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AN COISTE UM CHUNTAIS PHOIBLÍ

COMMITTEE OF PUBLIC ACCOUNTS


PARLIAMENTARY INQUIRY INTO D.I.R.T.

Second Report


CONTENTS

Thursday 2 November 2000
Report Adopted

Committee of Public Accounts
Committee of Public Accounts - Sub-Committee on certain Revenue matters
Motion - 17 DECEMBER 1998
Motion - 1 APRIL 1999


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SECTION 1 - IMEACHTAÍ

DÉARDAOIN 2 SAMHAIN 2000 THURSDAY 2 NOVEMBER 2000
1. Chruinnigh an Coiste ar 11.14 a.m.

2. Comhaltaí i Láthair ( i suí príobháideach)

Na Teachtaí ó Duinneacha (i gCeannas), Ardachaidh, de Bheil, Mac Dhurcáin, C. Ó Luineacháin, Mac Cormaic, Ó Caoimh.

3. Chuaigh an Coiste i suí príobháideach.

Rinne an Coiste breithniú.

4. Cuireadh agus aontaíodh an tairiscint seo a leanas:

De réir a Orduithe Tagartha, tá an Coiste um Chuntais Phoiblí, dá ngairtear "an Coiste" anseo ina dhiaidh seo, tar éis an Tuarascáil ó na Coimisinéirí Ioncaim "DIRT, Tuarascáil ar Iniúchadh Iarghabhála - Tuarascáil don Choiste um Chuntais Phoiblí de Dháil Éireann faoi Alt 904B (a cuireadh isteach le hAlt 68 den Acht Airgeadais, 2000) den Acht Comhdhlúite Cánacha, 1997", a fháil. Tá breithniú déanta ag an gCoiste ar an Tuarascáil agus chuir sé í i gceangal leis an Dara Tuarascáil atá á glacadh ag an gCoiste agus á leagan faoi bhráid na Dála ar mhaithe le leas an phobail d’fhonn éascaíocht a dhéanamh don Choiste i dtaca le cibé gníomh eile a mheasann sé a bheith cuí agus le linn cibé fianaise, más ann, a éisteacht a mheasann sé a bheith riachtanach. Iarrann an Coiste orthu sin a dtagraítear dóibh sa Tuarascáil agus ar mian leo déanamh amhlaidh, agus ar pháirtithe leasmhara eile ar mian leo déanamh amhlaidh freisin, tráchtanna agus tuairimí ina taobh a chur faoi bhráid an Fhochoiste maidir le nithe áirithe a bhaineann le hIoncam faoin 15 Samhain, 2000.

Aontaíodh an Dréacht den Dara Tuarascáil.

Ordaíodh: Tuairisciú don Dáil dá réir sin.

1. The Committee met at 11.14 a.m.

2. Members Present (in private session)

Deputies Dennehy (in the Chair), Ardagh, Bell, Durkan, C. Lenihan, McCormack, O'Keeffe.

3. The Committee went into private session.

The Committee deliberated.

4. The following motion was put and agreed:

In accordance with its Orders of Reference, the Committee of Public Accounts, hereinafter called "the Committee", has received the Report by the Revenue Commissioners "DIRT Look-Back Audit Report - Report to the Committee of Public Accounts of Dáil Éireann under Section 904B (inserted by Section 68 of the Finance Act 2000) of the Taxes Consolidation Act 1997". The Committee has considered the Report and has annexed it to this Second Report which is being adopted by the Committee and laid before the Dáil in the public interest for the purpose of facilitating the Committee in such further action as it deems appropriate and in hearing evidence, if any, as it deems necessary. The Committee invites those referred to in the Report who wish to do so, and other interested parties who also wish to do so, to submit comments and observations thereon by the 15 November 2000, to the Sub-Committee on certain Revenue matters.

Draft Second Report agreed to.

Ordered: To report to the Dáil accordingly.

 


REPORT ADOPTED

Second Report of the Committee of Public Accounts

In accordance with its Orders of Reference, the Committee of Public Accounts, hereinafter called "the Committee", has received the Report by the Revenue Commissioners "DIRT Look-Back Audit Report - Report to the Committee of Public Accounts of Dáil Éireann under Section 904B (inserted by Section 68 of the Finance Act 2000) of the Taxes Consolidation Act 1997". The Committee has considered the Report and has annexed it to this Second Report which is being adopted by the Committee and laid before the Dáil in the public interest for the purpose of facilitating the Committee in such further action as it deems appropriate and in hearing evidence, if any, as it deems necessary. The Committee invites those referred to in the Report who wish to do so, and other interested parties who also wish to do so, to submit comments and observations thereon by the 15 November 2000, to the Sub-Committee on certain Revenue matters.

Proposed by: Conor Lenihan, T.D.
Seconded by: Bernard Durkan, T.D.

_________________________
John Dennehy, T.D.
Vice-Chairman
2 November 2000


SECTION 2 - Orders of Reference

COMMITTEE OF PUBLIC ACCOUNTS

1. STANDING ORDER AND TERMS OF REFERENCE - FIRST REPORT OF THE STANDING SUB-COMMITTEE ON DÁIL REFORM ON ESTABLISHEMENT OF COMMITTEES IN THE 28th DÁIL

Standing Order 149
"(1) There shall stand established, following the reassembly of the Dáil subsequent to a General Election, a Standing Committee, to be known as the Committee of Public Accounts, to examine and report to the Dáil upon:

(a) the accounts showing the appropriation of the sums granted by the Dáil to meet the public expenditure and such other accounts as they see fit, (not being accounts of persons included in the Second Schedule of the Comptroller and Auditor General (Amendment) Act, 1993) which are audited by the Comptroller and Auditor General and presented to the Dáil, together with any reports by the Comptroller and Auditor General thereon:

Provided that in relation to accounts other than Appropriation Accounts, only accounts for a financial year beginning not earlier than 1 January 1994, shall be examined by the Committee:

(b) the Comptroller and Auditor General's reports on his or her examinations of economy, efficiency, effectiveness evaluation systems, procedures and practices; and

(c) other reports carried out by the Comptroller and Auditor General under the Act.

(2) The Committee may suggest alterations and improvements in the form of the Estimates submitted to the Dáil.

(3) The Committee may proceed with its examination of an account or a report of the Comptroller and Auditor General at any time after that account or report is presented to Dáil Éireann and

(4) The Committee shall have the following powers:

(a) power to send for persons, papers and records as defined in Standing Order 79;

(b) power to take oral and written evidence as defined in Standing Order 78A(1)

(c) power to engage consultants as defined in Standing Order 78A(8); and

(d) power to travel as defined in Standing Order 78A(9).

(5) Every report which the Committee proposes to make shall, on adoption by the Committee, be laid before the Dáil forthwith whereupon the Committee shall be empowered to print and publish such report together with such related documents as it thinks fit.

(6) The Committee shall present an annual progress report to Dáil Éireann on its activities and plans.

(7) The Committee shall refrain from-

(a) enquiring into in public session, or publishing, confidential information regarding the activities and plans of a Government Department or Office, or of a body which is subject to audit, examination or inspection by the Comptroller and Auditor General, if so requested either by a member of the Government, or the body concerned; and

(b) enquiring into the merits of a policy or policies of the Government or a member of the Government or the merits of the objectives of such policies.

(8) The Committee may, without prejudice to the independence of the Comptroller and Auditor General in determining the work to be carried out by his or her Office or the manner in which it is carried out, in private communication, make such suggestions to the Comptroller and Auditor General regarding that work as it see fit.

(9) The Committee shall consist of twelve members, none of whom shall be a member of the Government or a Minister of State, and four of whom shall constitute a quorum. The Committee shall be constituted so as to be impartially representative of the Dáil".

 

Motion setting up the Committee of Public Accounts
14/10/97
"Go ndéanfar de bhun Bhuan-Ordú Uimh. 149 de na Buan-Orduithe i dtaobh Gnó Phoiblí, an Coiste um Chuntais Phoiblí a cheapadh. That, in pursuance of Standing Order No. 149 of the Standing Orders relative to Public Business, the Committee of Public Accounts be appointed."
   
Motion appointing Members of the Committee of Public Accounts
16/10/97
"go ndéanfar na comhaltaí seo a leanas a cheapadh ar an gCoiste um Chuntais Phoiblí:— that the following members be appointed to the Committee of Public Accounts:—
Deputies Seán Ardagh, Beverly Cooper-Flynn, John Dennehy, Seán Doherty, Bernard J. Durkan, Denis Foley, Thomas Gildea, Conor Lenihan, Pádraig McCormack, Jim Mitchell, Pat Rabbitte and Emmet Stagg"
   
Motion appointing Deputy Michael Bell in substitution for Deputy Emmet Stagg
20/11/97
"go ndéanfar an Teachta Emmet Stagg a urscaoileadh ón gCoiste um Chuntais Phoiblí agus go gceapfar an Teachta Micheál de Bheil ina ionad; that Deputy Emmet Stagg be discharged from the Committee of Public Accounts and Deputy Michael Bell be appointed in substitution for him"
 
Resolution passed by the Dáil on 1 April, 1999.
"Go leasófar Buan-Ordú 149 de Bhuan-Orduithe Dháil Éireann i dtaobh Gnó Phoiblí-

(a) tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (b), i mír (4):

'(bi) an chumhacht chun Fochoisti mar a mhínítear i mBuan-Ordú 78A(3);', agus

(b) i mír (9), trí 'agus aon Fhochoiste a cheapfaidh sé' a chur isteach i ndiaidh 'an Coiste' áit a bhfuil sé don dara huair.

 

That Standing Order 149 of the Standing Orders of Dáil Éireann relative to Public business be amended-

(a) in paragraph (4), by the insertion of the following subparagraph after subparagraph (b):

'(bi) power to appoint sub-Committees as defined in Standing Order 78A(3);' and

(b) in paragraph (9), by the insertion of 'and any sub-Committee which it may appoint' after 'Committee' where it secondly occurs."

   
Motion appointing Deputy Batt O'Keeffe
11 April 2000
" go ndéanfar an Teachta Parthalán Ó Caoimh a cheapadh ar an roghchoiste um Chuntais Phoiblí. that Deputy Batt O'Keeffe be appointed to the Select Committee of Public Accounts."

COMMITTEE OF PUBLIC ACCOUNTS
 - Sub-Committee on certain Revenue matters

That:-

(a) a sub-Committee (to be called the Public Accounts sub-Committee on certain Revenue matters) be established for the purpose laid down in the resolution passed in Dáil Éireann on 17 December 1998, and report to the House thereon;

(b) the sub-Committee shall consist of 6 Members;

(c) the quorum of the sub-Committee, which shall consist of 3 members, shall be present for the duration of all meetings of the sub-Committee,

(ci) in the event of a member of the sub-Committee being absent from any meeting or part thereof where evidence is heard, which is controversial on the facts, that member shall refrain from expressing opinion or in any way make judgement upon any aspect of that evidence or related evidence;

(d) in relation to the matter specifically referred to in paragraph (a) above, the sub-Committee shall have only those functions of the Committee set out in the resolution of Dáil Éireann specified therein;

(e) the sub-Committee shall have the powers of the main Committee specified in Standing Order 149(4), but excluding Standing Order 149 (4)(b)(i), including the powers to print and publish evidence, to travel and to engage consultants be excercised by it and the Committee approves access to the Committee budget for those purposes.

 

_________________________
Jim Mitchell T.D.
Chairman


Motion - 17 DECEMBER 1998
Fógraí Tairisceana : Notices of Motions
a16. "Go mbeartaíonn Dáil Éireann, tar éis eolas a bheith faighte aici ar fhianaise prima facie ar bhaol substaintiúil d’ioncam an Stáit trí Thuarascálacha Eatramhacha an Choiste um Chuntais Phoiblí ar Chuntais Leithreasa 1997,

A. faoi alt 2(1) den Acht um an Ard-Reachtaire Cuntas agus Ciste agus um Choistí Thithe an Oireachtais (Forálacha Speisialta), 1998 (‘an tAcht Forálacha Speisialta’), agus i bhfeidhmiú na gcumhachtaí a thugtar leis an Acht sin, go n-iarrfar ar an Ard-Reachtaire Cuntas agus Ciste (‘an tArd-Reachtaire’):

(1) cibé scrúduithe agus imscrúduithe a dhéanamh a mheasann sé is cuí ar na gnóthaí agus ar na leabhair chuntais agus na taifid eile in aon fhoirm agus na doiciméid eile i leith na tréimhse 1 Eanáir 1986 go 1 Nollaig 1998 de chuid foras airgeadais arna míniú in Alt 1 den Acht Forálacha Speisialta, ar forais iad ar ceanglaíodh orthu le Caibidil IV de Chuid I den Acht Airgeadais, 1986, agus le Caibidil 4 de Chuid 8 den Acht Comhdhlúite Cánacha, 1997, méideanna a asbhaint in ionannas cánach ioncaim as íocaíochtaí méideanna i leith úis arna ndéanamh acu le linn na tréimhse réamhráite ar thaiscí áirithe airgid a bhí leo agus na méideanna in ionannas cánach ioncaim a íoc leis an Ard-Bhailitheoir agus tuairisceáin a dhéanamh chuig an Ard-Bhailitheoir ar na méideanna réamhráite úis agus na méideanna réamhráite in ionannas cánach ioncaim agus ar ceanglaíodh orthu le halt 175 den Acht Cánach Ioncaim, 1967, agus le halt 891 den Acht Comhdhlúite Cánacha, 1997, tuairisceáin áirithe eile a dhéanamh chuig cigire cánach i leith úis ab iníoctha acu gan cáin ioncaim a asbhaint,

(2) cibé scrúduithe faoi alt 3(7) d’Acht an Ard-Reachtaire Cuntas agus Ciste (Leasú), 1993, agus cibé scrúduithe agus imscrúduithe eile a mheasann sé is cuí a dhéanamh,

(3) má mheasann an tArd-Reachtaire gur gá déanamh amhlaidh chun a fheidhmeanna nó a feidhmeanna a chomhlíonadh faoin Acht Forálacha Speisialta, iniúchóir a cheapadh chun cibé scrúduithe agus imscrúduithe a mheasann an t-iniúchóir is cuí, chun a chumasú don Ard-Reachtaire a fheidhmeanna a chomhlíonadh faoin Acht Forálacha Speisialta, a dhéanamh thar a cheann agus faoi réir a rialaithe agus a mhaoirseachta agus ar cibé téarmaí agus coinníollacha eile (más ann), agus faoin réir, a chinnfidh an tArd-Reachtaire nó a shonróidh an Ard-Chúirt faoi alt 14 den Acht Forálacha Speisialta, ar scrúduithe agus imscrúduithe iad ar chuntais nó taiscí arna sealbhú sna forais airgeadais réamhráite le linn na tréimhse a shonraítear thuas agus ar ghnóthaí agus ar leabhair chuntais agus ar thaifid eile in aon fhoirm agus ar dhoiciméid eile na bhforas sin i leith na tréimhse sin a mhéid a bhaineann siad leis na cuntais agus na taiscí sin; agus déanfaidh an t-iniúchóir a cheapfar amhlaidh na scrúduithe agus na himscrúduithe réamhráite, agus

(4) scrúdú a dhéanamh ar aon tuarascáil faoi alt 2(2) den Acht Forálacha Speisialta a thabharfaidh iniúchóir arna cheapadh faoi alt 2(1) den Acht sin dó agus má mheasann sé gur cuí déanamh amhlaidh, an tuarascáil a phlé leis an iniúchóir agus é a cheistiú i ndáil le haon ní áirithe sa tuarascáil, nó a éireoidh i dtaca léi, nó i ndáil leis an tuarascáil i gcoitinne

(i) chun a fháil amach -

(I) an bhfuil na leabhair chuntais, na taifid agus na doiciméid réamhráite iomlán agus cruinn a mhéid a bhaineann siad leis na taiscí, leis an ús agus leis na méideanna in ionannas cánach ioncaim réamhráite agus an ndéanann na cinn sin a bhféadann cigire cánach iniúchadh a dhéanamh orthu pictiúr iomlán agus fíor a chur ar fáil dó i dtaobh cé chomh mór a chomhlíon na forais sin Caibidil IV de Chuid I den Acht Airgeadais 1986, agus Caibidil 4 de Chuid 8 den Acht Comhdhlúite Cánacha, 1997, agus na hailt sin 175 agus 891 i leith na dtaiscí, an úis, na méideanna in ionannas cánach ioncaim agus na dtuairisceán réamhráite,

(II) an ndearna na Coimisinéirí Ioncaim bearta cuí chun iad féin a shásamh i dtaobh ar chomhlíon na forais sin an Chaibidil sin IV, an Chaibidil sin 4 agus na hailt sin 175 agus 891 i leith na dtaiscí, an úis, na méideanna in ionannas cánach ioncaim agus na dtuairisceán réamhráite,

(III) ar chomhlíon na forais sin aon fhorálacha iomchuí eile de na hAchtanna Cánach (de réir bhrí an Achta Cánach Corparáide, 1978, agus an Achta Comhdhlúite Cánacha, 1997) i leith na nithe réamhráite, agus

(IV) má tá easnamh sa mhéid a d'íoc na forais sin faoin gCaibidil sin IV agus faoin gCaibidil sin 4 i leith na méideanna sin in ionannas cánach ioncaim, cad iad fáthanna agus imthosca an easnaimh,

(ii) chun a fháil amach an bhfuil córais, nósanna imeachta agus cleachtais bunaithe atá dóthanach chun seiceáil éifeachtach a áirithiú ar mheasúnú, agus ar bhailiú agus ar leithroinnt chuí na méideanna réamhráite in ionannas cánach ioncaim ag na Coimisinéirí Ioncaim agus ar íoc an chéanna ag na forais airgeadais réamhráite leis na Coimisinéirí Ioncaim, agus

(iii) chun é féin a shásamh i dtaobh an dóthanach an modh ina ndearnadh na córais, na nósanna imeachta agus na cleachtais réamhráite a úsáid agus a chur i bhfeidhm i ndáil leis an ús agus leis na méideanna sin in ionannas cánach ioncaim,

(5) chun an fhaisnéis a bhí ar eolas nó ar dócha go mbeifí ag súil í a bheith ar eolas nó ar fáil do na forais airgeadais réamhráite, do na Coimisinéirí Ioncaim, don Roinn Airgeadais agus do Bhanc Ceannais na hÉireann a fháil, a bhaineann leis an gcleachtas cuntais neamhchónaitheacha bréige a úsáid chun Cáin Choinneála ar Ús Taisce (is é sin le rá na méideanna in ionannas cánach ioncaim dá dtagraítear thuas) a imghabháil agus chun a fháil amach cén úsáid a baineadh as an gcéanna,

(6) chun a chinntiú maidir le haon tuarascáil a thabharfaidh sé de bhun an Acht Forálacha Speisialta

(a) go leagtar amach inti cibé fíorais agus fianaise a mheasfaidh sé is cuí; agus

(b) go n-éascóidh sí cur i gcrích éifeachtach, éifeachtúil agus dlúsúil na n-éisteachtai ag an gCoiste um Chuntais Phoiblí, mar a mhnítear san Acht Forálacha Speisialta, maidir leis na nithe réamhráite.

B. gur ceart don Ard-Reachtaire dá rogha féin, an t-ord agus an modh a ndéanfar a chuid scrúduithe agus imscrúduithe ar na forais airgeadais agus ar na nithe eile réamhráite a chinneadh;

C. gur ceart don Ard-Reachtaire a fheidhmeanna a chomhlíonadh faoin Acht Forálacha Speisialta agus faoin Rún seo ar mhodh chomh heacnamaíoch agus chomh dlúsúil agus a bheidh i gcomhréir leis an gceart;

D. gur ceart do Dháil Éireann cabhrú leis an Ard-Reachtaire ar gach bealach is féidir chun gur féidir na scrúduithe agus na himscrúduithe réamhráite a chur i gcrích a luaithe is féidir;

E. gur ceart do Chléireach Dháil Éireann, a luaithe is indéanta tar éis aon tuarascáil den sórt sin ón Ard-Reachtaire a fháil, í a leagan faoi bhráid Dháil Éireann; agus

F. go ndéanfaidh an Coiste um Chuntais Phoiblí, tar éis a scrúdaithe ar aon tuarascáil den sórt sin a dúradh ón Ard-Reachtaire a chinneadh conas leanúint ar aghaidh ina taobh, na nithe dá dtagraítear in aon tuarascáil den sórt sin a bhreithniú agus, má mheasann sé gur cuí déanamh amhlaidh, tuilleadh fianaise a éisteacht de réir fhorálacha an Achta um Choistí Thithe an Oireachtais (Inordaitheacht, Pribhléidí agus Díolúintí Finnéithe), 1997, agus an Achta Forálacha Speisialta, agus tuarascáil nó tuarascálacha a thabhairt do Dháil Éireann agus is ceart dó a chinntí agus a chonclúidí agus a mholtaí, más ann, a chur san áireamh in aon cheann amháin nó níos mó de na tuarascálacha sin.

That Dáil Éireann, having been apprised of prima facie evidence of a substantial risk to the revenues of the State by means of the Interim Reports of the Committee of Public Accounts on the Appropriation Accounts 1997,

resolves that:

A. under section 2(1) of the Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions), Act, 1998 (‘the Special Provisions Act’), and in exercise of the powers conferred by that Act, the Comptroller and Auditor General (‘the Comptroller’) be requested to:

(1) carry out such examinations and investigations as he considers appropriate of the affairs and the books of account and other records in any form and other documents in respect of the period 1 January 1986 to 1 December 1998 of financial institutions as defined in Section 1 of the Special Provisions Act, being institutions that were required by Chapter IV of Part I of the Finance Act, 1986, and Chapter 4 of Part 8 of the Taxes Consolidation Act, 1997, to deduct amounts representing income tax from payments of amounts in respect of interest made by them during the period aforesaid on certain deposits of money with them and to pay the amounts representing income tax to the Collector-General and to make returns to the Collector-General of the amounts aforesaid of interest and the amounts aforesaid representing income tax and were required by section 175 of the Income Tax Act, 1967, and section 891 of the Taxes Consolidation Act, 1997, to make certain other returns to an inspector of taxes in respect of interest payable by them without deduction of income tax,

(2) carry out such examinations under section 3(7) of the Comptroller and Auditor General (Amendment) Act, 1993, and such other examinations and investigations as he considers appropriate,

(3) if the Comptroller considers it necessary to do so for the purpose of the performance of his or her functions under the Special Provisions Act, appoint an auditor to carry out on his behalf and subject to his control and supervision and upon and subject to such other terms and conditions (if any) as the Comptroller may determine or the High Court may specify under section 14 of the Special Provisions Act such examinations and investigations as the auditor considers appropriate, for the purpose of enabling the Comptroller to perform his functions under the Special Provisions Act, of accounts or deposits held in the financial institutions aforesaid during the period specified above, and of the affairs and the books of account and other records in any form and other documents of those institutions in respect of that period in so far as they relate to such accounts and deposits; and the auditor so appointed shall carry out the examinations and investigations aforesaid, and

(4) examine any report under section 2(2) of the Special Provisions Act furnished to him by an auditor appointed under section 2(1) of that Act and, if he considers it appropriate to do so, discuss the report with the auditor and question him in relation to any particular matter in, or arising in connection with, the report, or in relation to the report generally,

in order -

(i) to ascertain -

(I) whether the books of account, records and documents aforesaid are complete and accurate in so far as they relate to the deposits, the interest, and the amounts representing income tax, aforesaid and whether those of them that may be inspected by an inspector of taxes provide for him a full and true picture of the extent of those institutions’ compliance with Chapter IV of Part I of the Finance Act, 1986, and Chapter 4 of Part 8 of the Taxes Consolidation Act, 1997, and the said sections 175 and 891 in respect of the deposits, the interest, the amounts representing income tax, and the returns, aforesaid,

(II) whether the Revenue Commissioners have taken appropriate steps to satisfy themselves as to whether those institutions have complied with the said Chapter IV, the said Chapter 4 and the said sections 175 and 891 in respect of the deposits, the interest, the accounts representing income tax, and the returns, aforesaid,

(III) whether those institutions have complied with any other relevant provisions of the Tax Acts (within the meaning of the Corporation Tax Act, 1978, and the Taxes Consolidation Act, 1997) in respect of the matters aforesaid, and

(IV) if there is a shortfall in the amount paid by those institutions under the said Chapter IV and the said Chapter 4 in respect of the said amounts representing income tax, the reasons for and the circumstances of the shortfall,

(ii) ascertain whether systems, procedures and practices have been established that are adequate to secure an effective check on the assessment and collection and proper allocation of the amounts aforesaid representing income tax by the Revenue Commissioners and its payment by the financial institutions, aforesaid, to the Revenue Commissioners, and

(iii) to satisfy himself as to whether the manner in which the systems, procedures and practices aforesaid have been employed and applied in relation to such interest and amounts representing income tax is adequate,

(5) ascertain the information known or which might reasonably be expected to have been known or available to the financial institutions, aforesaid, the Revenue Commissioners, the Department of Finance and the Central Bank of Ireland concerning the practice of using bogus non-residential accounts for the purpose of evading Deposit Interest Retention Tax (that is to say the amounts representing income tax referred to above), and the use made thereof,

(6) ensure that any report furnished by him pursuant to the Special Provisions Act

(a) sets out such facts and evidence as he deems appropriate; and

(b) facilitates the efficient, effective and expeditious completion of the hearings by the Committee of Public Accounts as defined in the Special Provisions Act into the matters aforesaid.

B. the Comptroller should, at his discretion, determine the order and manner in which his examinations and investigations of the financial institutions and the other matters aforesaid, will be carried out;

C. the Comptroller should perform his functions under the Special Provisions Act and this Resolution in as economical and expeditious a manner as is consistent with fairness;

D. the Comptroller should be facilitated in every way possible by Dáil Éireann so as to enable the examinations and investigations aforesaid to be completed at the earliest possible times;

E. the Clerk of Dáil Éireann should, as soon as is practicable after the receipt by him of any such report aforesaid, of the Comptroller, lay it before Dáil Éireann; and

F. the Committee of Public Accounts, following its examination of any such report as aforesaid, of the Comptroller, should determine how to proceed thereon, consider the matters referred to in any such report and, if it considers it necessary to do so, hear further evidence in accordance with the provisions of the Committees of the Houses of the Oireachtas (Compellability, Privileges and Immunities of Witnesses) Act, 1997, and the Special Provisions Act, and make a report or reports to Dáil Éireann and should include in any one or more of those reports its findings and conclusions, and its recommendations, if any."

— An tAire Airgeadais.

Motion - 1 APRIL 1999  
d6."Go leasófar Buan-Ordú 149 de Bhuan-Orduithe Dháil Éireann i dtaobh Gnó Phoiblí–

(a) tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (b), i mír (4):

‘(bi) an chumhacht chun Fochoisti mar a mhínítear i mBuan-Ordú 78A(3);’, agus

(b) i mír (9), trí ‘agus aon Fhochoiste a cheapfaidh sé’ a chur isteach i ndiaidh ‘an Coiste’ áit a bhfuil sé don dara huair.

That Standing Order 149 of the Standing Orders of Dáil Éireann relative to Public Business be amended–

(a) in paragraph (4), by the insertion of the following subparagraph after subparagraph (b):

‘(bi) power to appoint sub-Committees as defined in Standing Order 78A(3);’, and

(b) in paragraph (9), by the insertion of ‘and any sub-Committee which it may appoint’ after ‘Committee’ where it secondly occurs."

— Séamus Ó Braonáin, Aire Stáit ag Roinn an Taoisigh.  

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