David Cullinane (Waterford, Sinn Fein) | Oireachtas source

We are conflating issues. The memo was in the context of the Comptroller and Auditor General's report and it was a memo that cited, so in the course of any hearing we have, if memos are cited and we do not have them, we can request them. We requested them when the Accounting Officer was here and the Accounting Officer said he would send on the memo. Subsequently, he obviously would have sought legal advice which said it cannot be released to us. There are two issues here. That is the Comptroller and Auditor General's report. The bigger issue is the HEA report.