Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

They were the responsibility of the staff of that Department, who issued a qualified report. The accounts from 2008 onwards were the responsibility of what is now the Department of Agriculture, Food and the Marine. Those accounts are qualified up to 2011. The 2006 accounts, under the aegis of the Department of Communications, Energy and Natural Resources, are in effect unqualified. In that context, I ask that the Comptroller and Auditor General would give us an indication as to how we had a clean audit report in 2006. The Chairman has referred to examining the accounts of years gone by in the interests of fairness. The report was qualified when it was under the Department of Communications, Energy and Natural Resources and continued to be qualified subsequently.

Mr. Beamish might indicate to the committee whether the internal audit reports highlighted any concerns regarding the accounting systems, accounting records and the general accounting procedures operated by the harbours. The harbours have been compared to a necklace and it is very important that the work of the harbours in terms of promoting the fishing industry is recognised. At the same time, however, they must be prudent in their spending of taxpayers' money. Did the internal audit committee report misgivings and inaccuracies similar to those highlighted in the Comptroller and Auditor General's report?