to understand some of the issues. Under the main findings and recommendations the reference to priority 1 recommendations includes the...
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: How were they engaged?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Were they employed on a contract basis?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Was that part of the contract?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: They are subcontractors, essentially. Is that correct?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I have all of that and I accept all of that. My point is that these subcontractors are engaged through Accenture and there is a contract with An Garda Síochána.
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: It is through Accenture. Within those contracts there is an obligation to comply with timesheets.
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: The internal audit report states that some contractors engaged through Accenture do not record their hours of attendance on electronic time recording system, unlike other contractors. Is that because they use paper?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: I have that. Will Mr. Kelly indicate whether it is the case that no issues arose with regard to contractors not using either the electronic system or the paper system? Did internal audit come across any instances where no hours were recorded either on paper or electronically?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Yes, to what? Did internal audit find instances of this?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Maybe I will be clearer with my question. It is straightforward. Mr. Kidd is saying there is a contract as well as an obligation to record hours, whether electronically or through a paper trail. Mr. Kelly carried out an internal audit and reported that there was a difficulty with the recording of hours. I am asking whether there were any examples of subcontractors or people engaged...
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: Is Mr. Kelly certain on that?
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: That seems to be different from what I got earlier. I want absolute clarity on this because I have no wish for Mr. Kelly to have to come back in a few weeks' time to give a different response. I realise Mr. Kelly is conferring with someone behind him. My question is clear. Mr. Kelly is certain there are no instances of individuals who were contracted using neither the paper trail to...
- Public Accounts Committee: Garda Internal Audit Report on ICT Directorate Payments Process (31 May 2018)
David Cullinane: They were employed on a project basis.
- 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?