David Cullinane (Waterford, Sinn Fein) | Oireachtas source

That is part of the problem, namely, that it took us so long to get here. Maybe if the organisation had been swifter, we would have been able to put questions to the people who were in charge.

In any event, it was not done. Again, there were issues that were to be taken to the audit committee that were not. The Commissioner at the time would have been briefed that not to do so would represent a significant breach of trust, yet it was not done. Again, we do not know why the Commissioner is saying that is being examined as well.

There is no record of such a briefing in June 2008. Then in his report the chief administrative officer advises that the director of finance be authorised to conduct a full and comprehensive audit of all the financial activities in the college. On page 13, the report goes on to say the GIAS was not informed of this proposed audit. Who made the decision not to inform the GIAS?