David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I will read, if I may, from the dossier we received from Mr. John Barrett. It is from a letter sent to Mr. Niall Kelly, who is head of internal audit, dated 12 October 2016. It states:

I am particularly concerned about how this matter was deliberately and systematically kept outside the purview of the statutory audit committee? How it came to pass that reports specifically prepared on the financial arrangements in the Garda college were not shared with either you or the audit committee? The open and essential question is how the annual returns made to the Department of Justice and Equality and the Department of Finance, signed off on by the Accounting Officer over all the years since the 2005 Act made no reference to millions of euro held in these unauthorised accounts

One could argue it pertained to the time prior to the 2005 Act as well. Does that concern Mr. Waters?