David Cullinane (Waterford, Sinn Fein) | Oireachtas source

We will put that to the test now by determining whether issues were ignored and whether the work of people who wanted to bring these issues to the attention of the appropriate individuals was frustrated. I want to put that to the test and examine that because before one can reform any organisation, there must be an acceptance that there was serious wrongdoing and that the culture was not right.

In terms of the report itself, I am interested in following the timeframe. It took an awfully long time for the internal audit unit to publish its report, given when this issue first surfaced in the organisation. Page 12 of the internal audit report makes reference to concerns that were first expressed about the finances in the college in an incomplete and unfinished audit report which was conducted by the Garda internal audit section in 2006, a year before it was restructured. Why was that report incomplete and unfinished? Who was responsible for that report? Is the person responsible for that report in the room? I ask the Commissioner to answer those questions.