Mr. Seamus McCarthy:

It would have been raised as soon as we heard about the problems. Over the summer we engaged with them and told them we needed to know what was going on in order to complete the audit. My understanding, and something which becomes clear from Mr. Barrett's documentation, is that the interim internal audit was needed before the appropriation account was produced. We were pushing all summer to get something. Without having the report itself, but only the summary, we said to the Garda Síochána that it had to put something into the SIFC. This is, apparently, a breach of controls and this is the whole point of the SIFC. We need to ensure that the appropriation account is right and if there is any different treatment of transactions, balances or liabilities, even contingent liabilities, they need to be recognised. We are looking at the implications for the OPW appropriation account too, because there may be issues there and disclosures may be required.

It is for An Garda Síochána to sort this out and to make the changes to structures and controls, etc. We will be looking to see that An Grada Síochána is addressing the matter and if continuing adjustments to its system of control are needed in respect of the college, it should disclose them to the SIFC for 2016. We already have it and at the moment, what is in it is not sufficient for the purposes, so there will be an adjustment required-----