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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)
(31 May 2017)

Seán Fleming: Who is 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)
(31 May 2017)

Seán Fleming: Just so we know who was there because we have mentioned people, some of whom only came on in 2016. We just want to have a feel for it.

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)
(31 May 2017)

Seán Fleming: We have September 2015.

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)
(31 May 2017)

Seán Fleming: It is from then until now, which is not a long period. Could Mr. Howard tell me approximately how many meetings of the audit committee were held in 2016?

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)
(31 May 2017)

Seán Fleming: Approximately, so there was a meeting only every couple of months.

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)
(31 May 2017)

Seán Fleming: To get our sequence right, Mr. Kelly states on page 10 of the internal auditors' report that the deputy commissioner for strategy and change management requested on 29 March 2016 that an audit be conducted on the Garda College to examine various matters. That is when Mr. Kelly was requested to conduct it. I take it that was the result of an audit committee meeting. Who are we talking about...

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)
(31 May 2017)

Seán Fleming: Would that have been his first audit committee meeting?

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)
(31 May 2017)

Seán Fleming: He came onto the audit committee only after-----

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)
(31 May 2017)

Seán Fleming: It was only his second, and he was a conduit through which Mr. Kelly was asked to prepare the audit. This committee is to be sent a record of the minutes. There were only half a dozen minutes. Is there an internal audit charter that is operated?

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)
(31 May 2017)

Seán Fleming: Is Mr. Howard happy, as chairman, that he followed the internal audit committee charter fairly?

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)
(31 May 2017)

Seán Fleming: Is Mr. Kelly, as the internal auditor, happy that he followed the charter for the internal audit?

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)
(31 May 2017)

Seán Fleming: For what period? Was it for all the periods?

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)
(31 May 2017)

Seán Fleming: Mr. Kelly said earlier, however, that he might have done things differently years ago, in 2011, if he had the information he has now.

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)
(31 May 2017)

Seán Fleming: That is fine. I would like the minutes if it is not too difficult to send them to us. I would also like a copy of the charter for the committee and for the internal audit. Who is going to arrange to send 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)
(31 May 2017)

Seán Fleming: I am sure they are standard documents in public bodies, by and large.

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)
(31 May 2017)

Seán Fleming: It is Deputy Catherine Connolly, Deputy Catherine Murphy, Deputy Alan Farrell, Deputy Marc MacSharry, Deputy Peter Burke, Deputy Mary Lou McDonald and Deputy David Cullinane. I call Deputy Connolly.

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)
(31 May 2017)

Seán Fleming: Will the witnesses come back to us with clarification in relation to the status of these issues? VAT, PAYE and PRSI should be very simple and straightforward and it should be possible to get an instant answer on that. Perhaps there is an annual income tax return or something else required.

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)
(31 May 2017)

Seán Fleming: Who is responsible then for the tax compliance in relation to the activities in the college that have not been included in the Vote up to now?

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)
(31 May 2017)

Seán Fleming: For our own knowledge, who is the assistant commissioner that reports to the Commissioner?

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)
(31 May 2017)

Seán Fleming: Who is the assistant commissioner?

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