David Cullinane (Waterford, Sinn Fein) | Oireachtas source

The Commissioner used the word "unacceptable". On page 3 of the executive summary it is stated the GIAS, the Garda internal audit section, "can provide no assurance that the internal management control systems in place to manage the finances at the Garda College are adequate". It also states there was "No assurance that the financial controls at the Garda College are compliant with Public Financial Procedures" and that there was "No assurance that the financial controls at the Garda College are compliant with the Garda Finance Code". There was limited assurance in other areas. Is it more than unacceptable that, of all organisations, the corporate body that is An Garda Síochána is not able to provide an assurance for auditors or that the auditors are not able to provide an assurance for the public that the organisation is in compliance with public financial procedures, the Garda finance code and good practice and good financial controls?