Questions and answers: Donegal GAA report shows need for stark and urgent change

The most damning report ever conducted into the affairs of Donegal GAA was circulated late last Wednesday night.

A total of 24 findings were highlighted by the review committee, with 14 of those found to be high risk. In other words, the findings 'represent a significant weakness' in these areas.

Running to 39 pages, the review of Donegal GAA Talent Academy, Finance and Governance Structures was undertaken following the high-profile departure of 2012 All-Ireland winner Karl Lacey as Head of Academy in February.

The report was both carefully constructed and worded, but in many instances there were glaring findings jumping from the page.

GAA review into Donegal GAA shows a need for significant change

A joint Central/Ulster GAA team carried out the review and based their findings on information gained through an extensive engagement process and documentation received from Donegal GAA Management Committee and County Committee members, staff, clubs, parents, and Academy personnel

“How much worse could this read?” asked one governance expert spoken to by Donegal Live.

“This was an internal report, done by people within the GAA, so it was not 'totally' independent. From best practise, an internal review is not something of this level warrants.

“That is not to criticise the work of this investigations team, who have obviously poured through matters in great detail.

“Nothing can be fully independent. However, what they have found in Donegal GAA would now warrant a further independent investigation to ensure a completely thorough review. I would suggest that some of the big firms should be brought in here to dig deeper.”

The review team was headed up by the Ulster GAA Chairperson Ciaran McLaughlin and also included: Shane Flanagan, the GAA's Director of Games Development; Michelle McAleer, the Head of Internal Audit; the National Player Development Lead Jack Cooney; the National Participation and Programmes Manager Seamus Kenny; and Roger Keenan, Ulster GAA's Coaching Development Manager.

Some 44 individual stakeholders – including from the current and former Management Committee members, fundraisers, auditor, former senior players and Talent Academy personnel – were met by the committee, who also sat down with academy coaches, parents of academy players, club representatives and the Minor Board.

Karl Lacey stepped down as Head of Academy earlier this year. Photo: Sportsfile

While the report was extensive and detailed, there were still some outstanding questions that require answers.

Donegal Live submitted a series of queries to the Donegal County Board on Sunday about the review, its contents and the next steps that will be taken to address the issues raised. At the time of going to press, these queries had not been answered.

It is understood that at least one other media outlet in the county also submitted queries to the Board over the weekend.

On Tuesday, Donegal Live was informed that the Donegal GAA Executive met the previous evening for the first time since the publication of the review.

“A statement is now being prepared and I will get it to you as soon as it is ready,” a spokesperson for the Donegal County Board said. As of late on Wednesday afternoon, this had not been received.

The sole public comment on the review so far has come from Mr McLaughlin, who headed up the review team and who noted 'some unhelpful comments' in the media.

In a 90-word statement, posted on the Donegal GAA website – but not shared on its various social media accounts - he asked that 'everyone refrain from public comment thus providing the time and space necessary . . . to fully consider the appropriate actions required for the implementation of the proposed recommendations'.

This, though, would be to ignore the seriousness of the matter. In the accounts presented to the 2022 County Convention, Donegal GAA showed an annual turnover of almost €1.6million. The GAA is heavily funded by the Government and Sport Ireland.

Among those high risk areas noted in the report were the lack of regular financial reporting and monthly financial management procedures.

“No Management Accounts are prepared during the financial year, thus a current financial position for Donegal GAA is not available,” the review said.

“Additionally, there are no month end check lists or procedures carried out to ensure that all the financial position is accurately reflected at each period end.”

The review found unauthorised payments being made with the online banking system allowing for single-authorised payments.

There is no written procedure in place for the use of the Donegal GAA credit card with the reviewing noting that receipts for expenses incurred were not always retained on file. Nor was there a monthly approval process on credit card spend.

While no impropriety was indicated, such examples go wildly against best practices.

“Having no management accounts is absolutely outrageous, I just cannot wrap my head around this,” the governance expert said.

“If Donegal GAA were a registered company limited by guarantee (CLG), the directors would have a duty, under the Companies Act, 'to maintain proper books of accounts'. If they were a CLG, this organisation would be in breach.

“The accounts should be there to be reviewed on a monthly basis and certainly should be done with greater transparency.

“It is clear to me that some Board members don't understand their duties. Information relating to finance should be demanded at each monthly meeting.”

In breach of GAA rule, Donegal GAA is operating without a finance committee.

“There is a lack of information on a current finance committee being set up,” the report mentioned.

Until the 2022 Donegal GAA Convention, a finance sub committee was in place This ceased to exist at a time when, the review added, there have been no 'significant fundraising initiatives' since December 2020 when the House Draw recorded a surplus of €806,000.

Tellingly, the report says this 'has affected the county’s ability to fund its commitments'.

Donegal GAA was found not to be adhering to accounting standards in terms of the auditing of its accounts.

For example, grants received for capital build have been netted off against the fixed asset cost. The grant should have been recorded as an income with the total cost of the fixed asset recorded in the accounts.

“This is very basic,” one accountant told Donegal Live. “This is some things that are not far above Leaving Cert Honours accounting. It's actually shocking.”

Donegal GAA has been advised to review the auditor appointment with journal sample requests having been provided by the auditor who had made the decision on all journals required for year- end accounts.

Independence is required between accounts preparation and audit.

“It would be advisable for the County auditor to review their ability to remain as a member of the County Committee,” the review pointed out, adding that the auditor appointment should be reviewed every 5-7 years.

High risk areas were noted, too with regard to Garda vetting and safeguarding, with it said that 'several of the coaches involved' did not have either the required Garda Vetting, child safeguarding or coaching qualification.

The review did not go into detail in relation to how many coaches this related to.

What was evident from the report was that the Donegal GAA Academy, in the words of the findings, 'represented a very good structure, was well-organised, had a sound player focused philosophy with good planning principles in place'.

A new structure for Donegal GAA, under a Head of Operations, has been recommended with an interim sub-committee to lead the academy and an interim governance and finance committee also to be formed.

The report was critical of the process through which Donegal GAA appointed the since-resigned Paddy Carr as senior football team manager and has recommended a 'fully transparent' process for future appointments.

In April, two clubs – Four Masters and Milford – sought to table votes of no confidence in two members of the Donegal County Board. The GAA's Director General, Tom Ryan, attended that meeting in Convoy and informed delegates that there would be no new appointments or no confidence votes taken until the completion of the review.

It remains to be seen if those motions will be brought again to the next meeting of the county committee in July.

While it's fair to say that, in the main, actions are needed rather than words, the continued vow of silence from Donegal GAA in relation to the report could almost be described as 'unhelpful'.