As the Deputy will be aware under the Garda Síochána Act 2005 it is the Garda Commissioner who is the Accounting Officer for the Garda Vote and is in law responsible for ensuring that the appropriate controls apply to expenditure within the organisation.
The European Anti-Fraud Office (OLAF) is an organ of the European Union and is independent in the performance of its functions. I am advised by the Commissioner that An Garda Síochána is co-operating fully with the OLAF investigation in connection with the 2017 Garda Internal Audit Interim Report in relation to financial procedures in the Garda College. As this investigation is on-going it would not be appropriate to provide any additional information at present.