David Cullinane (Waterford, Sinn Fein) | Oireachtas source

This is the important point here. The Accounting Officer states:

It was also stated: "... somebody in the research office had written to Professor Donnelly, who was the vice president, raising concerns about the process and asking that the memorandum be circulated higher up. However, this was never done".

The Accounting Officer further states:

The Institute's position is that this last statement is factually incorrect. As the C&AG special report clearly highlights in sections 3.27 to 3.29, the issues raised in the memo were raised with the senior executive responsible for legal, financial and governance issues.

However, was this not later on in the process?