David Cullinane (Waterford, Sinn Fein) | Oireachtas source

-----but also the manner in which the information was presented in the September meeting. We will get clarity on that when we get the substance of the notes. Therefore, they were critical.

My point is that there is a responsibility under the Garda Síochána Act for information to go to internal audit to allow them to brief the Commissioner and to comply with the Comptroller and Auditor General Act. Internal audit themselves have told us they felt they were not in a position to be able to do their job because information was not given to them in time and because the information was withheld.

Would Mr. Ó Cualáin accept it is absolutely unacceptable that, right up to 2016, there were all of those flags and nobody, from the Commissioner right down, informed the Comptroller and Auditor General's office? Would he accept that, in terms of governance and compliance with the law and the Act, it is unacceptable?