PAC32450(iv) A Meeting 04/05/2017
CONFIDENTIAL
In March 2016, the Garda Síochána Internal Audit Service (GIAS) was tasked to audit
financial procedures in the Garda College, Templemore. The request followed concerns
raised, in July 2015, by the Executive Director, Human Resources and People Development
(HRPD) regarding the financial controls in the Garda College. Between the period July 2015
and March 2016 a high level steering group, including representation from the Department
of Justice and Equality, was established to consider the matter. The Steering Group
actioned a number of initiatives including seeking further information from across the
organisation; closing bank accounts, and obtaining legal advice to resolve some of the
complex issues associated with unwinding the existing systems and governance
arrangements. In March 2016 the GIAS was asked to examine the issues involved. A draft
interim report was completed by the GIAS in September 2016 at which time parties with an
interest in the report were invited to make submissions in respect of the report content.
The report was finalised and accepted by the Garda Síochána Audit Committee in March
2017.
The report covers the period January 2009 to March 2016 and is reflective of the period for
which records exist for audit purposes and references some issues for the period 2002-2008
for which the report acknowledges only some records exist. Many of the financial
procedures and processes have their roots prior to these periods, and indeed prior to 2006
when the Garda Commissioner became Accounting Officer for the Garda Síochána vote.
The report makes findings in respect of the existence of previous reports on the following
matters; internal financial management and control systems in the college; governance
regimes; the use of public funds; the application of public financial procedures and the
results of these deficiencies for example in the areas of State ownership of land; the status
of employees working in the College amongst others.
Previous Reports
In 2008 the Garda Síochána Finance Directorate concluded a report into the financial
controls and systems in the College. The report identified major concerns, very similar to
those described in the 2017 report, in the areas of governance structures; a complex bank
account regime; issues associated with the employment status of employees etc. It was
agreed that a full and comprehensive audit of all financial activities in the College be
undertaken. In September 2009 further consideration of these issues propose, that as the
State had not provided money to develop and improve the social and sporting culture of
Garda students, the companies and committees identified in the 2008 report were formed
as the only means to develop and improve the social and sporting culture in the College.
Furthermore it was proposed that there was no suggestion that any funds generated were
used for other purposes; and that the monies collected in these funds were contributed to
either directly or indirectly by members who use the Garda College. It was additionally
suggested, at that time, that any surplus money did not belong to the State, and could not
be used except for the welfare and development of facilities for members at the Garda
College.
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In March 2010 an update on actions taken in respect of the 2008 Report is provided
confirming that a number of bank accounts were closed, a Superintendent had been
appointed to a new Garda College Administrator role with new financial reports considered
on a weekly basis, and updates on the recommendations of the March 2010 report. It was
confirmed that some of the recommendations had been completed, some were being
actioned and some were not supported. In March 2011 the Head of Internal Audit received
assurance, that improved and streamlined financial controls were in place and included a
copy of a report which detailed the actions which had been taken by the College.
Throughout the period 2010 to 2014 the moratorium on recruitment resulted in the College
being used for specialist and CPD training. As a result the per capita funding of the College
operation ceased. Over this period actions were taken to reduce College current
expenditure including redundancies of some restaurant staff members. Funds accumulated
were also used to finance College day-to-day expenditure.
Current Activity
Upon receipt of the draft report in September 2016, An Garda Síochána focussed activity on
the implementation of the report recommendations. An updated progress report in respect
of the implementation of the recommendations is appended. Key actions taken to date
include:
1. The assignment of a dedicated project team to oversee the implementation of these
recommendations,
2. Responsibility for College administration including revised financial procedures being
assigned to a civilian member at Principal Officer level,
3. Working with the Office of Government Procurement to prepare tenders for food
and ancillary services in the College,
4. Working with the Office of Public Works to ensure lands are in State ownership.
An Garda Síochána continues the process to address all the recommendations of the
report with a view to completion at the earliest opportunity. Progress on the
implementation of the recommendations is reported at meetings of the Steering
Committee, to the Garda Síochána Audit Committee and will also be reported to the
Policing Authority.
Additionally an Assistant Commissioner has been tasked with undertaking a preliminary
examination to establish whether there is a prima facie case for a formal disciplinary or
other investigation and if so make recommendations as to the appropriate approach to be
adopted in pursuing any investigation(s).
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