Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

It seems quite surprising that the Department had no information on several things. For example, Mr. Waters has the same view as Deputy Commissioner Rice on this being not just a living allowance but one that was used for developing sports fields and other things. It is quite interesting to read what Mr. McGee said of the Garda College SportsField Company Limited, in 2008: "There is no evidence of sanction obtained to set up the company and there are potential negative issues to members from the administration section of the Garda College becoming directors and the regulations and legal obligations that is inferred on directors under the relevant companies' acts." They cannot find any sanction, Mr. Waters cannot find any sanction, and yet it could be difficult for them under the Companies Acts. In his opening statement Mr. Kelly, the internal auditor, said a couple of weeks ago that Deputy Commissioner Rice did not seek his advice on the issue prior to sending his note to the Commissioner in 2009. This relates to the moneys that went into the restaurant account and then to the SportsField account.

He continued:

Had he done so, I would have pointed out that this was contrary to section C5.19 of the Public Financial Procedures – the blue book - which, under the heading "Exchequer Extra Receipts", states, "These are receipts that the Department of Finance directs must be credited directly to the Exchequer and cannot be retained by Departments for their own use".

It seems the internal auditor is very clear on this and Mr. McGee is very clear but the witness is not very clear.