Alan Farrell (Dublin Fingal, Fine Gael) | Oireachtas source

Embezzlement. I have no doubt in my mind - or at least I hope so - that individuals using that money were using it for gardaí, former gardaí and all the rest of it. The bottom line is that it is public money. Its source is profits in various organisations, rent being procured - to which I will return in a minute - from a site owned by the State with the money originally being paid directly into the Garda accounts, but subsequently not - as the Commissioner identified. Who controls the limited organisation that is the boat club? Has the €100,000 been returned? I believe that was transferred between 2000 and 2003. Assume the answer is "No" and that it was spent.

We are discussing whether any illegal activity has taken place and when I raise something that is in the Garda's own report, the witnesses cannot guarantee me that anything. We do not know that that €100,000 went to the personal enrichment of current or former gardaí, family members or anybody else for that matter because it went to a private organisation. None of the witnesses can answer that question, which is very disappointing. It is contained in a Garda interim auditors report. This is the Committee of Public Accounts. The witnesses have answered questions over which they cannot stand because they do not know. I do not know if there is a question in there that the witnesses can answer - or even a remark.