Catherine Connolly (Galway West, Independent) | Oireachtas source

It is PAC32-R-575. I am sorry as I am wasting time. The letter is here if the Commissioner wants to look at it. Mr. Howard raised serious concerns about the background. He stated: "Again during 2015, the matter was raised internally within management. On this occasion, the existence of a potential problem in the Garda College was at least mentioned to the Audit Committee" and he gave the background. He wrote:

The internal audit has not, to date, uncovered evidence of actual fraud. But, while welcome in itself, this provides limited grounds for reassurance. Over a lengthy period, some of the most important arrangements for financial management at the College were incompatible with public financial procedures. Some basic controls were simply absent.

He went on to outline them. That was in October 2016, after all the working groups and steering groups had been set up. He went on to note in emails that there was a lack of candour, which he would be raising personally with the Commissioner and Deputy Commissioner Ó Cualáin. He said he intended to reiterate the points in the letter to the Commissioner. He emphasised the apparent lack of candour in disclosing the matter. He wrote to the Commissioner personally. Does the Commissioner have the correspondence for 2017?