Reports arising from an investigation into a protected disclosure at Skillnet Ireland have been sent to An Garda Síochána, the Revenue Commissioners and the Corporate Enforcement Authority (CEA).
A note provided to the Committee of Public Accounts states the investigation examined allegations of non-compliance with legal obligations, improper use of public funds and the concealment or destruction of information.
The protected disclosure was made in September 2023 in relation to activities within one Skillnet Business Network.
Skillnet Ireland is a State-funded business support agency that works with companies to provide workforce training and upskilling through industry-led networks.
It was designated as the appropriate body to investigate and commissioned an independent external inquiry, which began in late 2024.
The investigation considered 15 allegations comprising 32 separate elements.
Of these, ten were upheld, six were not upheld and there was insufficient information to make findings on the remaining 16.
The report notes the investigation was significantly constrained by a lack of cooperation from the contracting organisation involved.
This included a refusal to provide key financial records such as bank statements and a refusal by relevant individuals to participate.
Investigators also had no statutory powers to compel evidence.
As a result, findings were based on the balance of probabilities using the information available.
Following the completion of the investigation, Skillnet Ireland confirmed that reports had been submitted to the relevant authorities in relation to matters that may require criminal examination, potential tax non-compliance and corporate governance issues.
The Department of Further and Higher Education received a redacted version of the final report in January 2026.
Skillnet Ireland is now undertaking a review of its risk and compliance procedures, with the findings of the investigation to be incorporated into updated internal controls.
Chair of PAC John Brady called for full transparency from Skillnet Ireland and the Department of Further and Higher Education following the findings.
The Sinn Féin TD said it was “deeply concerning that allegations of the improper use of public money and failures to meet legal obligations … have been escalated to these bodies”.
He added it was “very worrying” that the investigation was “significantly constrained due to persistent non-cooperation”.
Separately, the department has outlined steps to strengthen oversight of Skillnet Ireland, including changes to its governance structure and board appointment process, aimed at enhancing transparency and compliance with the Code of Practice for the Governance of State Bodies.
