Mr. Seamus McCarthy:

I would like to correct the record regarding a significant issue that came up this morning. It has come to my attention since the earlier session that I inadvertently gave incorrect information to the committee about the revision of the statement on internal financial control for Vote 20 - An Garda Síochána. I said this morning that we raised the requirement for the revision with An Garda Síochána, and that is correct. That arose from the audit. I asked that the revision be made when I carried out my detailed review of the audit on 5 September 2016. An Garda Síochána provided us with wording for the adjustment on 13 September and at the same time gave us the internal report summary. We agreed on the wording that should be included in the statement. The Accounting Officer did sign a revised statement on internal financial control on 16 September. It was supplied to us and I reviewed it on 23 September 2016.

We should have changed the date on the statement of internal financial control, as published and also on the audit certificate. I should have picked up on this myself and I apologise for that oversight. The circumstances were exceptional and we will be reviewing our finalisation process for appropriation account audits. I am happy to answer questions in regard to it.