David Cullinane (Waterford, Sinn Fein) | Oireachtas source

It was dealt with quite extensively. We will tease out what the process would be when letters such as this are sent. I ask that it be brought up on screen. It is a letter dated 13 October 2016 sent from Mr. Culhane to Mr. Niall Kelly - Mr. Culhane would have been furnished with a copy of a draft internal audit report - and he writes "In your report you have failed to mention the action that has been taken by College management to address various issues to such an extent that your report is misleading." Would the Commissioner have perceived the interim audit report as being misleading?