James Geoghegan (Dublin Bay South, Fine Gael)
Link to this: Individually | In context

484. To ask the Minister for Finance to confirm that for each year between 2020 and 2025 in respect of the boards of bodies under the aegis of his Department, that the board has a terms of reference; where that is not the case, to identify that body, by reference to year or years where no terms of reference existed; and if he will make a statement on the matter. [24236/25]

James Geoghegan (Dublin Bay South, Fine Gael)
Link to this: Individually | In context

485. To ask the Minister for Finance in respect of the boards of bodies (details supplied) under the aegis of his Department, to confirm that for each year between 2020 and 2025, at least one member of the audit and risk committee of that board has recent, relevant financial experience for each of those years; where that is not the case, to identify that body, by reference to the year or years where no so such member existed; and if he will make a statement on the matter. [24237/25]

James Geoghegan (Dublin Bay South, Fine Gael)
Link to this: Individually | In context

486. To ask the Minister for Finance to identify, by body name and associated skills gap, any skills gaps identified by the chairperson of that board (details supplied) in correspondence to his Department or a Minister in respect of the composition of the board of the body referred, for each year between 2020 and 2025, in tabular form; to identify any body where the chairperson of that board never identified skills gaps to his Department or a Minister, by year and body; and if he will make a statement on the matter. [24238/25]

James Geoghegan (Dublin Bay South, Fine Gael)
Link to this: Individually | In context

487. To ask the Minister for Finance the number of members of boards (details supplied) in each body under the aegis of his Department who have a professional accounting qualification, for each of the years 2020 to 2025, in tabular form; and if he will make a statement on the matter. [24239/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context

I propose to take Questions Nos. 484, 485, 486 and 487 together.

Credit Review is governed by S.I Number 127 of 2010 and does not have a Board structure. The Head of Credit Review has a professional accounting qualification.

Irish Bank Resolution Corporation (IBRC) is in special liquidation and does not have a board. The joint special liquidators (“SLs”), Kieran Wallace and Eamonn Richardson, were appointed in 2013 and now control the operations of IBRC pursuant to the IBRC Act 2013. The IBRC SL does not maintain a governance structure of the nature referred to by the Deputy.

The Irish Financial Services Appeals Tribunal (IFSAT) is a quasi-judicial appeal Tribunal established under the Central Bank Act 1942 (as amended) to determine appeals against certain decisions of the Central Bank of Ireland and its role and powers are provided for under Part VIIA of that Act.

Section 57D sets out that the Appeals Tribunal consists of the following members:

(a) a Chairperson;

(b) a Deputy Chairperson;

(c) no fewer than 1 and no more than 5 lay members.

The members are appointed by the President on the nomination of the Government. The Registrar is appointed under section 57J and there are currently no staff. The Tribunal has no board/ governing body or management committee. The annual financial accounts are prepared by an external firm of chartered accountants. A full account of the Tribunal’s activities each year is publicly available on the Tribunal website at www.ifsat.ie .

The Office of the Revenue Commissioners was established by Government Order 2/23. The Order stated that there would be a Board of three Commissioners one of whom would be Chairman and Accounting Officer. The three Commissioners are Secretary General equivalents. The Board is not a non-executive board. Revenue’s Audit and Risk Committee has relevant qualified financial expertise.