Peter Burke (Longford-Westmeath, Fine Gael) | Oireachtas source

In Mr. Kelly's knowledge, as an internal auditor, where in the chain of command of An Garda Síochaána should this issue be highlighted? What are the checks and balances there? What are the internal controls within An Garda Síochána that would highlight this anomaly? If I was looking at a bar with €400,000 sitting in its current account, with years passing - even though activity had dropped with the moratorium there was still significant money there - and no accounts presented. Then an opinion was issued which stated that proper accounts had been kept, yet major assumptions had been made about cash. Where should the checks and balances lie?