David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I understand one of the recommendations of Mr. Kelly's report is that this should happen. It is not that we can just say it is up to the individuals. It is recommended. Mr. Kelly's report also states - the Commissioner touched upon this - that support would then be given to those individuals to explain their obligations to them. It is one of the recommendations of the interim audit report, which we are being led to believe are being implemented.