I propose to take Questions Nos. 98 and 100 together.
The Deputy will appreciate that, under the Garda Síochána Act 2005, the Garda Commissioner is the Accounting Officer for the Garda Vote for the purposes of the Comptroller and Auditor General Acts. I am, however, advised by the Commissioner that the land on which the golf club in question is situated is in the ownership of the Office of Public Works.
The Deputy will be aware from media reports that a draft interim Internal Audit Report of the financial procedures in the Garda College has been prepared by the Internal Audit Section of An Garda Síochána and, as I have said previously, clearly I would be concerned by any irregularity in audits and accounting at the Garda College. I understand that this report will be finalised shortly and, in the normal course, will be furnished to the Comptroller and Auditor General by the Commissioner for his information and for any further enquiries he may wish to make.
Furthermore, I understand that the Policing Authority considered this matter at its January meeting with An Garda Síochána and has requested that the final report be furnished to it once it is available.