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Gardaí are considering disciplinary proceedings against individual members in light of a report exposing financial irregularities at Templemore college.
Garda Commissioner Noirin O’Sullivan appeared before the Public Accounts Committee on Thursday to discuss the findings of the report, which was released in March.
Ms O’Sullivan admitted internal financial processes and procedures were not fit for purpose and unacceptable in corporate governance terms.
However she insisted the majority of the issues raised were legacy concerns, dating back to the 1980s.
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Ms O’Sullivan said: “While some practices as identified in the interim audit should not have happened and are certainly well short of modern financial procedures and controls, and public sector governance and financial procedures, it should be noted that the interim audit report found that the majority of the expenditure in the Garda College is managed to a high standard and is compliant with the Garda finance code.”
The report found financial irregularities and evidence that money was being spent on gifts and entertainment.
It also confirmed a large number of bank accounts including one for laundry, which was not being used for that purpose.
Ms O’Sullivan said the matters first came to the attention of the Garda executive in July 2015.
A high level steering group, including representatives from the Department of Justice and Equality, was established.
Between July 2015 and March 2016, the steering group closed bank accounts and sought legal advice.
In March 2016, the Garda Internal Audit Unit was appointed to examine all the issues involved, and it reported in March.
In a briefing note prepared for the committee, the Garda Commissioner confirmed an Assistant Commissioner had been tasked with undertaking a preliminary examination.
The person is tasked with establishing “whether there is a prima facie case for a formal disciplinary or other investigation and if so make recommendations as to the appropriate approach to be adopted in pursuing any investigation(s)”.