David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I will read it. The Commissioner says that

I confirm to the best of my knowledge and belief, and having made appropriate enquiries of my officials of An Garda Síochána, the following representations, which are given to you in connection with your audit of the Appropriation Account for Vote 20 ... for the year ended ... I am satisfied that the expenditure and receipts disclosed in the Appropriation Account for the Vote have been applied only to the extent and for the purposes indicated ... All the accounting records have been provided to you for the purpose of your audit and all the transactions undertaken by An Garda Síochána have been properly reflected and recorded ... I have disclosed to you all instances of loss, fraud or irregularity are known to have occurred or have been reported in the year.

Irregularities were reported to the Commissioner and here she was on 31 July 2015 sending a letter to the Comptroller and Auditor General saying that she had disclosed all instances of irregularities. The Commissioner did not disclose all instances of irregularities.