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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)

Seán Fleming: There is a weekly stipend.

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)

Seán Fleming: Is Mr. McCabe saying that at the end of a month or a quarter there is-----

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)

Seán Fleming: The cheque comes back to pay what was paid out in the previous quarter.

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)

Seán Fleming: Perhaps I have missed something here. I am not aware of the change in the system. Somebody will have to send the committee on a note on the old system and the new system because we do not want to write a report on a system that does not currently exist.

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)

Seán Fleming: When did the old system stop?

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)

Seán Fleming: Does the audit report at which we are looking cover both of these systems, or some part of them? Did they fully distinguish between-----

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)

Seán Fleming: To what period does the audit report cover?

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)

Seán Fleming: Does the audit report distinguish between the two types of funding? I read it a while ago.

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)

Seán Fleming: The old regime.

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)

Seán Fleming: I will very briefly ask the representative from the Office of the Comptroller and Auditor General. I do not want to put Mr. Nugent on the spot. I know Mr. McCarthy is here. It sounds to me as if the newer system is probably more appropriate, in other words, a straight imprest system to cover the restaurant's running costs. If the bill was €100,000 or whatever, the receipt 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)

Seán Fleming: Does the system that allowed the generation of surpluses over the extended period not exist as we speak?

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)

Seán Fleming: Mr. Nugent can understand, we have been going into so much detail that we got lost in the change in system. Is Mr. Nugent saying that, essentially, everything we are speaking about is a result of the surpluses that were generated under the old system, which stopped in 2011?

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)

Seán Fleming: Mr. Nugent can see how this is significant to our understanding.

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)

Seán Fleming: If the funding regime into Templemore has changed, we need clear notes on the old and new systems.

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)

Seán Fleming: I was confused about the funding system.

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)

Seán Fleming: Does the report clearly distinguish the money that went through the system that came from the Vote and the extra income that was generated from the other activities Mr. Nugent mentioned?

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)

Seán Fleming: Mr. Dunne would know this from his previous experience. Is it possible for the internal audit function to specify, in the summaries in this report on the income that went through each year, which income was based on the stipend, the voted amount, and which was the additional surplus income?

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)

Seán Fleming: It came from the Vote.

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)

Seán Fleming: I would like to know the proportion. Was it 70%, 80%, 90%?

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)

Seán Fleming: Will Mr. Nugent ask somebody to come back to the committee with a note?

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