David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Yes, but in terms of the note that was given to the Commissioner, he accepted the recommendations. The logic was that they would be implemented but none of them was. Mr. Culhane referenced the note between the Commissioner and the CAO. He brought that up. It made, as we know, six recommendations and six points were raised. The internal audit report shows, and it may be that Mr. Kelly can enlighten us, that none of those recommendations was implemented. Does Mr. Culhane accept that?