Mr. Joe O'Flynn:

First of all, the individual was out sick following a serious accident. Second, he advised us that this had nothing to do with us and that the money had never been intended for SIPTU. Third, he advised us that he was co-operating through the audit and that, given that no records were kept, he was going through whatever material he had with a view to assisting the audit that he had commissioned at that time. Definitely, several months passed during which we believed that the HSE was being assisted in completing its audit.