The Mahon, Moriarty and Morris tribunals of inquiry may have cost the State up to €434 million by the time they are completed, the Comptroller and Auditor General has said.
In his Special Report on Tribunals of Inquiry, published today, John Buckley said the final cost to the State of the three tribunals – "which remains inherently difficult to estimate" - could be up to €366 million.
However, he said other third party legal costs, which have yet to be determined, could amount to a further €68 million if they follow the pattern set by the Beef tribunal.
The report examined the timescale, cost and efficiency of the three tribunals.
It found that both Mahon and Moriarty would have run for 12 years each by the time they reach their completion date, estimated at April 2010 and June 2009 respectively. The Morris tribunal, established in 2002, is now largely complete after seven years, the report found.
Mr Buckley said their "extended timescale" was affected by the nature of the investigations, adversarial procedures and legal challenges.
Some 39 cases were taken against the tribunals; 29 against Mahon, four against Moriarty and six against Morris. These cost approximately €4 million so far, with €3 million gross attributable to the Mahon tribunal.
The Mahon tribunal was entitled to recover its costs in nine cases, totalling €1.4 million. So far it had recovered €243,803, the report said.
The tribunals' wide terms of reference, extended cross-examination and some procedural shortcomings added to its duration, as did the obstruction or non-cooperation of witnesses.
The report suggests that new lines of enquiry in a tribunal should be limited to instances where the tribunal is satisfied their cost and duration can be justified by their relevance.
Tribunal evidence-gathering could be made more efficient by using techniques like those used in auditing or other investigative work, the report said. Witnesses could give evidence by affidavit, rather than by public appearance and oral examinations would be reserved for contentious facts.
"It would be worth considering whether efficiency could be improved by only proceeding to oral hearing in instances where a party asserts that their reputation or interests may be adversely affected," the report said.
The report found that tribunal legal teams would cost €87 million by the completion of the tribunals. Senior counsel earned €2,250 a day and junior counsel earned €1,500 a day in the Morris and Mahon tribunals, but in Moriarty the figures were €2,500 and €1,100 respectively. Private sector solicitors earned €1,000 a day.
Tribunal costs could be kept down by using less expensive paralegal or professional staff for research and by introducing a scheme of pre-determined fees which "would take account of the certainty of tribunal work".
It said third party costs represented the major portion of costs and were currently estimated at up to €182 million, but this was uncertain.
"There is a risk that, due to the extended timescale, their ultimate cost could rise for future settlements and awards by the Taxing Master," the report said. If third party costs worked out as similar to those in the Beef tribunal, a further €68 million could be added.
In the future, costs could be curtailed if applications for legal fees were made before participation in a tribunal. Grants of representation could be limited and the award of costs could be limited to a maximum amount set down by a minister.
People who provided false information or failed to co-operate could also be pursued for costs, the report said.
"The state faces a considerable challenge to achieve predictability and financial control in the case of tribunals of inquiry… without compromising their independent investigations or the constitutional rights of witnesses," the report said.