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A REPORT INTO garda financial management has raised concerns about money going unspent in its budget and how there is a risk that the State could be inadvertently funding commercial events such as concerts.
In a report by the Public Accounts Committee (PAC), the Oireachtas’ spending oversight body has laid out a number of key issues.
It has identified a major issue around how so-called “non-public duty” is monitored in An Garda Síochána.
This is where individual gardaí are used inside the venues such as sporting matches, concerts and other largescale events. Gardaí act as security at the events only when a serious incident occurs. Public duty is where they are outside the venue conducting traffic or performing normal policing.
The organisers pay An Garda Síochána €45 per hour for each individual garda.
It is not the first time the issue has been raised. In the past the Football Association of Ireland (FAI) owed the garda organisation €368,000 but later settled the debt for policing costs.
The committee has raised the issue that there is not a proper accounting process to ensure that the money is recovered from the commercial bodies.
The issue was identified by the Comptroller and Auditor General (C&AG) and is one of the key issues addressed by the PAC
The report found that “the absence of reliable cost data limits the ability of An Garda Síochána to routinely assess the extent to which costs are being recovered on a consistent basis and creates a potential risk that public funds may subsidise private commercial events”.
The report explained that the non-public duty is considered an additional requested service.
It said that the current charging model of €45 per hour per garda, regardless of rank, overtime or premium pay for weekends or holidays was causing issues.
The flat rate does not take account of the specific pay structure in An Garda Síochána for travel and subsistence and it does not reflect the actual cost. Due to this system failing, the report said, there is a shortfall in the “cost recovery rate”.
The study found that in 2023 gardaí recovered €7m for non-public duty and that fees remained unpaid from previous years.
The report noted that the C&AG found that there was “the risk that public resources may subsidise private commercial events where charges do not reflect actual costs or where waivers are granted without robust jurisdiction”.
The study found an “inconsistent application” of the charging regime for several major commercial events.
It found in one example from 2023 there was an issue whereby gardaí charged €207,180, while the estimated actual cost was significantly higher, at €274,166, a difference of €66,986.
In another event it found that a fee was waived as a “charity event,” even though the organiser was “not a registered charity and had charged an entry fee, thereby casting doubt on the justification for the waiver and signalling that public funds may have subsidised a private commercial event”.
There were weaknesses in record-keeping and internal controls around billing and receipts.
The committee made a number of recommendations and fixes and the garda organisation must report back in nine months.
Separately the report also found an issue with the surrendering of money back into the exchequer.
An Garda Síochána claimed that this was caused by “issues around procurement and changes in operational demand”.
“However, the Committee observes that persistent underspends of this scale can undermine the credibility of the Estimates process and weaken parliamentary oversight of capital funding allocations,” the report stated.
It recommended a number of solutions including that An Garda Síochána should strengthen financial planning.
The report also examined another issue associated with procurement and non compliance with rules.
The committee said that there has been a reduction in rule-breaking in purchasing “but remains concerned at the scale and value of instances in the 2023 Accounts.
“The Committee is of the opinion that stronger procurement governance and assurance arrangements are required to reduce the risk of non-compliance and avoidable costs.”
The report also examined other areas such as also examined issues relating to property and evidence management, Garda recruitment and resourcing, investment in technology, and compliance with statutory obligations, including a lack of gardaí working in Gaeltacht capable of conducting their duty in the Irish language.
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