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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)
(14 Jun 2017)

David Cullinane: Sorry, Mr. Dunne. I accept all of that. What I am saying is that there is a strong criticism in the internal audit report which suggests that internal audit was the body best placed to do that investigative work. This goes back to what I said earlier. There was a sense that those involved would deal with it in-house and would not allow internal audit, the audit committee or the...

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)
(14 Jun 2017)

David Cullinane: Mr. Dunne does not accept internal audit finding in that regard. Is that correct?

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)
(14 Jun 2017)

David Cullinane: I will come back to Mr. Dunne because-----

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)
(14 Jun 2017)

David Cullinane: I believe there is an irreconcilable difference between what internal audit is saying and what Mr. Dunne has said. I will come back to that later. I have one final question for Mr. McCabe. Deputy McDonald put this to Mr. McCabe earlier. I have before me a note with an account of Mr. McCabe's contribution in which he says this could have been career-ending for him because of the...

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)
(14 Jun 2017)

David Cullinane: The Commissioner accepted that there were financial irregularities. Internal audit says there were financial irregularities. Yet, Mr. McCabe was in a very senior management position at the time in the Garda training college. Surely, Mr. McCabe must take some responsibility for the fact that these irregularities existed under his watch. Would he at least accept that today?

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)
(14 Jun 2017)

David Cullinane: The Commissioner accepted financial irregularities. We will have the Commissioner before the committee next week. I will put those questions to her. I will put to her the responses of Ms McMahon, Mr. McCabe, Ms Nugent, Mr. Dunne, Mr. Nugent, Mr. Ó Cualáin and Mr. McGee. Mr. McCabe was in a very senior position. The Commissioner accepts that there were financial irregularities...

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)
(14 Jun 2017)

David Cullinane: If there were financial irregularities, they happened on Mr. McCabe's watch.

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)
(14 Jun 2017)

David Cullinane: I am not talking about criminal wrongdoing but about financial irregularities.

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)
(14 Jun 2017)

David Cullinane: I will come back to the matter in the afternoon.

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)
(14 Jun 2017)

David Cullinane: Perhaps I can be helpful to Deputy Kelly.

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)
(14 Jun 2017)

David Cullinane: Mr. Dunne, it was not just relating to what was said. The criticism from internal audit was that in the first instance a copy of the report, which should have been given in July but then was given verbally in September, was not circulated prior to that and was raised under "any other business". That, coupled with what the internal auditor is saying, leads us to believe that it was not given...

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)
(14 Jun 2017)

David Cullinane: I will say to the witnesses that we, as members of the Committee of Public Accounts, have no axe to grind. We are dealing with an internal audit report which was presented to us. In fact, it came from a leak. We may have got it anyway over the course of time, but we are dealing with an internal audit report which was not done by us. It was done by internal audit 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)
(14 Jun 2017)

David Cullinane: It is more than that. We know they were missed opportunities. This is not just about moving on. We have to understand why it did not happen, because one of the things that the Garda Commissioner was clear about when she was in was that there has to be accountability and transparency. When there were breakdowns in communication, if people did not do their jobs, it had to be noted, accepted...

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)
(14 Jun 2017)

David Cullinane: When Mr. Ó Cualáin answers, certainly, Mr. Dunne can speak. I put the question to Mr. Ó Cualáin.

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)
(14 Jun 2017)

David Cullinane: It was obvious that nobody has accepted any responsibility. Mr. Ó Cualáin is saying that these were past mistakes, but not one single individual in the room has acknowledged any mistake on his or her part.

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)
(14 Jun 2017)

David Cullinane: Mr. Dunne accepts that, and we should note that and that will be accepted. That is the first acknowledgement-----

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)
(14 Jun 2017)

David Cullinane: -----and possibly the only acknowledgement. While Mr. Dunne is on that subject, he was presented with a report from Mr. Barrett on 6 July 2015. Is he familiar with that?

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)
(14 Jun 2017)

David Cullinane: Is Mr. Dunne aware of what Mr. Barrett would have said? It was a very extensive report, with much in it. Is that correct?

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)
(14 Jun 2017)

David Cullinane: On page 2 of that report, Mr. Barrett says that annual published accounts, signed off by Accounting Officers since 2005, stand compromised, in his view. That was his view. Mr. Dunne received a note from the head of human resources stating that, from his perspective, he believed, potentially or otherwise, that accounts were compromised. Surely Mr. Dunne would have had a responsibility then...

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)
(14 Jun 2017)

David Cullinane: This goes to the heart of the problem. It is a view of Mr. Barrett, but every single time that somebody flags that something should be done, that there are either compromised accounts, or that the Comptroller and Auditor General should be informed, or that the Department of Justice and Equality should be informed, and it is not done, people point to somebody else. I am putting it to Mr....

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