Joe O'Toole (Independent)

I have a problem with this section. There is a flaw in it which needs to be looked at. This is an important section that deals with the report of the inspectors and who might have access to it. The authority may, if it considers it appropriate, furnish a copy of the report on request and on payment of such fee as may be prescribed to a number of different people, one of whom would be a trustee of the charity, a person whose conduct is referred to in the report or the auditors of that charitable organisation, etc.

It is incorrect to charge for the report a person whose conduct is referred to in it. It certainly is contrary to common law and it certainly impinges on the principles of natural justice to do so because a person is entitled to see what charges are made about him or her. It is singularly inappropriate where, for example, I am being investigated by an inspector, as could happen, even on issues we need not refer to now but which could include everything from immoral acts to all manner of other things, and a report is made on me.

A real-life parallel situation occurred last week. The Moriarty tribunal was required to provide a copy of its interim report at no cost to every single person mentioned in that report. We are doing the very opposite in this section. We are requiring the payment of a fee. I do not oppose the charging of a fee in certain cases. I refer to subsection (3)(b)(1) where it might be reasonable to charge a fee in such an instance. The person mainly involved, however, has an entitlement and should not be charged. I see no difficulty with charging the auditors I have significant problems with charging the next three people listed because this goes against Government policy and other legislation.

When the Committee of Public Accounts was dealing with offshore accounts and the prudential behaviour of the banks in the earlier part of the previous decade, one of the problems that became exposed was that people did not know what was going on. The Central Bank did not know what the Revenue Commissioners knew. The Revenue Commissioners did not know what someone else knew. The regulation dealing with the Office of the Director of Corporate Enforcement deals with this in a number of places. What normally happens is there is a memo of understanding between the two groups, for example, between the Central Bank and the Revenue Commissioners or whatever. This is not the point I am making but there should be a free flow of information. In another part of the Bill there is a requirement if one thinks something is criminal to pass on the information, and that is very good. However, in this instance there could be a piece of information to which the Revenue Commissioners, the Director of Public Prosecutions or the Central Bank might wish to have access. As a matter of principle, if those bodies require it, they should not be required to pay for it. I do not think it is a sustainable position to hold. Those three who are acting for the public good and also the person whose conduct is referred to in the report should not pay. I await the Minister of State's view.