David Cullinane (Waterford, Sinn Fein) | Oireachtas source

It is directly through the Commissioner's office because I went around the houses on this issue. This is why the Commissioner was brought in to the committee last. We had the different heads of Departments before the committee and when they were asked about why they did not give information to the Comptroller and Auditor General's office, they said that it was to do with their superiors. We had middle and senior management of An Garda Síochána before the committee and I put the question to them as well. They said that the role of the Accounting Officer is very clear. The Accounting Officer has a responsibility to inform the Comptroller and Auditor General. I asked Mr. McCarthy specifically about who has responsibility for informing his office. Maybe Mr. McCarthy could clarify this again for me. Who has the ultimate responsibility for informing his office of irregularities when they become known within An Garda Síochána?