Appendices

Appendix 1 – Additional disclosures for Commissioners and senior decision-makers

Every staff member has responsibilities under this Code, but some staff are also senior decision-makers with enhanced responsibilities. A staff member is also a “senior decision-maker” under this Code if they:

• are a Commissioner;
• hold a designated position of employment for the purposes of the Ethics in Public Office Act 1995 as amended; or
• hold a role, grade or function that is at Principal Officer (Director) or higher.

There are two separate sets of disclosures required for this group, which are set out under Parts A and B below.

Appendix 1 Part A – Obligation to make a written disclosure

• Each senior decision-maker must make a disclosure in writing to the Secretary of An Coimisiún:
  • on their appointment as a senior decision-maker; and
  • once per year thereafter in accordance with procedures established by An Coimisiún for this purpose.
• A disclosure under this section must include details of:
  • all of the relevant interests of the senior decision-maker;
  • all of the relevant interests of the spouse or civil partner of the senior decision-maker;
  • all other interests (not falling within the definition of a “relevant interest”) held by the senior decision-maker or the spouse/civil partner of the senior decision-maker that could reasonably be expected or perceived to materially influence the senior decision-maker in the discharge of their duties;
  • any outside employment undertaken by the staff member which could reasonably be expected or perceived to materially influence the senior decision-maker in the discharge of their duties.
• In cases where a senior decision-maker has made a disclosure under this section and, within the following 12 months, acquires a relevant interest or engages in outside employment, the senior decision-maker must immediately make an interim disclosure in respect of that relevant interest or outside employment. The senior decision-maker will also be obliged to make annual disclosures in the appropriate way at the appropriate times.
• A disclosure under this section will be in addition to any other disclosure of relevant interests that the senior decision-maker may be obliged to make under the Standards in Public Office Acts 1995 and 2001, as amended; further details are set out hereunder.
• Disclosures of interests under this section are separate and additional to disclosures of conflicts of interest under this Code. The fact that a senior decision-maker has disclosed an interest under this section does not remove the senior decision-maker’s obligation to also disclose any conflict of interest that arises from the senior decision-maker’s (previously disclosed or undisclosed) interests.
• Details of interests disclosed by senior decision-makers will be kept by the Secretary of An Coimisiún in a confidential register. Access to the register is restricted and will be administered in accordance with any applicable procedures established by An Coimisiún for the purposes of preventing and regulating conflicts of interest and for other purposes arising from this Code.
• An Coimisiún may take appropriate action to address any concern arising from any disclosure made under this section. This may include, for example, limiting the scope of the staff member’s activities with An Coimisiún or seeking to achieve (within a reasonable person of time) a situation in which the potential for conflict no longer exists (for example by seeking to achieve the divestment by the staff member of a relevant interest). Any such action will be taken in consultation with the staff member.

Appendix 1 Part B – Ethics and Standards in Public Office

While An Coimisiún is awaiting formal designation as a relevant public body under the Ethics legislation, it is implementing the requirements of the Ethics Legislation on a voluntary basis.

On the implementation of the legislation, which will prescribe designated positions of employment, the disclosure of interest provisions of the Ethics Acts will apply on a statutory basis. The reporting requirements of senior decision-makers are set out below.

All those who occupy designated positions of employment in public bodies prescribed by regulation for the purposes of the Ethics in Public Office Acts 1995 and 2001 (the “Ethics Acts”) must comply with the relevant provisions of the legislation. Compliance with the Ethics Acts is and shall be deemed to be a condition of appointment or employment.

Disclosure of registerable interests

The Ethics in Public Office Act 1995 provides for the disclosure of registrable interests by occupiers of designated positions of employment in public bodies prescribed for the purposes of the ethics legislation. Briefly, the requirements are as follows:

• Occupiers of designated positions of employment are required in each year, during any part of which they occupy or occupied a designated position of employment in a public body, prescribed by regulations made by the Minister for Public Expenditure, NDP Delivery and Reform, to prepare and furnish, in a form determined by the Minister for Public Expenditure NDP Delivery and Reform, a statement in writing of their registrable interests, and the interests, of which a person has actual knowledge, of his or her spouse, civil partner or a child of the person or of his or her spouse or civil partner, which could materially influence the person in, or in relation to, the performance of the person’s official functions by reason of the fact that such performance could so affect those interests as to confer on, or withhold from, the person, or the spouse, civil partner or child, a substantial benefit.
• The statement must be furnished to the relevant authority for the position as determined by the Minister for Public Expenditure, NDP Delivery and Reform. Where no registrable interest or interests exist, a “nil” statement is requested.

Material interests

The occupier of a designated position of employment must furnish a statement of a material interest where a function falls to be performed, and where the staff member or a “connected person” has a material interest in a matter to which the function relates.

Such a statement must be furnished to the relevant authority by the occupier of a designated position of employment. The function must not be performed unless there are compelling reasons to do so. If the occupier of a designated position of employment intends to perform the function, he or she must, either before doing so, or if that is not reasonably practical, as soon as possible afterwards, prepare and furnish a statement in writing of the compelling reasons to the relevant authority. This obligation applies whether or not the interest has already been disclosed in a statement of registrable interests.

Designated Positions of Employment	Relevant Authority for the Position
Executive Chairperson	Nominated Commissioner
Commissioners	Executive Chairperson
Directors	Nominated Commissioner
All other positions of employment prescribed by regulation 5 of S.I. 699 of 2004	Nominated Commissioner

Tax Clearance Obligations of Appointees to “Senior Office”

The tax clearance provisions of the Standards in Public Office Act 2001 apply to persons appointed to “senior office”, i.e. to a designated position of employment under the Ethics in Public Office Act 1995, in relation to which the remuneration is not less than the lowest remuneration of a Deputy Secretary General in the civil service. All persons appointed to “senior office” must provide to the Standards in Public Office Commission:

• not more than nine months after the date on which he or she is appointed, a tax clearance certificate that is in force and was issued to the person not more than nine months before, and not more than nine months after the appointment date; or
• an application statement that was issued to the person and was made not more than nine months before, and not more than nine months after, the appointment date; and
• a statutory declaration, made by the person not more than one month before, and not more than one month after, the date of appointment, that he or she, to the best of his or her knowledge and belief, is in compliance with the obligations imposed on him or her by the Tax Acts and is not aware of any impediment to the issue of a Tax Clearance Certificate.

Investigations

Employees in public bodies can be subject to an investigation by the Standards in Public Office Commission, either where it considers it appropriate to do so, or following a complaint, or where there is a contravention of the tax clearance requirements. There is nothing that precludes the Standards in Public Office Commission from taking into account this Code of Conduct in such an investigation.

Additional Information and advice

The public bodies prescribed for the purposes of the ethics legislation and the designated directorships and designated positions of employment therein, the forms for preparing statements of registrable interests and “nil” statements, and details of the officers of the body and the relevant authorities to whom such statements should be furnished are provided in the “Guidelines on Compliance with the Provisions of the Ethics in Public Office Acts 1995 and 2001-Public Servants”, published by the Standards in Public Office Commission and available for download.

Appendix 2 – Practical measures in respect of An Coimisiún (for Commissioners)

This section of this Code applies only to Commissioners.

Materials for meetings of An Coimisiún are circulated to members in advance of meetings, usually at least four working days in advance. These materials are appropriately redacted in the case of any member with a declared interest in or conflict with respect to a matter, such that he or she does not receive materials in relation to that matter.

It is recognised that the interests of An Coimisiún and their connected relatives can change at short notice. If, upon receiving and/or reading materials for meetings of An Coimisiún, a member becomes aware of a conflict of interest, the member must then return the materials to the Secretary of An Coimisiún as early as possible, disclosing the relevant conflict of interest.

The disclosure of an interest must be recorded in the minutes of the meeting concerned. For so long as the matter to which the disclosure relates is being considered or discussed at the meeting, the member by whom the disclosure is made must not be counted towards the quorum for the meeting.

If a member of An Coimisiún has a doubt as to whether an interest should be disclosed pursuant to this Code, they should consult with the Executive Chairperson of An Coimisiún. Where a question arises as to whether or not an interest declared by a member is a material interest, the Executive Chairperson should determine the question as to whether the provisions of this Code apply. In all matters, members should have regard to obligations under the Broadcasting Act 2009, the Ethics in Public Office Acts 1995 and 2001, or seek advice from the Standards in Public Office Commission under section 25 of the Ethics in Public Office Act 1995.

Where a matter relating to the Executive Chairperson’s interests arises, the other members attending the meeting shall choose one of the members present to chair the meeting. The Executive Chairperson should absent themselves when An Coimisiún is deliberating or deciding on a matter in which the Executive Chairperson or their connected person has an interest.

Appendix 3 – Practical matters in respect of disclosures

As set out in the Policy, it is not practical to avoid all conflicts of interest. However, it is important that actual and perceived conflicts of interest are identified and mitigated as appropriate.

This section sets out the steps that staff should follow if they identify a conflict or perceived conflict of interest. It also outlines the supports that are available to staff if queries arise.

Procedure for assessment and reporting on an actual or perceived conflict of interest

• If a member of staff identifies a conflict of interest or a perceived conflict of interest, they should notify their line manager. Where appropriate, they should also notify the person who is responsible for the matter to which the conflict relates.
• The member of staff should agree with their line manager on the appropriate steps to mitigate the conflict or perceived conflict of interest in line with section 6.1 of the Code. This may include steps such as withdrawing from any meetings at which the matter is being considered or not making any recommendations to the Commission or other staff in relation to the matter.
• The member of staff will document the conflict or perceived conflict and the mitigating steps that they are taking. A copy of the document should be provided to the Secretariat.
• The Secretariat will record the disclosure in a confidential register. Access to the register is restricted to members of the Conflicts of Interest Group and other Commissioners on a strictly need-to-know basis and in accordance with any applicable procedures established by An Coimisiún for this purpose.

Advice and support

If a member of staff or their line manager is unsure as to

• whether a conflict or perceived conflict of interest exists, or
• whether they have appropriately or fully mitigated the conflict or perceived conflict, the staff member and/or their manager may refer the matter to the Conflicts of Interest Group for further consideration and advice.

Conflicts of Interest Group

The Secretariat coordinates the Conflicts of Interest Group which comprises the following members:

• Two Commissioners, and
  • The Chief Operating Officer,
  • The Director of People and Organisational Development, and
  • The Director of the Commission Secretariat.

The quorum for meetings of the Group is three members, comprising the two Commissioner members and at least one of the other members.

In circumstances in which the Conflict of Interest group is of the view, having considered a situation, that no conflict of interest exists in that situation but that a perceived conflict of interest exists then, in providing advice to the line manager and the member of staff, the Conflict of Interest group will include in its advice an appropriate level of guidance and reassurance to the member of staff. In appropriate circumstances the Conflict of Interest Group may advise a member of staff that, because of a perceived conflict of interest, the staff member should take appropriate steps to protect both the staff member and An Coimisiún from adverse comment or challenge by stepping back from participation in any given decision-making process. If the Conflict of Interest Group provided such advice then the member of staff may be given reassurance that this advice does not in any way suggest that the member of staff has behaved, or would behave, inappropriately in any way.

The Conflicts of Interest Group may, from time to time, provide general guidance to the staff of An Coimisiún in respect of matters that are, or are not, conflicts of interest.

Appeals

A member of staff or their line manager has the right to appeal the advice or determination of the Conflicts of Interest Group.

The Appeals Group comprises the following members:

• The Executive Chairperson, and either,
  • One additional Commissioner, or
  • All other Commissioners

as deemed appropriate by the Executive Chairperson.

Appeals should be made in writing to the Executive Chairperson and copied to the Director of the Commission Secretariat.

Notification process for Commissioners or external consultants/advisors

Normally:

• a Commissioner should disclose a conflict or perceived conflict to all of the other Commissioners;
• a consultant or advisor should disclose a conflict or perceived conflict to the person to whom they have been assigned to report.
• where the person to whom a disclosure would normally be made is (for any reason) unavailable or unsuitable to receive such a disclosure, the disclosure must be made to the Secretary of An Coimisiún.

Appendix 4 – Template declaration form for all new staff