David Cullinane (Waterford, Sinn Fein) | Oireachtas source

To be clear on what Mr. Kelly is saying, he stated in his audit report: "there is no clearly documented process in place and no evidence of countersigning timesheets to verify hours worked for some ... personnel." However, he is also saying that the authorisation of the invoices was done appropriately. This does not really make sense to me.