David Cullinane (Waterford, Sinn Fein) | Oireachtas source

One of his predecessors was the Accounting Officer at that time. I am not asking Mr. Waters to account for that person. There is a strong possibility it was wrong and there is certainly an allegation it was wrong. These accounts would have been signed off on from 2000 to 2003 by the Department. References were made by a Mr. John Barrett, who is the executive director of human resources, that many of the accounts that were signed off were potentially compromised. If I were sitting in the witness's position, I would be looking at the possibility of compromised accounts that were signed off on, with money transferred from accounts managed by An Garda Síochána at a time when one of Mr. Waters's predecessors was an Accounting Officer. There is the potential for irregularities so I would be looking at taking some sort of action; I am wondering what sort of action did Mr. Waters take.