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Dáil Éireann debate -
Wednesday, 3 Jul 1929

Vol. 31 No. 1

In Committee on Finance. - Vote No. 4—Comptroller and Auditor-General.

I move:—

Go ndeontar suim ná raghaidh thar £11,442 chun slánuithe na suime is gá chun íoctha an Mhuirir a thiocfidh chun bheith iníoctha i rith na bliana dar críoch an 31adh lá de Mhárta, 1930, chun Tuarastail agus Costaisí Oifig an Ard-Scrúdóra (Uimh. 1 de 1923), maraon le hOifig Iniúchóireachta an Arachais Náisiúnta.

That a sum not exceeding £11,442 be granted to complete the sum necessary to defray the Charge which will come in course of payment during the year ending on the 31st day of March, 1930, for Salaries and Expenses of the Office of the Comptroller and Auditor-General (No. 1 of 1923), including the National Insurance Audit Office.

There is very little change in the Vote this year. There is a reduction in the salaries and wages sub-head, due to a decision not to fill vacancies which occurred.

Before the House accepts this Vote I would like to have an explanation of Sub-head CC. —Repayment to British Government of cost of audit of Royal Irish Constabulary Pensions, Civil Superannuation, etc., for which £600 is asked. My recollection is that in dealing with the question of superannuation and allowances under Vote 16 last year the Minister informed the House that he had not any audit conducted of the British Government's accounts for the Royal Irish Constabulary pensions, that in fact no audit was made on his behalf; and now we find that there is an item of £600 here in respect of such an audit.

Deputy MacEntee is slightly misinformed. Statements have been made and have been published in previous Reports of the Public Accounts Committee that the Comptroller and Auditor-General has the right to investigate the audits of these accounts. With regard to the general question, on this Vote I would like to urge upon the Minister for Finance that there should be set aside every year during the Summer Session at least one day for the discussion of the Report of the Public Accounts Committee dealing with the Report of the Comptroller and Auditor-General. We are now, I think, approaching a period of normality; the work of the Public Accounts Committee is concluded within the financial year and the Report is issued. I think it would be advisable for the President or the Minister for Finance, if it could be done, to arrange that in the Summer Session of each year one day should be set aside for the discussion of the Report of the Public Accounts Committee dealing with the Report of the Comptroller and Auditor-General. I think some vague promise was given to Deputy Ryan some time ago as to discussion of the Reports of the Committee of which he was Chairman, but since then we have heard nothing more about it, and I would be glad if the Minister for Finance would give an assurance that in future years a fixed practice would be established with regard to the discussion of the Report of this Committee.

I have not had an opportunity of consulting a copy of Hansard of last year; but the position is that, in respect of these accounts and in respect of certain other accounts, we accept the report of the British Comptroller and Auditor-General and the British Treasury accepts the certificate of our Comptroller and Auditor-General. I stated last year that we have the right to have these accounts examined by the officers of our own Comptroller and Auditor-General. That right has not been exercised, but it may be exercised at some future date. In the meantime, the audit is done by the British Comptroller and Auditor-General.

With reference to the point raised by Deputy Esmonde, I have no objection to using my influence to have a day set aside for the discussion of the Report of the Public Accounts Committee, though personally I do not believe that such discussions, generally speaking, from the little experience we have had, are likely to be of very much value. As a matter of fact, we would probably get on to some sort of controversial point connected with the matter, and time would be taken up in that way, and I think that generally it would be a waste of time. That is my own personal opinion. I am prepared, as one person, if Deputies want a day, to use my influence to have a day granted for that purpose.

With regard to what the Minister has just said, I would like to point out that Deputy Ryan, the Chairman of the Public Accounts Committee last year, has already asked the President to set apart a day for the discussion of the Report of the Committee, and the President has agreed to set such a day apart as soon as Parliamentary time suits. I do not think, as far as my recollection of last year goes, that the debate was conducted in any sort of partisan or controversial spirit, or in any spirit except that which was proper to the subject under discussion.

With regard to the Minister's statement as to the repayment to the British Government of the cost of the audit of the Royal Irish Constabulary pensions, I do not think it completely justified him in making this payment to say that while officers of the Comptroller and Auditor-General here do not examine these accounts, but instead accept the certificate of the British Comptroller and Auditor-General, the British reciprocate by accepting the certificate of our Comptroller and Auditor-General in respect of moneys which we expend on their behalf, because a very important difference in the accounts is involved. I think the amount which is disbursed over here by our Exchequer on behalf of the British Government is comparatively small as compared with the amount for which we are responsible to them. I do not think that what we have got to secure recoupment from the British Government amounts in all to a couple of hundred thousand pounds at the very most, whereas in our case, even under one sub-head in Vote 16, we have to repay them over £1,170,000, and under another sub-head over £120,000. I do not think, in circumstances like those that the mere fact that the British and ourselves have a reciprocal agreement justifies the Minister in continuing that agreement, and in asking this House to repay to the British the cost of the audit of the Royal Irish Constabulary pensions account.

We have got to remember, as a matter of fact, that the whole attitude of the British Government in regard to the Royal Irish Constabulary at the time of the Treaty was a very peculiar one. They did not allow that force to come under the control of the Provisional Government at all; they retained it under their own control. Possibly they had good reasons for that. Possibly they wished the members of that force to feel that they were still their servants and were still their agents, and that they would remain their servants and their agents when they were paying them their pensions, even though we are only an intermediary in this case for the passing of Irish taxpayers' money into the pockets of the British pensioners. It is quite possible that the British Government had very good reasons for the course which they adopted with regard to the Royal Irish Constabulary.

It is just a possibility—I do not state it at all as beyond doubt—that the British are paying to ex-members of the R.I.C. pensions which are not justly due to them, even under the terms of the Treaty or any subsequent arrangement which the Minister may have made with the British Government. I do not think, under all the circumstances, that we are justified in accepting the audit of the British Comptroller and Auditor-General in this matter. It is of the utmost importance that these accounts, considering the very large sum of money involved, should be subjected to an independent examination by an officer of our Government and not by an officer of another Government which, at any rate, may be interested in expanding the amount to be paid to its pensioners. In view of these circumstances, we cannot, I think, accept the explanation of the Minister and, accordingly, we on this side of the House are prepared to vote against the Estimate.

Question put.
The Committee divided: Tá, 77; Níl, 50.

  • Aird, William P.
  • Alton, Ernest Henry.
  • Anthony, Richard.
  • Beckett, James Walter.
  • Bennett, George Cecil.
  • Blythe, Ernest.
  • Brennan, Michael.
  • Broderick, Henry.
  • Brodrick, Seán.
  • Byrne, John Joseph.
  • Coburn, James.
  • Cole, John James.
  • Collins-O'Driscoll, Mrs. Margt.
  • Colohan, Hugh.
  • Conlon, Martin.
  • Connolly, Michael P.
  • Cosgrave, William T.
  • Daly, John.
  • Davin, William.
  • Davis, Michael.
  • Doherty, Eugene.
  • Dolan, James N.
  • Doyle, Edward.
  • Doyle, Peadar Seán.
  • Duggan, Edmund John.
  • Dwyer, James.
  • Egan, Barry M.
  • Esmonde, Osmond Thos Grattan.
  • Fitzgerald, Desmond.
  • Fitzgerald-Kenney, James.
  • Gorey, Denis J.
  • Haslett, Alexander.
  • Hassett, John J.
  • Heffernan, Michael R.
  • Hennessy, Thomas.
  • Hennigan, John.
  • Henry, Mark.
  • Hogan, Patrick (Clare).
  • Hogan, Patrick (Galway).
  • Holohan, Richard.
  • Jordan, Michael.
  • Kelly, Patrick Michael.
  • Keogh, Myles.
  • Law, Hugh Alexander.
  • Leonard, Patrick.
  • Lynch, Finian.
  • Mathews, Arthur Patrick.
  • McDonogh, Martin.
  • MacEóin, Seán.
  • McFadden, Michael Og.
  • McGilligan, Patrick.
  • Mongan, Joseph W.
  • Mulcahy, Richard.
  • Murphy, James E.
  • Murphy, Timothy Joseph.
  • Nallv, Martin Michael.
  • O'Connell, Richard.
  • O'Connell, Thomas J.
  • O'Connor, Bartholomew.
  • O'Donovan, Timothy Joseph.
  • O'Hanlon, John F.
  • O'Higgins, Thomas.
  • O'Leary, Daniel.
  • O'Mahony, Dermot Gun.
  • O'Reilly, John J.
  • O'Sullivan, John Marcus.
  • Reynolds, Patrick.
  • Rice, Vincent.
  • Roddy, Martin.
  • Sheehy, Timothy (West Cork).
  • Thrift, William Edward.
  • Tierney, Michael.
  • Vaughan, Daniel.
  • White, John.
  • White, Vincent Joseph.
  • Wolfe, George.
  • Wolfe, Jasper Travers.

Níl

  • Aiken, Frank.
  • Allen, Denis.
  • Blaney, Neal.
  • Boland, Gerald.
  • Boland, Patrick.
  • Bourke, Daniel.
  • Brady, Seán.
  • Briscoe, Robert.
  • Buckley, Daniel.
  • Carney, Frank.
  • Carty, Frank.
  • Clery, Michael.
  • Colbert, James.
  • Cooney, Eamon.
  • Corkery, Dan.
  • Corry, Martin John.
  • Little, Patrick John.
  • Maguire, Ben.
  • McEllistrim, Thomas.
  • MacEntee, Seán.
  • Moore, Séumas.
  • Mullins, Thomas.
  • O'Dowd, Patrick Joseph.
  • O'Kelly, Seán T.
  • O'Leary, William.
  • Crowley, Fred. Hugh.
  • Crowley, Tadhg.
  • Derrig, Thomas.
  • De Valera, Eamon.
  • Fahy, Frank.
  • Fogarty, Andrew.
  • French, Seán.
  • Gorry, Patrick J.
  • Goulding, John.
  • Houlihan, Patrick.
  • Jordan, Stephen.
  • Kennedy, Michael Joseph.
  • Kent, William R.
  • Killilea, Mark.
  • Kilroy, Michael.
  • Lemass, Seán F.
  • O'Reilly, Thomas.
  • Powell, Thomas P.
  • Ryan, James.
  • Sexton, Martin.
  • Sheehy, Timothy (Tipperary).
  • Smith, Patrick.
  • Tubridy, John.
  • Walsh, Richard.
  • Ward, Francis C.
Tellers:—Tá: Deputies Duggan and P.S. Doyle. Níl: Deputies G Boland and Allen.
Question declared carried.
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