David Cullinane (Waterford, Sinn Fein) | Oireachtas source

One would not think that from his answers today so far. He has been very defensive, in my view. Our job is to shine a spotlight on this issue. That is our responsibility. We will ask questions and his job is to answer them. We need to get as much information as possible to allow us to determine whether taxpayers' money was spent in an appropriate way. He is entitled to his opinion and view, but he is here to answer questions which are put fairly. It is fair to put questions about the SCU to him as the Accounting Officer.

Government policy is Government policy. If it decided to set up the SCU that is fair enough, but his job is to implement that policy. Is that his job as an Accounting Officer and civil servant? Once the Government decided it would establish the unit, I imagine the Department would have to put in place plans to do that. At that point, what metric, performance indicators or targets were set by the Department in regard to the SCU?