David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I am conscious there are individuals involved and I support the Chair's decision to go into private session. However, I want to strongly make the point that I have not identified any individuals, nor have I identified their positions. What I have identified are actions that are recorded in the Comptroller and Auditor General's report where there was a deliberate and intentional attempt to mislead or lie to the Comptroller and Auditor General, which potentially means - and, I would say, did mean - a cost was incurred by the State. Professor Fitzgerald responded to questions about disciplinary actions by saying his understanding was there was dialogue with the individuals involved and they were moved into different positions but on the same salary scales. I am saying that is completely unacceptable. No decision, no reference and no inference was made by the Comptroller and Auditor General because he cannot make such an inference about individuals and whether there were issues of fraud.

He cannot make that determination. Professor Fitzgerald should examine whether these issues should be referred elsewhere. The Comptroller and Auditor General said that if this was in the private sector, he would have walked away, and maybe other authorities, including law enforcement authorities, would be looking at it. That should apply to the public sector too.

Professor Fitzgerald referred to secondment earlier and the situation with two individuals. The overall cost of bringing them into the pension fund was €1.2 million but if they had worked out where they were, the additional cost would have been just under €500,000. That was Mr. McCarthy's finding, was it not?.