David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I have one final question relating to the letter the Commissioner gave to the Comptroller and Auditor General. We had a lengthy discussion on the use of the word "irregular", a word she used when first responding to my questions on whether she had acted appropriately. She said she had done and took the right corrective action, saying she wanted to "regularise" accounting practices. This morning she used the same word but she signed a letter to the Comptroller and Auditor General on 31 July, which is certainly after she became aware. She said, "I have disclosed to you [the Comptroller and Auditor General] all instances of loss, fraud or irregularity" that were known to her. She goes on that, "where such instances [including irregularities] are known to me I have reported them to you". It strikes me that she did not do this. It is quite obvious that the Commissioner did not report these to the Comptroller and Auditor General. Can the Vice Chairman tell me if this letter, which was given to the Comptroller and Auditor General, is inaccurate? If it is inaccurate to say, "where such instances are known to me I have reported them to you" because they did not happen, it calls into question whether the letter sent by the Garda Commissioner to the Comptroller and Auditor General is accurate.