Paul McAuliffe (Dublin North West, Fianna Fail) | Oireachtas source

I think the committee reserves the right to consider the idea of the junior level of staff. Regardless of where somebody is in an organisation, they have a responsibility as part of their contract to their employer, and there is an overall responsibility to the taxpayer, regardless of how junior one is in an organisation. If one communicates something that says, "Do not put any person's name on the invoice", one must accept some culpability in the overall result of what happens or be able to apportion it to one's boss.