Ms Nóirín O'Sullivan:

There are probably three points to the Deputy's question. I will take them in order. First, it is a major concern. A part of our objective of pulling that account into the general tax number is to ensure that we regularise the situation.

That is the purpose of our ongoing discussions with the Revenue Commissioners and, of course, we will update the committee on that as soon as that process is finalised.

Second, the referral to GSOC relates to a specific audit report received yesterday regarding a specific matter and on the findings of the head of internal audit. Separately, as I informed the committee before, we have an assistant commissioner with responsibility for special crime operations who is examining the totality of Mr. Kelly's interim report. He will also continue to examine Mr. Kelly's next iteration of that report. If any matters at all, from any perspective, come to attention, he will make recommendations on how they need to be dealt with and, if necessary, if there are matters that come to his notice that require referral to GSOC or any other agency, that will happen.