Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

On page 19 the report states:

It is noted however that the then Head of Legal Affairs on 11th September 2009 in a letter to the then Chief Administrative Officer advises on the Garda College Sportsfield Company Ltd that the separate identity in law can be assumed. No such legal identity exists for the Garda College Restaurant or the Garda College Shop which were never incorporated.

They were dealing with the staff issues. It then states that Exchequer funds were transferred to a private company outside the control of the Garda. It is the same point as the boat club. The report then poses the question: who authorised these transfers? That is why this is an interim report. Does the Commissioner know at this stage?