David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Potentially, yes. On page 4 of the report it is stated that "the issues identified in this report are serious and present considerable risk to the organisation and should be dealt with in an open and transparent manner." On page 6 it is stated that Garda HRM would have to remind staff who are directors of Garda College Sports Field Company limited of their legal obligations to provide appropriate legal support to help them retrospectively report to SIPO. The Commissioner will see that it says that superintendents, possibly a chief superintendent, and others who had legal responsibilities in respect of SIPO failed to make declarations that needed to be made. Is that not correct?