Mr. Michael O'Sullivan:

With regard to Crowe Horwath and whether the organisation looks forward or looks back, looking forward I have done a piece of work, which is referred to in the Crowe Horwath report. The work looks at where the organisation will go in examining and looking at all the incidents, where culpability might lie and if recordings were deliberate. I have already referred to it taking a potential 28 years to listen to the phone calls. It would cost the taxpayer some €6.9 million to put a team together and any form of investigation, without ever having one disciplinary hearing, and we know from Mr. Justice Charleton's comments last week what he thinks of the disciplinary process.

On the other hand, the Crowe Horwath report recommends that "the focus of An Garda Síochána should now be on correcting these problems across all dimensions (procedures, technology, training, supervision, accountability etc) rather than conducting continuing and lengthy examinations into the scale of past discrepancies".