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

The Vice Chairman can also.

I am not casting aspersions on any individual, especially not those who the audit report identifies as being members of the boating club. I am just saying that if it is not in controller view as the accounting officer, where is it? I think Mr. Fachtna Murphy was Commissioner in 2010. I looked up the definition and I can ask Mr. Ruane and-or Mr. Kelly to define embezzlement in the context of accountancy but we all know what it means. It does not necessarily infer certain things. It means "misappropriation of funds placed in one’s trust or belonging to one’s employer" and that is exactly what we are talking about. That is the definition of embezzlement in the Collins online dictionary.