Mr. Dónall Ó Cualáin:

The risk management framework in its formal sense was not in place until approximately 2010 or 2011, it was rolled out across the organisation down to district level. It takes some time for people to get used to a way of thinking and of doing business and of identifying risks, recording them and grading them at a proper level. There is a lot of learning in that process. On that basis, the first iteration did embed the thought process that we needed a risk register but it was not surfacing the risks quickly enough. That is our assessment of it. The new system is not just a top-down approach; it is also a bottom-up approach. We would get people at the front line who see some risk emerging and who would be raising it at district level. It would appear at a district level. It may be confined to that district and may not go outside it. If it is sufficiently widespread, it would eventually make it to the corporate risks register.

The first iteration of our current new framework for sure has "Financial" as one of the headings. A sub-heading would be the way the Garda College funds currently operate. That will remain on our risk register until such time, as the chief superintendent has explained, as all the recommendations are in place to unwind the current systems that are in place and are fully implemented.