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Garda report on Templemore college can give 'no assurance' that its financial management is even 'adequate'

The findings of the internal audit report on the running of Templemore Training College has piled yet more pressure on Commissioner Nóirín O’Sullivan.

90227736_90227736 Eamonn Farrell / Rollingnews.ie Eamonn Farrell / Rollingnews.ie / Rollingnews.ie

A LONG-AWAITED REPORT into the management of the finances of Templemore training college in Co Tipperary, the main training facility for aspiring gardaí, has delivered a damning assessment of that management.

The force’s internal audit department says in its report (covering the period January 2009 until March 2016, and which can be read here) that it can offer “no assurance that the internal management and control systems in place to manage the finances at the Garda College are adequate”.

Specifically, the report concludes that:

  • No assurance can be given that financial controls at the college are compliant with either the Public Financial Procedures or the gardaí’s own Garda Finance Code
  • Limited assurance can be given that the relevant financial controls are in compliance with Public Procurement Legislation

Reasonable assurance can be given that staff costs, the management of vehicles, and the College Imprest Account (a sort of petty cash account for financial accounting) are “managed to a high standard”.

Whistleblower Story Nóirín O'Sullivan Mark Stedman / Rollingnews.ie Mark Stedman / Rollingnews.ie / Rollingnews.ie

The report has been a long time coming. An April 2008 report by the force’s Finance Directorate identified many of the issues of concern that are detailed in today’s release, fully nine years later. Its publication looks set to pile yet more pressure on Commissioner Nóirín O’Sullivan in the wake of the Garda breathalyser farrago revealed last week.

O’Sullivan has repeatedly described the shortcomings in management at the college as ‘legacy’ issues.

Recommendations

The main findings and recommendations of the report are:

  1. Garda staff assigned to administrate the college “had no training in or experience of administration” and had no knowledge of public financial procedures
  2. All bank accounts assigned to the college, bar the Imprest account, should be closed
  3. All land and buildings at Templemore should be transferred to the Office of Public Works (OPW)
  4. All rent collected at the nearby Dromad Farm site (which was initially to be developed as a tactical training centre which never saw the light of day following the financial crash) between 2009 and 2013 (€125,000) should likewise be transferred to the OPW, which first purchased the site in 2007
  5. The gardaí’s statement of internal financial control for 2015 should be amended to show that the college was not compliant with public procedures

Other technical recommendations are made regarding both required expert financial staffing at the college and the dissolution of  the Garda College Sportsfield Co Ltd (a control account which pops up throughout the report and described as a ‘corporate veil’), while Garda staff who were directors of that entity are required to correct the public record concerning ethics in public office.

The report makes no recommendations as to whether or not the Minister for Justice should be consulted regarding the report’s findings, with the internal audit function saying that it is not in a legally competent position to advise upon that action.

90227691_90227691 Eamonn Farrell / Photocall Ireland Eamonn Farrell / Photocall Ireland / Photocall Ireland

It further states that training regarding public financial procedures must be instigated, and that it should be given to senior gardaí also as part of their professional development

‘Laundry’ account

The report details how the Dromad Farm rental income was used for ‘miscellaneous expenditure’ in 2010 (such as €440 for ‘entertainment’) and was also used to cross-subsidise the Sportsfield Co, the company that was used by Garda management as “an integral part” of the college operation.

The €125,000 that was collected in rent on the farm was collected and lodged to the Garda Restaurant account, rather than being transferred to the OPW, the legal owner of the land.

The Sportsfield Co is described by the report as a “corporate veil”, or a construct created to separate corporate entities.

The 50 bank accounts discovered by the audit with connections to the college, and the many transactions in and out of those accounts, created “a non-transparent system of accounting” according to the report.

Perhaps the least transparent instance documented in the report is the existence of the Garda Laundry Account.

This account was funded by €0.20 per day per student which was then charged to the Garda restaurant before being transferred to the account.

While the account may have been titled ‘Laundry’, more than one third of its transactions in 2008 (over €59,000 in total prior to the account’s closure) had nothing to do with cleaning clothes.

Examples of the expenditure documented during that period include:

  • Amount owed by GAA club – €5,527
  • Contribution to Parish Clergy – €2,150
  • Staff Bonus – €500
  • Jewellery and Gifts – €300

laundry Expenditure of 'Laundry' account during 2008 An Garda Síochána An Garda Síochána

Click here to view a larger image

Reaction

Sinn Féin TD David Cullinane has this afternoon described the report’s findings as “incredible”.

Cullinane, a member of the Public Accounts Committee (PAC), said that the findings “cannot be allowed to be passed off as a ‘legacy issue’”.

“It comes at a time when public trust in An Garda Síochana is at an all-time low,” he said.

The obfuscation and lack of accountability displayed by the Garda Commissioner means that (she) is simply not able to bring the clean sweep that is needed to restore trust and ensure that An Garda Síochana adheres to standards expected by the general public.

“The use of de facto slush funds at the college once again raises more questions than answers about the internal operations of An Garda Síochana,” he added.

Meanwhile, Labour’s representative on the PAC (and local Tipperary TD) Alan Kelly said that an “explanation is needed”.

“This report raises a number of concerns, not least the time it’s taken to publish it, given that these issues go back a number of years,” he said.

I’m also clearly concerned by what’s in this report, and have raised it with the Minister for Justice.
As has been highlighted in recent days, it is absolutely paramount that the public has full confidence in an Garda Síochána, and the Training College at Templemore is at the heart of this.

“That the basic best accounting practices at Templemore may not have been observed is not acceptable, and unfortunately undermines the reputation of the college,” Kelly added.

Commissioner O’Sullivan is expected to give testimony to the Oireachtas Justice Committee tomorrow morning regarding the recent scandals which have engulfed the force.

Read: Coveney says Maynooth and Cobh to be designated rent pressure zones from midnight

Read: A Tory MP wants to stop politicians’ wages in the North. Gerry Adams just called him a ‘tube’

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40 Comments
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    Mute @mdmak33
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    Mar 29th 2017, 2:03 PM

    The commissioner is a long time in the force,she was assistant commissioner for number of yrs.she knew what was going on and did nothing.its impossible for her to remain now,and other management should join her.how many more damning reports does it take for gov to act.

    194
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    Mute Benjy Dooley
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    Mar 29th 2017, 3:35 PM

    @@mdmak33:
    It’s ideological. The harsh reality is that FF and FG will support the Gardai no matter what abominations they’re responsible for. All police forces including our own are a political tool of the ruling class. So in a capitalist nation they are routinely deployed as a mechanism to control and suppress the majority working class as seen recently in their attempts to crush the water charges (banker tax) campaign. Commissioner O’Sullivan’s husband led the surveillance operation ( called Mizen) to spy on the water charges campaign activists.

    This is why FF and FG, the primary Irish parties of capitalism are so reluctant to take their enforcers to task in the face of irrefutable evidence of corruption at the top. And it’s why the government folded to the Gardai pay demands last year. The Irish state desperately needs the Gardai onside for the many battles to come as the working class struggles against its exploitation.

    57
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    Mute Tommy
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    Mar 29th 2017, 2:01 PM

    My question.
    Who’s actually running this country?
    Coz Fine Gael certainly aren’t

    175
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    Mute Dave Doyle
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    Mar 29th 2017, 3:10 PM

    @Tommy: Yes they are. They run it for the benefit of the well connected, cronies, banks, vulture funds, NAMA and anyone else that might benefit from a bit of corruption.
    The Templemore money was and is a slush fund for Garda management.

    72
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    Mute Angela Gaffney
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    Mar 29th 2017, 1:51 PM

    Watch them blame the recruits, no accountability from those paid to be in charge and keep things right .

    117
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    Mute selfsustainable
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    Mar 29th 2017, 2:08 PM

    You know what, I don’t blame the lads/ladies I see everyday trying their best to just get on with the job while all this sh!t is going on. The majority of them should not have to take abuse from the likes of some I see warbling on social media lately, this is not an excuse for the ‘always have problems with the Gardai’ to abuse and indeed threaten any member because in their warped little brains, they think they are somehow ‘justified’. A sc#mbag will always be a sc#mbag and the majority of decent law abiding people can spot the stains a mile off. Clean the gardai up from the top down, not from the bottom up.

    129
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    Mute Just Me
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    Mar 29th 2017, 2:30 PM

    @selfsustainable: And who did’nt send out the fixed fine notices, and instead pressed charges in court. Who was supposed to be doing those breath tests. I’m afraid the whole culture of an GS, all of it’s members need change.

    64
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    Mute Gareth Stewart
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    Mar 29th 2017, 2:04 PM

    Bring on more doublespeak of inappropriate payments and financial irregularities and zero accountability. Mistakes were made etc..Nothing to see here. Is it a coincidence this has been dropped within hrs of Brexit being formally activated? A good day to bury more bad news.

    85
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    Mute The Risen
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    Mar 29th 2017, 2:26 PM

    @Gareth Stewart: Good point Gareth. We ssaw the same last week when the Garda press office released the information about the breath tests/summonses the day of Martin McGuinness funeral.

    67
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    Mute OpenBorders
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    Mar 29th 2017, 1:54 PM

    The Civil Service is an unaccountable mess, if yoy asked a civil servant what a procedure was they’d probably tell you it’s something that happens in the operating theatre of a hospital.

    84
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    Mute Angela Gaffney
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    Mar 29th 2017, 1:49 PM

    Watch them blame the recruits ..no accountability from those at the top .

    68
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    Mute Gerry Ryan
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    Mar 29th 2017, 2:24 PM

    Qualified Accountants manage the money, the accounts, the budgets and the proper administration of these in large organisations, in the real world.
    How many accountants are employed in the Ranks of the Gardai.
    If none then why.
    If none then who’s responsibility.
    Why are serving Gardai who are trained to be Policemen and women doing clerical work.
    I think we’re inching closer to a major organisational review.

    56
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    Mute Roman Shortall
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    Mar 29th 2017, 2:55 PM

    My personal favourite is The Garda Restaurant Account.

    49
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    Mute Carlovian77
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    Mar 29th 2017, 3:25 PM

    At this stage I’m ashamed to be a member of An Garda Siochana. I’ve never done anything wrong in all my years as a member and now find myself unable to defend the Organisation I once so thoroughly enjoyed working for.

    63
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    Mute The Irish Bull
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    Mar 29th 2017, 1:59 PM

    Just go, a disgrace to the uniform, which now means little, and worse still, a disgrace to the country.

    83
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    Mute Gus Sheridan
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    Mar 29th 2017, 2:29 PM

    Noirin for the love of God resign you useless uniform wearer and let a real police officer take over, from outside the force. Go, leave. Nobody believes a word you say. You have lost the confidence of the public….just collect you pension and depart…..

    53
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    Mute LITTLEONE
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    Mar 29th 2017, 2:25 PM

    It’s ok . The government give their full support and confidence that after , how many reports now. Sure i heard it’s something like 14 now in a number of years that o Sullivan is fantastic .. disgraceful.

    45
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    Mute Soupy Norman
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    Mar 29th 2017, 2:31 PM

    Guards are a basket case at this point. They are unwilling to really change at the top and the government unwilling to change them.

    Also, the spin upon spin is exasperating at this stage.

    39
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    Mute John Deed
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    Mar 29th 2017, 2:19 PM

    It’s a total shambles.
    But prob is no leadership from taoiseach or cabinet or ministers or anybody. This state is now rudderless just bobbing around. Nobody has a clue what to do or what not to do.
    It’s same with bus strike which will surely spread now.
    Somebody needs to step up to the mark.
    Maybe the president should summon the cabinet to a meeting or something. I think he has that power.

    Good leadership is so important now with brexit as well.

    34
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    Mute Tony Daly
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    Mar 29th 2017, 2:45 PM

    It is a political police force compromised by its association with politicians.

    Successive senior police officers do the bidding of politicians and receive all kinds of perks.

    If you really want to know how the system actually works check out the finances of senior police officers , now and in the past.

    Garda malfeasance is a tautology.

    Garda integrity is an oxymoron.

    37
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    Mute Austin Rock
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    Mar 29th 2017, 2:19 PM

    Great I see another Report coming into Garda as in like report number 1000+

    29
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    Mute leartius
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    Mar 29th 2017, 3:18 PM

    If problems were identified in 2008 but this report covers years 2009 -2016. What about years up till 2008 when Gardaí did not know an investigation was under way. Its looks and smells like a whitewash for everything that happen pre 2008. But anyway its an internal report that has being took 9 years to even make it into the public domain. We should all be allowed to police ourselves because that is how every government departments works.

    29
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    Mute David Byrne
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    Mar 29th 2017, 2:32 PM

    Why is anyone surprised. Should be renamed Police academy. Except it’s more of a panto.

    28
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    Mute Gerard Heery
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    Mar 29th 2017, 2:37 PM

    IW mess kept a alot of collemities under the under the radar for years ,now all civil servant departments are surfacing with tails of woo and incompetence ,country going down the tubes.

    26
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    Mute John Deed
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    Mar 29th 2017, 2:45 PM

    @Gerard Heery: country is in the mire tks to this inept indicisive govt.

    20
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    Mute Shakka1244
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    Mar 29th 2017, 5:45 PM

    Lets keep the recovery going…

    11
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    Mute Tony Hartigan
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    Mar 29th 2017, 4:44 PM

    Jesus Christ who is in charge of this f-cking country and please don’t tell me it is a government

    21
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    Mute Tony Daly
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    Mar 29th 2017, 2:46 PM

    Malfeasance and small scale corruption.

    18
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    Mute Tony Hartigan
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    Mar 29th 2017, 4:48 PM

    Micheal Martin get your act together and topple this f-cking inept so called government otherwise Fianna Fail will be equally culpable

    16
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    Mute Derek Poutch
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    Mar 29th 2017, 5:57 PM

    @Tony Hartigan: They are equally culpable, they are supporting this fiasco for their own self interest. The people wont be fooled the next time FF=FG=Lieb.

    13
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    Mute M Bowe
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    Mar 29th 2017, 7:44 PM

    @Tony Hartigan: 2008/2011 FF was in government, 3 years was more than ample time to clean this mess up and force accountability onto those running it. I true FF/FG fashion they went for a long long drawn out internal inquiry, 9 years!!!!, and now will wring their hands and shout ” look over there, t’was themuns”. Governance FF/FG style. Wake up people!!!!!

    8
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