Seán Fleming (Laois, Fianna Fail) | Oireachtas source

Mr. Dunne was very aware of the issues in the summer of 2015, in June, July, August and September. Those facts that existed in 2015 had an impact on what had been happening with the internal financial control reporting for 2014. Given that it was considered necessary in September 2016 to make an amendment on the statement of internal financial control by the Commissioner for the year 2015, should that same correction not have been made for 2014? The witnesses had so much information that they were able to brief the internal audit committee and they have, to a major extent, all told us about this here today and in the minutes. It was well known to the witnesses at that stage. Before signing off the appropriation accounts for 2014, which they would have done at some point during 2015, they would have had to know of this major difficulty in internal financial control. Should the witnesses not have brought that to the attention of the Comptroller and Auditor General a year earlier? What was the difference between signing off the 2014 and the 2015 accounts when the same difficulties pertained? Why did the witnesses not bring this to the Comptroller and Auditor General's attention 12 months earlier when they had the information for 2014 by the middle of 2015?