David Cullinane (Waterford, Sinn Fein) | Oireachtas source

When it became aware of the 2006 report, it would have been more appropriate for the Department to establish the period being examined by the 2006 report. Why was that not established? Why has the Department not asked internal audit for a breakdown on that? What was the Department doing and what was the look-back exercise seeking to achieve? What years was it covering? The witnesses read the report and know many of the issues go back an awful long time. They involve multiple bank accounts, leasing of land, money shifting from different accounts and, potentially, money that is spent inappropriately. Some of this goes to a period when Mr. Waters's predecessor was the Accounting Officer. The 2006 report was one of the first flags and I am asking why the Department did not follow up with internal audit on the period being examined by the report.