Results 18,821-18,840 of 26,430 for speaker:David Cullinane
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Is Professor Barry aware of the statement that ignorance is no defence in law? It is no defence simply to claim one is unaware of the rules. Is it his view that there was any wrongdoing by individuals in his organisation relating to claiming expenses? He is talking around these issues and not being direct about them. If an organisation is to learn lessons from something like this, the...
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: My understanding of wrongdoing may be different from Professor Barry's. What I am hearing from him is that he does not believe there was any abuse of the system, nor any intentional wrongdoing by anybody. If there was any wrongdoing it was because people did not understand the processes relating to the rules. Certainly he would not agree that there was any level of corruption with a small...
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Professor Barry can reject that and he is entitled to do so, but I am saying that he rejects that there was any level of corruption or that there was any level of wrongdoing by individuals intentionally or maliciously, to use that word that Professor Barry used in a different context. He rejects there was any abuse. Does he accept then that there were financial control failures?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Does he accept there were control lapses?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Who is responsible for system failures and control lapses?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Does Professor Barry take personal responsibility for these control lapses and system failures?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Does Mr. Field accept any responsibility for any of these failures?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Mr. Field is gearing up for another round-the-houses answer. It is a very simple question.
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: I have given Mr. Field a long time to answer the question but he has still not done so. I accept what he says and thank him for his clarity, but we got a straightforward answer from Professor Barry who accepted some responsibility for the failures. I am asking the same question of Mr. Field. Rather than giving me again a long-winded response, I ask him to be quite short and succinct about...
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Is that a "Yes" or a "No"?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: I take it that Mr. Field feels he was less responsible. He is saying that he had not been around for as long as Professor Barry.
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Who was Mr. Field's predecessor? We do not know his or her name. Would he or she have had some responsibility?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Somebody was doing the job temporarily.
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Sorry, with respect, I have to ask the witness to hold for a second because we have very limited time windows and the witness is very good at giving long-winded responses to questions. He has given me his position. He joined the organisation later than Professor Barry. Previous to this, an individual was there for 12 months, temporarily, and somebody would have held the post previous to...
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: We are talking specifically about control lapses that have been accepted. I am not asking about micro-management of very minor lapses here and there but about general control lapses that have been identified. Does Mr. Field know the ones to which I am referring?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: I will come back very quickly to the sabbatical expenses and the €186,000 that was then paid to Revenue. Mr. Field has partially explained that in terms of my understanding of it. Is Mr. Field saying that €186,000 was, in part, a result of income liabilities for staff who got the expenses?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: If that had been done and the mistake had not happened and the person then got the expense but it was treated as pay, would that individual have had to pay tax on that amount? Would he or she have been liable for the tax? Would it have been classed as income from his or her perspective?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: I understand that. I am not talking about the settlement. If the mistake had not happened and the payment was made, it would have been appropriate if that was declared as income and the person would have then paid tax on it to Revenue. Is that not the case?
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: Exactly. So the individual would have paid it, not the institute.
- Public Accounts Committee: University of Limerick: Financial Statements 2014-2015 (30 Mar 2017)
David Cullinane: I am not talking about the mistake.