Committee Reports > List of Committees > Dáil > 1998 > Committee of Public Accounts > Second Interim Report - Appropriation Acccounts - DIRT, 1997

DÁIL ÉIREANN

COMMITTEE OF PUBLIC ACCOUNTS

SECOND INTERIM REPORT ON THE APPROPRIATION ACCOUNTS 1997

RELATING TO DEPOSIT INTEREST RETENTION TAX

TABLE OF CONTENTS

ORDERS OF REFERENCE

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 approved by Dáil Éireann

21/10/98

Go ndéanann Dáil Éireann-

(a)a thabhairt dá haire go bhfuil an Coiste um Chuntais Phoiblí le linn a scrúdaithe ar Thuarascáil Bhliantúil an Ard-Reachtaire Cuntas agus Ciste ar na Cuntais Leithreasa do 1997 (míreanna 6-17 go huile), agus ar thuarascálacha roimhe sin ar na Coimisinéirí Ioncaim, ag meas an cháis i ndáil le dliteanais neamhíoctha i leith Cánach Coinneála ar Ús Taisce ar fhorais airgeadais;

(b)comhghairdeas a dhéanamh leis an gCoiste faoin dul chun cinn tapa atá déanta cheana aige ina chuid imscrúduithe;

(c)imní a dhéanamh de, maidir le téarmaí tagartha an Choiste, dá bhforáiltear i mBuan-Orduithe an Tí seo, go bhféadfaidh sé nach gcuimsíonn an t-imscrúdú atá glactha idir lámha aige agus, dá réir sin agus d’ainneoin aon ní sna Buan-Orduithe sin, go mbeartaíonn sí leis seo go bhféadfaidh an Coiste scrúdú a dhéanamh agus tuairisc a thabhairt don Dáil maidir leis na nithe seo a leanas:

(i)na himthosca a ghabhann le haon tsocraíocht, comhaontú nó comhthuiscint idir na forais airgeadais ina gcáil mar ghlacadóirí taisce agus na Coimisinéirí Ioncaim i leith dliteanas neamhdhearbhaithe Cánach Coinneála ar Ús Taisce ag éirí as oibriú cuntas bréagach neamhchónaitheoirí, agus

(ii)úsáid na gcuntas sin chun Cáin Choinneála ar Ús Taisce a imghabháil, an fhaisnéis ab eol nó a bhí ar fáil do na forais airgeadais, do na Coimisinéirí Ioncaim agus don Bhanc Ceannais maidir leis an gcleachtas seo agus na bearta a rinneadh chun deireadh a chur leis;

(d)a bhreithniú gur cheart an Coiste a éascú i ngach slí is féidir chun a imscrúdú a thabhairt chun críche go tapa;

(e)a thabhairt dá haire go bhfuil Tuarascáil Eatramhach leagtha anois ag an gCoiste don Dáil maidir leis an ábhar a éilíonn athruithe a dhéanamh ar a Buan-Orduithe agus athruithe reachtacha agus go dtugann sí dá haire an togra uaidh go n-iarrfar ar an Ard-Reachtaire Cuntas agus Ciste imscrúduithe áirithe i leith riaradh Cánach Coinneála ar Ús Taisce ag na Coimisinéirí Ioncaim agus ag na forais iomchuí airgeadais a ghabháil de láimh;

(f)a ghealladh go dtabharfar don Choiste aon chumhachtaí nó cúnamh breise a mheasann Dáil Éireann is gá lena chumasú dó a chuid imscrúduithe a thabhairt chun críche a luaithe is féidir; agus

(g)á aithint di go mbaineann deabhadh agus tábhacht phoiblí leis an ábhar atá faoi imscrúdú, a ghealladh go gcinnfidh sí, chomh luath agus is féidir, ar an bhfreagra a thabharfaidh sí ar gach aon phointe a thugtar ar aird i dTuarascáil Eatramhach an Choiste.

That Dáil Éireann -

(a)notes that the Committee of Public Accounts in the course of its examination of the Comptroller and Auditor General’s Annual Report on the Appropriation Accounts for 1997 (paragraphs 6-17 inclusive), and earlier reports on the Revenue Commissioners, is considering the position in relation to outstanding liabilities for DIRT by financial institutions;

(b)congratulates the Committee on the rapid progress which it has already made in its investigations;

(c)is concerned that the terms of reference of the Committee, as provided in the Standing Orders of this House, may not encompass the investigation which it has undertaken and, accordingly and notwithstanding anything in those Standing Orders, hereby resolves that the Committee may examine and report to Dáil Éireann upon:

(i)the circumstances surrounding any purported settlement, agreement or understanding between financial institutions in their capacity as deposit takers and the Revenue Commissioners in respect of undeclared DIRT liabilities arising from the operation of bogus non-resident accounts, and

(ii)the use of such accounts for the purpose of evading DIRT, the information known or available to the financial institutions, the Revenue Commissioners and the Central Bank concerning this practice and the steps taken to bring it to an end;

(d)considers that the Committee should be facilitated in every way possible to bring its investigation to a rapid conclusion;

(e)notes that the Committee has now tabled an Interim Report to the Dáil on the matter calling for changes to its Standing Orders and legislative changes and notes its proposal that the Comptroller and Auditor General be requested to undertake certain investigations into the administration of DIRT by the Revenue Commissioners and the relevant financial institutions;

(f)undertakes to give the Committee any additional powers or assistance which Dáil Éireann considers may be necessary to enable it to complete its investigations as soon as possible; and

(g)in recognition of the fact that the matter under investigation is one of urgent public importance undertakes to decide on its response to each point raised in the Committee’s Interim Report at the earliest possible date.

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”

REPORT ADOPTED

REPORT ADOPTED BY COMMITTEE:

__________________________

Jim Mitchell T.D.

Chairman

29 October 1998

PROCEEDINGS OF THE COMMITTEE

DÉARDAOIN 29 DEIREADH FÓMHAIR 1998

THURSDAY 29 OCTOBER 1998

1.Chruinnigh an Coiste ar 11.02 a.m.

2.Comhaltaí i Láthair:-

Na Teachtaí S. Mistéal, (i gCeannas), Ardachaidh, de Bheil, Cooper-NíFhloin, Ó Duinneacha, Ó Dochartaigh, MacDhurcáin, Ó Foghlú, Ó Luineacháin, Mac Cormaic, Ó Coinín.

3.Chuaigh an Coiste i suí príobháideach.

4.Dréacht den Dara Tuarascáil Eatramhach ar na Cuntais Leithreasa, 1997.

Chuir an Cathaoirleach an Dréacht den Dara Tuarascáil Eatramhach faoi bhráid an Choiste chun a breithnithe.

Aontaíodh an Dréacht den Dara Tuarascáil Eatramhach.

Ordaíodh: Tuairisciú don Dáil dá réir sin.

1.The Committee met at 11.02 a.m.

2.Members Present:-

Deputies J. Mitchell (in the Chair), Ardagh, Bell, Cooper-Flynn, Dennehy, Doherty, Durkan, Foley, Lenihan, McCormack, Rabbitte.

3.The Committee went into private session.

4.Draft Second Interim Report on the Appropriation Accounts 1997.

The Chairman brought forward the Draft Second Interim Report for consideration.

Draft Second Interim Report agreed to.

Ordered: To report to the Dáil accordingly.

MINUTES OF EVIDENCE

APPENDIX - CORRESPONDENCE