Peter Burke (Longford-Westmeath, Fine Gael) | Oireachtas source

I appreciate where the Commissioner is coming from, in that the Garda operated under a moratorium that posed difficult challenges in terms of its members' understanding of financial transactions and other aspects, but I have a concern. The 2011 memo referred to a number of significant points, including the facts that certain entities, such as the bar and restaurant, were using different PAYE, PRSI and VAT numbers, the restaurant made a loss in 2009 of in excess of €400,000, the OPW had entered into an arrangement with the Garda regarding land that subsequently was rented and the bar had its own audited accounts. Clearly, this information was in the hands of the Garda's financial director, who is accountable to this committee, in 2011 and it was in the hands of the internal auditor who has conducted an audit of the Garda. For the life of me, I cannot see what has changed since. Why are people not being held to account in their roles? I know from operating in the private sector that, if I signed a letter giving an untruthful assurance that an entity had been audited, its accounts were up to date and financial procedures and protocols would be followed, it would be a serious situation. I would like to see that the Commissioner is concerned about this.