C&AG urges gardaí to review non public duty events fees

The Comptroller and Auditor General's 2023 report has recommended An Garda Síochána reviews procedures and fees charged at non public duty events to ensure unrecovered costs are not funded by the Exchequer.

The C&AG's examination involved a review of An Garda Síochána policies, procedures and other relevant documents, analysis of administrative data, and a detailed review of a sample of 15 NPD events relating to 2023 receipts.

Policing services may be provided by An Garda Síochána for events on public or private property, such as sporting fixtures and festivals etc.

The Garda Síochána Act 2005 provides the Garda Commissioner with the legislative authority to set charges to recover costs incurred associated with policing non-public duty events.

In June 2022, An Garda Síochána introduced an interim guidance document on Garda resourcing at licensed events and concerts with a flat rate of €45 per hour, applicable to all ranks assigned to police licensed NPD events.

The report said because the resources deployed in policing NPD events are not captured centrally in a consistent and reliable manner, full costing of those deployments cannot readily be verified.

Among the key findings from its analysis it found the target 100% cost recovery may not have been achieved for the larger commercial concerts.

"As An Garda Síochána does not comprehensively collate the full costs of policing these events, there is a risk that the Exchequer is subsidising profit-seeking entities," the C&AG stated.

It also found there is a lack of consistency in the cost recovery rates achieved for similar sporting events (eg ranging from 35% to 51% for racing festivals), and in the application of abatements.

According to the analysis there is a risk that An Garda Síochána may be overcharging for some of the smaller events.

"An Garda Síochána does not have the legislative authority to raise charges in excess of the costs incurred. While it is likely that there were additional costs incurred in policing these events (rostered members etc.), this information is not collated or documented and therefore, cannot support the full charge raised," it stated.

The C&AG's examination found that An Garda Síochána does not have sufficient and reliable information available on the actual costs incurred in policing NPD events.

As such, An Garda Síochána cannot determine whether or not an appropriate level of costs for the provision of Garda services at NPD events is being recovered.

The report acknowledged that since 2022 An Garda Síochána has taken steps to improve the consistency of the approach to charging for policing of NPD events.

It recommended that the current periodic review of the €45 flat rate fee should include a comparison of estimated costs (using the flat rate) with actual costs incurred and paid, for a sample of NPD events, to determine if the flat rate fee is appropriate.

The Accounting Officer said An Garda Síochána will incorporate the analysis outlined into the next periodic review of the Provision of Garda Services for Certain Events and Associated Charges Policy.

The next review is scheduled to be conducted in 2024.

The report highlighted significant weaknesses in the invoicing and collection of agreed NPD fees saying the lack of routine credit control procedures increases the risk that amounts due may not be recovered in a timely manner, and ultimately may lead to bad debts and a loss to the Exchequer.

Other recommendations from the C&AG include that An Garda Síochána should ensure that all decisions to waive or abate fees are clearly documented in line with the relevant policy and procedure and that supporting documentation should be provided to the Finance Unit and retained centrally; available management information should be reviewed to assess if more meaningful data on actual costs incurred in policing NPD events can be produced; and it should review and assess the controls in place over the billing and receipting of NPD invoices with a view to developing and implementing formal procedures for billing, cancellation and receipting of NPD invoices.