Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Yes, at the request of the Comptroller and Auditor General. However, the onus is on the Accounting Officer of every Department who has responsibility for the statement of accounting policies and principles. The Comptroller and Auditor General signs his audit report, while the Accounting Officer signs his or her report. The clarification is that a document was signed on 31 March 2016. We are entitled to rely on that document as having been signed on that date, as presented to us. We now find that a paragraph written five months after that date was inserted into the document and that it was physically impossible to have signed off on it on 31 March. I would have said the onus was on the Accounting Officer to re-date it because the Templemore College issue was significant. It might not have changed the financial accounts, but it was an issue of significant concern to An Garda Síochána.