Mr. Michael Culhane:

It is not passing the buck. I can only give advice. If people refuse to accept my advice then what can I do? I could not say to a deputy commissioner who is superior to me "I instruct you to do this". With regard to what I can do, I urge that the necessary controls be put in or amended in the organisation, and that they be pressed on that. I have written many reports repeating my recommendations. At times all I can do is to offer the advice and I hope they would see the benefit of it, accept it and implement it.