An Garda Siochana Oifig an Choimisine ~-- , Gn6thar corparaide wnm1ttee of Public Accounts An Garda Sfochana Paire an Fhionnuisc 3 O APR 2019 Baile Atha Cliath 8 008 HN3X

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Bi /inn/Join us D a CMR_82-149956/19 Your Ref: PAC32-l-1383

CONFIDENTIAL Ms. Eilis Fallon Committee Secretariat Committee of Public Accounts Leinster House Dublin 2

Dear Ms. Fallon,

Office of the Commissioner Corporate Affairs Garda Headquarters Phoenix Park Dublin 8 008 HN3X

Laithrean Greasain I Website: www.garda.ie

Riomhpost I E-mail: commissioner@garda.ie

Committee of Public Accounts

01 MAY 2019

Received

I refer to your correspondence dated 5 April 2019 and I am to provide the following by way of response.

1. An information note providing an update in relation to point 81 {see below) on p30 of the PAC Report of July 2017 "Examination of matters in relation to Financial Procedures at Garda College, Templemore", which

81. In response to the draft Interim Audit Report, an implementation steering group was set up in December 2016 and an implementation plan was established. The Committee was also informed that an Assistant Commissioner has been tasked with investigating whether any criminal matters arise from the findings of the Interim Audit report.

In April 2017, the Garda Executive tasked an Assistant Commissioner to undertake a preliminary examination of the "Examination of matters in relation to Financial Procedures at Garcia College, Templemore".

The Assistant Commissioner was asked to consider whether there is a prima facie case for a detailed disciplinary, criminal, or other investigation into findings of the Audit and if so, whom should be asked to undertake any investigations required .

In the interim, a subsequent report from the Head of the Garda Internal Audit Service (GIAS) in the same general area was submitted to the Garda Siochana Ombudsman Commission (GSOC). GSOC considered their approach to the request to investigate the matter referred to them by the Head of GIAS. In the circumstances, and to avoid any parallel investigations proceeding at cross purposes, it was believed to be prudent to suspend the Assistant Commissioner's investigation temporarily until the GSOC approach was clear.

In July 2017, GSOC confirmed that they had commenced a public interest investigation under s.102 (4) of the Garda Siochana Act, 2005. GSOC are obliged to seek out and

Seirbhisi gainniula p6ilineachta agus slandala a sholathar le hiontaoibh, muinin agus tacaiocht na ndaoine ar a bhfreastalaimid To deliver professional policing and security services with the trust, confidence and support of the people we serve

preseNe all evidence, whether it be helpful to the prosecution or the defence into the future. GSOC also stated "that any requests for information in the investigation should be directed to GSOC so as to not lead to confusion for the investigation team or resulting unfairness to any of the parties concerned."

The Assistant Commissioner's investigation remains in abeyance as An Garcia Siochana currently awaits the outcome of GSOC's public interest investigation.

2. An information note in relation to the following recommendations of the PAC Periodic Report No.2 November to December 2017:

(a) Please provide an update in relation to the legal advice on tax treatment of the living allowance for students at the Garda College.

F.10 The CAO informed the Committee that the process of bringing the operation of the restaurant into public control was ongoing, that staff contracts were in the process of being regularised and that the funding model for the restaurant had changed. The living allowance given to students previously had been the main source of funding for the operation of the restaurant. However, the practice of paying students a living allowance ceased from May 2017, and under the-new-arrangements, any-revenue generated by the restaurant was to be returned to the Vote. The Committee was also informed that recommendation 8 of the interim audit report, a tendering process for food seNices in the restaurant was ongoing with the Office of Government Procurement (OGP).

The Department of Justice and Equality sought advices from the Attorney General as to the nature of the living allowance payable to Garcia Trainees while in the Garcia College, Templemore. An Garcia Siochana believe that this advice was received and shared with the Comptroller and Auditor General.

(b) Please provide an update in relation to monies owed from the neighbouring golf club in Templemore and any tax liability (previous or current) owed by An Garda Siochima (the following section of the report refers):

F.14. It was outlined in the C&AG's report that the golf course adjacent to Templemore was owned by the OPW but leased to Sportsfield Company on a 99 year lease. In 2000, the Sportsfield Company began to lease the land to a local golf club for €12,600 per annum. However, the lease fell into arrears. The figure for rental income outstanding was reported in the C&AG's report, published in September 2017, as €88,000. The CAO was unable to provide the Committee with an updated figure. The CAO noted that he expected to engage with the golf club "later in the year" on the issue but that the process of collecting money owed was complex due to ownership issues and the winding down of the Sportsfield Company.

An Garcia Siochana continue to engage with the Office of Public Works to resolve the complexities with the land occupied by Templemore Golf Club which will include the issues raised above. However, all parties have agreed to transfer the Garcia College playing fields to the OPW. It is expected that the contract for same will be signed and lands transferred into state ownership by the end of April 2019.

Yours sincerely,

,1£ OM,,~ ~~tr~ANN

CHIEF SUPERINTENDENT COMMISSIONER'S OFFICE

R 6 '/1;.pri1 201 s Seirbhisi gairmiula p6ilineachta agus slandala a sholathar le hiontaoibh, muinin agus tacaiocht na ndaoine ar a bhfreastalaimid

To deliver professional policing and security services with the trust, confidence and support of the people we serve