Mr. Michael Culhane:

We said we carried out a review. Barry McGee referred to the report as a shadow audit but it was a review of the structures within the Garda College. It did not get into the fine detail that the internal audit did. For example, with the transfer of €100,000 to the boat club, we never discovered that information because we did not delve into that level of detail. It was looking at the broad level of structures inside the college and the operation of the restaurant, the shop and the Garda College Sportsfield Company. We looked at the issues around the golf club also. It was not a detailed audit. It was a review that I instructed Barry McGee to undertake.