David Cullinane (Waterford, Sinn Fein) | Oireachtas source

When we conclude, will we find out if any of these people were held to account? Accountability is something that seems to be lacking as well.

The report has 12 specific recommendations from the financial directorate but only two were implemented. Of the six points agreed in correspondence between the Commissioner and the chief administrative officer, none of them was implemented. Given that this was a direction given by the Commissioner, does that then represent a breakdown in the chain of command? Would it be reasonable to surmise that was the case?