Committee Reports > List of Committees > Dáil > 1990 > Committee of Public Accounts > Final Report - Appropriation Accounts 1988

APPENDIX 3

MISAPPROPRIATION OF STORES — CURRAGH CAMP.

1. The matter came to light in 1988 when the Stores Officer, No. 1 Garrison Coy, Army Ordnance Corps discovered that the signature on a Receipt Voucher received from the 6th Field Signal Coy in respect of certain items of clothing was a forgery. The Military Police were called in and irregularities between the two units were discovered. A military Court of Inquiry was set up to investigate the irregularities.

2. The investigations disclosed that there had been irregularities in the accounting procedures, including forgery of officers’ signatures, the alteration of records, fictitious issues and the misappropriation of items of clothing and equipment over a period.

3. The accounts of each unit appeared to be correctly operated when they were viewed in isolation. The irregularities could only be detected when the records of one unit were cross-checked against those of the other. Up to that time such a cross-check had not been included in inspection procedures. Since September 1988 inspection teams of the Quartermaster General’s Branch have been carrying out these cross-checks during their inspections in the Curragh and other Commands.

The importance of the depth and scope of inspections has been stressed at conferences of General Officers Commanding Commands and at conferences of Command Quartermaster.

4. The Gardaí were requested to assist in tracing the disposal of the mis-appropriated items. They made enquiries through their normal channels and also monitored local road-side and market traders but did not succeed in obtaining evidence as to the disposal of the items in question. There was no evidence to suggest that the items had fallen into subversive hands.

5. Disciplinary action was initiated against two non-commissioned officers involved in this case. One NCO (a Company Quartermaster Sergeant) was sentenced by Court Martial to be reduced to the rank of Corporal and to pay a fine of three hundred pounds (£300). This sentence has to-date not been confirmed.

A second non-commissioned officer was tried by Court Martial for certain offences under the Defence Act 1954. He was acquitted on all charges.