Audit body accuses Garda HQ of 'unacceptable difficulties' 

The Garda Audit and Risk Committee also said the State’s external auditor, the Comptroller and Auditor General (C&AG), had informed the committee last March of a range of serious issues. Picture: Denis Minihane.

Independent auditors have complained of “unacceptable difficulties” in getting responses from Garda management in relation to investigations into escalating overpayments, and possible fraudulent payments, of garda pay and pensions.

The Garda Audit and Risk Committee also said the State’s external auditor, the Comptroller and Auditor General (C&AG), had informed the committee last March of a range of serious issues. These include:

• failures to comply with procurement regulations;
• omission of capital projects valued at €97.8m for Garda appropriation accounts;
• flawed budgetary processes that require supplementary estimates for the previous six years;
• escalation of salary and pension overpayments;
• delay in resolving issues concerning the Garda College’s “golf club lands”.

In its 2020 Audit and Risk Report, the committee said the C&AG’s briefing was “thorough and comprehensive”.

The committee is appointed by the Policing Authority to independently oversee governance and financial matters, including the system of internal control in An Garda Síochána.

Last August, a Freedom of Information request revealed that over €3m was overpaid to gardaí and civilian staff due to payroll control flaws. It emerged from work carried out by the Garda Internal Audit Service (GIAS). It found 1,804 gardaí, civilian staff, and pensioners had been overpaid by a total of €3.1m.

The committee said it had highlighted this problem in its 2019 Audit and Risk Report, and had called for a new integrated HR/payroll system and a detailed implementation plan.

“In 2020, overpayments of Garda pay and pensions continued to escalate,” the committee’s report said.

"In addition, the committee recommended that findings highlighted within the Garda overtime and allowances payroll audit be fully investigated — especially those raised of possible fraudulent payments.” 

It added: “The committee has not yet received an update on these investigations. 

In addition, given the seriousness of the findings of the Garda payroll audit, the committee experienced unacceptable difficulties in obtaining appropriate management responses to the issues raised in the audit.” 

The report, written by committee chairwoman Professor Niamh Brennan, said there continued to be procurement issues in relation to towing and storage of vehicles and medical services, but that progress was made in 2020.

Responding, Garda HQ told the Irish Examiner that the recently appointed Garda executive director of finance had put in place procedures to keep the Audit Committee regularly informed of financial risks and developments.

It added: “An Garda Síochána continually works to address any issues raised by the C&AG to ensure issues are resolved and, where necessary, mitigating actions are taken to minimise the risk of recurrence.

“The Garda Internal Audit Service and the independent Audit Committee play a key role in ensuring an effective control environment is in operation in An Garda Síochána."