In general, my Department uses the services of the Office of the Attorney General and the Office of the Chief State Solicitor. However, it also seeks outside legal advisors in circumstances requiring legal services of a specific nature. The costs associated with the Office of the Attorney General and the Office of the Chief State Solicitor are borne by their respective Votes. The following tables set out the detail sought by the Deputy in relation to the legal fees paid by my Department and by the Offices under the aegis of my Department for the years 2006, 2007, 2008, 2009, 2010 and to date in 2011.
The Deputy should note, that information in respect of my Department covers some activities for which responsibility transferred to the Department of Public Expenditure and Reform from July 2011.
Both the National Treasury Management Agency and the Central Bank were unable to provide the information requested by the Deputy in the time available, however this information is being collated and will be issued to the Deputy.
Department of Finance
|
Advisor
|
2006
|
2007
|
2008
|
2009
|
2010
|
2011 (to date)
|
Reason
|
Tender Yes/No
|
|
Philip Lee Solicitors
|
18,501
|
0
|
0
|
0
|
0
|
0
|
Advice in relation to the drafting of construction contracts
|
Yes
|
|
McCann Fitzgerald
|
0
|
0
|
48,400
|
0
|
0
|
0
|
Advice relating to procurement of air/transport agency services
|
Yes
|
|
McCann Fitzgerald
|
|
39,325
|
14,664
|
0
|
0
|
0
|
Advice relating to Public Sector Standard Conditions of engagement for construction consultants
|
Yes
|
|
Matheson Ormsby Prentice
|
5,608
|
25,549
|
0
|
0
|
0
|
0
|
Advice relating to general supplies and services contracts
|
Yes
|
|
Max Abrahamson
|
18,150
|
12,100
|
0
|
0
|
0
|
0
|
Advice relating to Public Sector Standard Conditions and amendments to Arbitration and Conciliation regulations
|
Yes
|
|
Arthur Cox
|
|
0
|
1,628,024
|
5,875,869
|
4,804,884
|
962,579
|
Advice relating to bank guarantee scheme
|
No*
|
|
A&L Goodbody
|
440,556
|
137,090
|
182,007
|
0
|
0
|
0
|
Advice relating to Standard Public Works Contracts for works contractors
|
Yes
|
|
A&L Goodbody
|
29,310
|
66,657
|
0
|
0
|
0
|
0
|
Advice relating to Public Private Partnership, terms and conditions
|
Yes
|
|
A&L Goodbody
|
92,130
|
112,050
|
0
|
0
|
0
|
0
|
Advice relating to sale of ACC bank
|
Yes
|
|
Paul O’Higgins S.C.
|
|
0
|
0
|
0
|
15,125
|
0
|
Advice provided to Messrs Regling and Watson as part of their preliminary investigation into the banking sector
|
Yes
|
|
David Barniville SC
|
0
|
0
|
0
|
0
|
0
|
36,402
|
Advice in relation to Credit Institutions Stabilisation Act
|
No. SC Engaged by AG’s office
|
|
Niamh Hyland BL
|
0
|
0
|
0
|
0
|
0
|
24,657
|
Advice in relation to Credit Institutions Stabilisation Act
|
No. BL engaged by AG’s office
|
|
Lúan Ó Braonáin S.C.
|
0
|
0
|
0
|
0
|
0
|
2,226
|
Advice in relation to Outside Appointments Board
|
No. Nominated by Gen Counsel Bar of Ireland
|
Office of the Appeal Commissioners
Nil reply
Office of the C&AG
The C&AG's role as auditor of the accounts of all Government Departments, other Funds controlled by the State and many State Sponsored Bodies can lead to situations where the Office has to obtain independent legal advice as a conflict of interest could arise for the Attorney General as the legal adviser representing the body the Office requires legal advice on. The Office procures all legal services for a period of three years at a time, using a competitive open tendering process. It is not possible to set out the individual subject matter of advice sought over each three-year period. Indicatively, the Office seeks a firm of solicitors which can offer the following types of advice; Litigation, Contract Law, Defamation, Employment Law, Administrative Law and Legislation.
Legal advice was sought on a case-by-case basis, where the primary provider of legal services during the period concerned suffered from a conflict of interest. Where the Office procures legal advice separately to this draw down arrangement, the subject of the advice is given in the table below.
Office of C&AG
|
Advisor
|
2006
|
2007
|
2008
|
2009
|
2010
|
2011 (to date)
|
Reason
|
Tender Yes/No
|
|
Matheson Ormsby Prentice
|
14,621
|
37,842
|
0
|
0
|
6,007
|
0
|
Variety of issues relating to day-to-day work of the Office
|
Yes
|
|
William Fry
|
0
|
2,315
|
0
|
0
|
0
|
0
|
Work relating to chapter in Annual Report
|
No— specialist single issue.
|
|
Maurice G Collins
|
0
|
3,025
|
0
|
0
|
0
|
0
|
Advice in relation to an audit
|
No— specialist single issue.
|
|
Mason Hayes Curran
|
|
|
13,078
|
16,568
|
8,030
|
|
Variety of issues relating to day-to-day work of the Office
|
Yes
|
|
Philip Lee Solicitors
|
0
|
0
|
0
|
0
|
0
|
10,568
|
Variety of issues relating to day-to-day work of the Office
|
Yes
|
|
Philip Lee Solicitors
|
0
|
0
|
0
|
0
|
0
|
48,599
|
NAMA due diligence advice
|
No. Firms approached to participate in tendering process all had a conflict of interest.
|
Revenue
I am advised by the Revenue Commissioners that the Revenue Solicitor provides legal services for Revenue and in that capacity engages external barristers in circumstances that require specific legal advices and legal opinions on issues in Tax, Customs and general litigation, for advising proofs for Court and Administrative Tribunal cases and for providing full advocacy services in the conduct of Tax, Customs and general litigation (both civil and criminal) before the District, Circuit, High and Supreme Courts, Appeal Commissioners and other administrative tribunals. The use of a competitive tendering process for these services is not feasible.
Virtually all the fees paid to Counsel relate to tax and customs compliance, including tax avoidance. The requirement for legal advice arises in the context of individual tax and customs cases, which cannot be detailed for reasons of taxpayer confidentiality, where Revenue is challenging, or being challenged. Other than the figures in Table 2 below, it is not possible to disaggregate the fees paid for advice from those paid for litigation and advocacy services.
For completeness, I am advised by the Revenue Commissioners that following competitive tender they entered into contracts with firms of solicitors to provide legal services associated with debt collection and recovery. These are essentially outsourcing contracts and the expenditure is set out in Table 3 below.
Table 1: Total fees paid to Counsel in respect of services provided to Revenue Commissioners, including VAT.
|
2006
|
2007
|
2008
|
2009
|
2010
|
2011 (To 30/09/2011)
|
|
1,346,003
|
1,315,252
|
1,949,170
|
1,660,464
|
1,489,762
|
889,130
|
Table 2: Fees paid to Solicitors firms for advice, including VAT
|
Year
|
Firm
|
Fees
|
Purpose
|
|
2009
|
Philip Lee
|
€10,518.42
|
Procurement and contract advice for the provision of Legal Services associated with Debt Collection and Recovery.
|
|
2009
|
Arthur Cox
|
€12,413.93
|
Advice — Employment Law
|
|
2010
|
Philip Lee
|
€2,099.81
|
Procurement and contract advice for the provision of security services.
|
|
2010
|
Philip Lee
|
€15,447.40
|
Contracts relating to ICT External Resource procurement
|
|
2010
|
Arthur Cox
|
€656.80
|
Advice — Employment Law
|
|
2011
|
Arthur Cox
|
€2,922.15
|
Procurement Advice
|
|
2011
|
Arthur Cox
|
€14,345.18
|
Advice — Employment Law
|
Table 3: Expenditure on Debt Collection and Recovery, including VAT and outlay.
|
Firm
|
2006
|
2007
|
2008
|
2009
|
2010
|
2011 (to date)
|
|
Holmes O’Malley Sexton, Limerick
|
€587,967
|
€714,860
|
€838,145
|
€738,295
|
€716,246
|
€604,758
|
|
Ivor Fitzpatrick & Co, Dublin
|
€563,640
|
€643,981
|
€615,345
|
€1,155,081
|
€1,095,244
|
€827,894
|
|
Lavelle Coleman & Co, Dublin
|
Nil
|
Nil
|
Nil
|
Nil
|
€239,378
|
€434,590
|
|
Mason Hayes & Curran, Dublin
|
€750,780
|
€633,535
|
€773,212
|
€662,173
|
€615,068
|
€537,168
|
|
Matheson Ormsby Prentice, Dublin
|
€1,083,020
|
€916,064
|
€794,517
|
€746,975
|
€712,810
|
€780,719
|
|
Pierse & Fitzgibbon, Listowel
|
€773,524
|
€741,625
|
€846,706
|
€837,688
|
€730,065
|
€649,925
|
|
George V. Maloney, Cavan
|
€943,669
|
€686,751
|
€471,984
|
€598,573
|
€639,838
|
€111,745
|
Barristers Fees 2006
|
Name
|
Gross Fee + VAT
|
|
Aston, Anthony
|
€104,302.00
|
|
Barron, Robert
|
€7,925.50
|
|
Bourke, Conor
|
€51,773.88
|
|
Butler, Nuala
|
€17,000.50
|
|
Cahill, Dermot
|
€11,253.00
|
|
Clifford, Eoin
|
€1,996.50
|
|
Clohessy, Grainne
|
€90,852.85
|
|
Collins, Anthony M.
|
€61,014.25
|
|
Connolly, James
|
€26,015.00
|
|
Conway, Brendan
|
€73,592.20
|
|
Dillon, Justin
|
€28,737.50
|
|
Dwyer, James
|
€6,594.50
|
|
Farrelly, Marjorie
|
€11,446.60
|
|
Fennelly, Will
|
€5,445.00
|
|
Finn, Eileen
|
€14,025.11
|
|
Fitzsimons, Eoghan
|
€135,399.00
|
|
Fullam, His Honour, Raymond
|
€114,284.50
|
|
Gallagher, Lorna
|
€13,612.50
|
|
Gallagher, Paul
|
€19,844.00
|
|
Gilvarry, David F.
|
€701.80
|
|
Goodman, Aoife
|
€14,399.00
|
|
Grehan, Brendan
|
€1,875.50
|
|
Heneghan, Margaret
|
€3,569.50
|
|
J. Travers, Noel
|
€14,580.50
|
|
Kierse, Alison
|
€3,872.00
|
|
Lyons, Richard
|
€6,171.00
|
|
McBratney, R. John
|
€7,925.50
|
|
McDermott, Paul Anthony
|
€13,410.43
|
|
McDonagh, Feichin
|
€2,420.00
|
|
McDonagh, Sunniva
|
€3,012.90
|
|
McDonald, Denis
|
€27,184.66
|
|
McDonough, Donough M.
|
€1,028.50
|
|
McGarry, Paul
|
€8,530.50
|
|
McGinn, Dominic
|
€8,954.00
|
|
McGovern, Jeananne
|
€1,694.00
|
|
Murray, Brian
|
€21,810.25
|
|
O’Higgins, Paul
|
€20,691.00
|
|
Ó hOisín, Colm
|
€1,815.00
|
|
O’Keeffe, Daniel
|
€56,144.00
|
|
O’Mara, Helen
|
€1,391.50
|
|
O’Connor, Caoilte
|
€1,877.92
|
|
O’Donnell, Michael
|
€17,787.00
|
|
O’Hanlon, Niall
|
€30,262.10
|
|
O’Mahony, Mark
|
€113,810.59
|
|
Ramsay, Ciaran
|
€23,050.50
|
|
Smith, Kelley
|
€1,210.00
|
|
Spierin, Brian
|
€45,980.00
|
|
Tighe, Una
|
€95,729.15
|
|
€1,346,003.19
|
Barristers Fees 2007
|
Name
|
Gross Fee + VAT
|
|
Aston, Anthony
|
€97,545.80
|
|
Barron, Robert
|
€12,100.00
|
|
Bourke, Conor
|
€49,065.50
|
|
Cahill, Dermot
|
€17,061.00
|
|
Clarke, Douglas
|
€28,919.00
|
|
Clohessy, Grainne
|
€133,402.50
|
|
Collins, Anthony M.
|
€52,332.50
|
|
Collins, Michael
|
€2,601.50
|
|
Conway, Brendan
|
€66,138.60
|
|
Coughlan, Stephen
|
€6,534.00
|
|
Dillon, Justin
|
€10,587.50
|
|
Dwyer, James
|
€4,235.00
|
|
Farrelly, Marjorie
|
€10,369.70
|
|
Finn, Eileen
|
€25,601.18
|
|
Fitzsimons, Eoghan
|
€45,496.00
|
|
Fullam, His Honour, Raymond
|
€189,970.00
|
|
Gaffney, Brian
|
€5,687.00
|
|
Goodman, Aoife
|
€16,335.00
|
|
Gormley, Paul
|
€6,836.50
|
|
J. Travers, Noel
|
€23,312.47
|
|
Kierse, Alison
|
€23,776.50
|
|
Lyons, Richard
|
€1,815.00
|
|
McBratney, R. John
|
€3,025.00
|
|
McDermott, Paul Anthony
|
€21,780.00
|
|
McDonald, Denis
|
€61,226.00
|
|
McGinn, Dominic
|
€21,356.50
|
|
McGovern, Jeananne
|
€6,050.00
|
|
McGowan, Fiona
|
€1,089.00
|
|
Murray, Brian
|
€7,720.38
|
|
Naidoo, Kerida
|
€3,690.50
|
|
O’Keeffe, Daniel
|
€21,417.00
|
|
O’Hanlon, Niall
|
€107,861.65
|
|
O’Mahony, Mark
|
€102,335.75
|
|
O’Reilly, Patrick
|
€1,270.50
|
|
Ramsay, Ciaran
|
€98,212.07
|
|
Smith, Kelley
|
€10,950.50
|
|
Sreenan, Pearse
|
€2,420.00
|
|
Tighe, Una
|
€15,125.00
|
|
€1,315,252.10
|
Barristers Fees 2008
|
Name
|
Gross Fee + VAT
|
|
Aston, Anthony
|
€155,313.00
|
|
Barniville, David
|
€4,598.00
|
|
Barron, Robert
|
€12,221.00
|
|
Bourke, Conor
|
€79,375.40
|
|
Cahill, Dermot
|
€37,510.00
|
|
Clifford, Eoin
|
€17,605.50
|
|
Clohessy, Grainne
|
€288,803.50
|
|
Collins, Anthony M.
|
€121,910.75
|
|
Collins, Dorothy
|
€7,986.00
|
|
Comyn, Edward
|
€4,900.50
|
|
Connolly, James
|
€34,969.00
|
|
Conway, Brendan
|
€114,734.30
|
|
Dillon, Justin
|
€4,295.50
|
|
Farrelly, Marjorie
|
€10,043.00
|
|
Finn, Eileen
|
€27,406.50
|
|
Fitzsimons, Eoghan
|
€156,271.50
|
|
Fullam, His Honour, Raymond
|
€14,520.00
|
|
Gaffney, Brian
|
€18,694.50
|
|
Gallagher, Lorna
|
€2,178.00
|
|
Gallagher, Paul
|
€2,117.50
|
|
Goodman, Aoife
|
€11,162.57
|
|
Heneghan, Margaret
|
€3,388.00
|
|
Kelly, Kieran
|
€3,267.00
|
|
Kerr, Anthony
|
€31,157.50
|
|
Kierse, Alison
|
€35,150.50
|
|
Kilfeather, Jonathan
|
€1,893.65
|
|
McDermott, Paul Anthony
|
€8,414.50
|
|
McDonagh, Sunniva
|
€5,868.50
|
|
McDonald, Denis
|
€76,000.10
|
|
McGinn, Dominic
|
€18,210.50
|
|
McGovern, Jeananne
|
€3,085.50
|
|
McGowan, Fiona
|
€302.50
|
|
McGuinness, Diarmuid
|
€3,811.50
|
|
Murray, Brian
|
€2,541.00
|
|
O Drisceoil, Mr. Ross
|
€15,584.80
|
|
O’Donnell, Michael
|
€14,278.00
|
|
O’Hanlon, Niall
|
€38,296.50
|
|
O’Higgins, Michael
|
€1,210.00
|
|
O’Mahony, Mark
|
€178,838.29
|
|
O’Reilly, Patrick
|
€980.10
|
|
Ramsay, Ciaran
|
€197,149.94
|
|
Sheehan, Lisa
|
€250.00
|
|
Smith, Kelley
|
€98,198.00
|
|
Tighe, Una
|
€84,678.22
|
|
€1,949,170.62
|
Barristers Fees 2009
|
Name
|
Gross Fee + VAT
|
|
Aston, Anthony
|
€80,170.56
|
|
Barron, Robert
|
€33,881.49
|
|
Boland, Ray
|
€1,285.47
|
|
Bourke, Conor
|
€156,719.45
|
|
Cahill, Dermot
|
€29,266.92
|
|
Clifford, Eoin
|
€4,587.84
|
|
Clohessy, Grainne
|
€239,485.49
|
|
Collins, Anthony M.
|
€234,903.24
|
|
Conway, Brendan
|
€19,916.28
|
|
Finn, Eileen
|
€36,366.65
|
|
Fitzsimons, Eoghan
|
€64,108.26
|
|
Fullam, His Honour, Raymond
|
€2,642.63
|
|
Goodman, Aoife
|
€34,202.25
|
|
Heneghan, Margaret
|
€2,012.04
|
|
Kerr, Anthony
|
€3,632.85
|
|
Kierse, Alison
|
€53,948.43
|
|
Lucey, John
|
€1,397.25
|
|
McDonagh, Sunniva
|
€7,654.50
|
|
McDonald, Denis
|
€12,424.59
|
|
McGinn, Dominic
|
€21,990.29
|
|
McGovern, Jeananne
|
€3,688.74
|
|
McGuinness, Diarmuid
|
€21,900.38
|
|
Miller, Mary Geraldine
|
€2,126.25
|
|
Murphy, Shane
|
€17,437.68
|
|
O Mara,, Helen
|
€5,868.45
|
|
O’Doherty, Warren & Associates
|
€2,209.70
|
|
O’Donnell, Donal
|
€1,822.50
|
|
O’Hanlon, Niall
|
€36,430.56
|
|
O’Mahony, Mark
|
€115,688.66
|
|
Quinn, Patrick
|
€52,854.93
|
|
Ramsay, Ciaran
|
€161,026.04
|
|
Ramsey, Michael
|
€10,244.88
|
|
Shanahan, Rudi Newman
|
€2,346.00
|
|
Smith, Kelley
|
€128,159.42
|
|
Tighe, Una
|
€58,063.64
|
|
€1,660,464.31
|
Barristers Fees 2010
|
Name
|
Gross Fee + VAT
|
|
Aston, Anthony
|
€74,889.32
|
|
Barron, Robert
|
€834.90
|
|
Binchy, Kieran
|
€552.00
|
|
Bourke, Conor
|
€43,405.85
|
|
Byrne, John
|
€4,397.14
|
|
Cahill, Dermot
|
€53,940.74
|
|
Clifford, Eoin
|
€10,464.08
|
|
Clohessy, Grainne
|
€338,936.49
|
|
Cogan, Elizabeth
|
€1,753.29
|
|
Collins, Anthony M.
|
€113,701.28
|
|
Conway, Brendan
|
€6,062.10
|
|
Cush, Michael
|
€38,962.00
|
|
Dignam, Conor
|
€194.81
|
|
Dunford, Mr. Craig
|
€1,011.54
|
|
Dwyer, James
|
€4,230.16
|
|
Farrelly, Marjorie
|
€12,634.82
|
|
Fennelly, Will
|
€11,813.72
|
|
Ferriter, Cian
|
€6,066.94
|
|
Finn, Eileen
|
€34,166.04
|
|
Fitzsimons, Eoghan
|
€1,948.10
|
|
Foley, Sarah-Kate
|
€552.00
|
|
Gallagher, Lorna
|
€1,227.51
|
|
Gillane, Sean
|
€929.28
|
|
Goodman, Aoife
|
€49,426.08
|
|
Healy-Rae, Rosemary
|
€4,731.10
|
|
Kearney, Brian
|
€8,642.94
|
|
Kelly, Kieran
|
€8,111.84
|
|
Kerr, Anthony
|
€6,044.43
|
|
Kierse, Alison
|
€32,402.40
|
|
Lucey, John
|
€10,464.08
|
|
McDermott, Paul Anthony
|
€946.22
|
|
McDonald, Denis
|
€23,321.54
|
|
McGinn, Dominic
|
€72,822.64
|
|
McGovern, Jeananne
|
€17,995.20
|
|
O Floinn, Benedict
|
€3,347.81
|
|
O’Connell, Jennifer
|
€9,907.48
|
|
O’Hanlon, Niall
|
€67,394.82
|
|
O’Mahony, Mark
|
€93,197.98
|
|
O’Reilly, Alice Mary
|
€10,000.00
|
|
Quinn, Patrick
|
€3,673.56
|
|
Ramsay, Ciaran
|
€109,037.94
|
|
Ramsey, Michael
|
€2,417.58
|
|
Smith, Kelley
|
€107,100.01
|
|
Spierin, Brian
|
€12,021.35
|
|
Tighe, Una
|
€72,367.68
|
|
Travers, Noel
|
€1,713.84
|
|
|
€1,489,762.63
|
Barristers Fees 2011
|
Name
|
Gross Fee + VAT
|
|
Aston, Anthony
|
€21,651.74
|
|
Barron, Robert
|
€13,915.00
|
|
Beck, Andrew
|
€7,792.40
|
|
Binchy, Kieran
|
€2,070.00
|
|
Bourke, Conor
|
€52,487.38
|
|
Byrne, John
|
€17,757.96
|
|
Cahill, Dermot
|
€50,567.11
|
|
Clarke, Seamus
|
€1,029.71
|
|
Clifford, Eoin
|
€3,005.64
|
|
Clohessy, Grainne
|
€142,530.74
|
|
Cogan, Elizabeth
|
€11,298.98
|
|
Collins, Anthony M.
|
€64,398.62
|
|
Connolly, Lorcan
|
€1,463.86
|
|
Conway, Brendan
|
€3,228.28
|
|
Cunningham, Arthur
|
€3,395.26
|
|
Dillon, Justin
|
€723.58
|
|
Farrelly, Marjorie
|
€8,349.00
|
|
Fennelly, Will
|
€2,170.74
|
|
Finn, Eileen
|
€17,054.95
|
|
Fitzsimons, Eoghan
|
€19,703.64
|
|
Gallagher, Lorna
|
€9,642.54
|
|
Goodman, Aoife
|
€26,772.46
|
|
Grant, Maddie
|
€445.28
|
|
Healy-Rae, Rosemary
|
€2,783.00
|
|
Kearney, Brian
|
€5,399.02
|
|
Kerr, Anthony
|
€4,843.39
|
|
Kierse, Alison
|
€8,738.62
|
|
Lucey, John
|
€7,263.63
|
|
McDermott, Paul Anthony
|
€2,783.00
|
|
McDonald, Denis
|
€5,677.32
|
|
McGinn, Dominic
|
€15,167.35
|
|
McGovern, Jeananne
|
€11,132.00
|
|
Mulloy, Eanna
|
€16,113.57
|
|
Murray, Brian
|
€21,335.93
|
|
O Mara,, Helen
|
€1,335.84
|
|
O’Connell, Jennifer
|
€9,684.84
|
|
O’Hanlon, Niall
|
€890.56
|
|
O’Mahony, Mark
|
€70,465.56
|
|
Quinn, Patrick
|
€17,978.18
|
|
Ramsay, Ciaran
|
€129,975.78
|
|
Shanahan, Rudi Newman
|
€1,168.86
|
|
Smith, Kelley
|
€60,022.05
|
|
Tighe, Una
|
€14,916.88
|
|
|
€889,130.25
|
