Jim O'Callaghan (Dublin Bay South, Fianna Fail)
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30. To ask the Tánaiste and Minister for Justice and Equality the action he will take regarding the findings and recommendations of the Committee of Public Accounts report on Templemore, specifically those that relate to his Department. [44215/17]

Charles Flanagan (Laois, Fine Gael)
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The Public Accounts Committee published a report of its examination of matters in relation to financial procedures at the Garda College, Templemore on 18 July last. It follows from the Interim Audit Report prepared by the Garda Internal Audit Section of An Garda Síochána and published by the Garda Commissioner last March. The PAC report makes a number of findings and recommendations in relation to An Garda Síochána and my Department. Those findings and recommendations are being carefully examined with a view to identifying what follow up is appropriate.

In relation to findings concerning my Department and, in particular, in relation to its oversight of financial matters within An Garda Síochána, these findings are being examined to determine whether any enhancements are required to existing oversight arrangements within the parameters of the statutory framework set out in the Garda Síochána Act 2005. It is important, however, to recall that under the Act it is the Garda Commissioner who is the Accounting Officer for the Garda Vote and is in law responsible for ensuring that the appropriate controls apply to expenditure within the organisation. Similar to all accounting officers, the Commissioner is responsible for the preparation of an annual Appropriation Account, which is then audited and reported on, by the Comptroller and Auditor General in his annual report each year.

That said the fact that the Garda Commissioner is in law the Accounting Officer does not, of course, relieve my Department of its oversight role in relation to An Garda Síochána.

Indeed, new structures were put in place in recent years to strengthen oversight with the introduction of a formal governance agreement with An Garda Síochána in 2015. The Governance Framework Agreement makes provision, amongst other things, for regular governance meetings between the Secretary General of my Department and the Commissioner as well as tripartite meetings involving my Department, An Garda Síochána and the Authority.

A new Governance Framework Agreement is in the process of being drawn up by my Department in consultation with An Garda Síochána, having regard to the revised 2016 edition of the Code of Practice for the Governance of State Bodies. This new Agreement is expected to be concluded by end 2017. A communications protocol between the Department and An Garda Síochána is also being developed as part of this process. This work will be informed by the findings and recommendations of the PAC Report. A formal response will in the normal course to the Committee from the Minister for Public Expenditure and Reform.