Ms Nóirín O'Sullivan:

I have asked the people who have conducted the audit to date if there is anyone in the line management stream - all the way from the chief administrative officer, Mr Barrett, all the way down, or Mr. Kelly, who conducted the audit report - who has reasonable grounds to suspect that a crime has been committed at this point. I have been informed that there are no such grounds. However, we have not stopped there. I have asked an assistant commissioner to examine the content of the interim audit report.