Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

We were told earlier that the accounts cannot be amended, that the accounts are the accounts. If those accounts are found not to have been correct, then they are compromised.

In the report he co-authored, Mr. McGee referred to the Garda Sportsfield account. Mr. Culhane came before the committee last week and it relates to this. I accept the point Mr. McGee makes that he picked it up at a particular time. In his report he states, "The method of setting up a company to develop such facilities means that the ability to apply Governmental financial practice is negated." Last week, when I asked Mr. Culhane something relating about this matter he said that it was the Sportsfield account, it was a company, and that he did not have control over it. That is exactly the point. In his report, Mr. McGee said, "There is no evidence of sanction obtained to set up the company and there are potential negative issues to members from the administration section of the Garda College becoming directors and the regulations and legal obligations that is inferred on directors under the relevant companies' acts". There is a significant issue in respect of the Companies Act. The report goes on to say:

The decision to transfer such monies would have been sanctioned by management who are acting as administrators for the College Restaurant and also are acting as directors of the Garda Sportsfield Company Ltd. This is definitely a breach in the financial control ...

This was known in 2008. There were recommendations that would have happened following this report. Am I correct that Deputy Commissioner McMahon would have been in the college as the former chief superintendent there?