David Cullinane (Waterford, Sinn Fein) | Oireachtas source

The conclusion I draw from that is that it was an invention, which is my point. The Comptroller and Auditor General cannot deal with individuals. However, I will put it to Professor Fitzgerald or Mr. Ó Foghlú. If there were individuals in the institution who deliberately misled the Comptroller and Auditor General, the Committee of Public Accounts, the Department of Education and Skills and, indeed, the institution itself, including the invention of the idea that there were questions relating to performance and backdating documents for the purpose of lying to, or misleading, the Comptroller and Auditor General, what disciplinary action, if any, has been taken against those individuals? I ask Professor Fitzgerald to answer first. How many disciplinary cases have arisen from the Comptroller and Auditor General's report?