Mr. Niall Kelly:

As I said in my report, I was seeking to conduct audits in the college. I was informed that the financial procedures were being changed, that it would not be worth my while doing them at that time and that I would be better waiting until afterwards. I started the audits and found out that other people were auditing at the same time so I stopped. I wanted to let them finish and see what was going on at a later stage.