Mr. Noel Waters:

Reflecting on them, obviously they present huge challenges. Reflecting on the whole span of things and what we now know over the course of these hearings, I believe issues have been identified that must be addressed. Issues have been identified that impact on the relationship between the Garda and the Department, and the wider architecture of the other bodies around policing in Ireland. These are issues that will be addressed by the Commission on the Future of Policing in Ireland. We welcome this measure and it is very important to us.

If we go back a little bit on this, back to when these issues were first addressed, the level of sophistication in auditing was practically non-existent. When we were Accounting Officer-----