Mr. Noel Waters:

On the basis of the evidence we have heard and on the basis of the documentation that has been provided to us by the Garda - we have limited or no records around this issue - we conclude that the design of the funding model for Templemore, dating back to the late 1980s or early 1990s, must have been known to the Department. We have no definitive evidence, documents or submission which says that specifically, but it must have been known to us.