A Garda boss has said it is "too early to say" if crimes were committed amid financial irregularities at the force's training college.
John Barrett, Garda human resources director, told a parliamentary committee he was "alarmed" when he learned about the use and transfer of public money at the Garda College in Templemore, Co Tipperary.
An internal audit by the force uncovered a €5 million surplus in bank accounts and investment policies related to the college.
Concerns were flagged over the leasing out of land and some of the money being spent on entertaining and retirement gifts.
An internal investigation by an assistant commissioner as well as an audit by in-house officials into the findings is ongoing.
Before the Public Accounts Committee, Garda Commissioner Noirin O'Sullivan said no criminality had been detected to date in the ongoing investigations.
However, when a group of senior Garda managers flanking her were asked if they agreed, Mr Barrett insisted there remained "open issues" that needed to be resolved before criminality could be ruled out.
"I think it is too early to say on several fronts," he said.
"The audit took in total 10 weeks, the matters being dealt with went back some considerable years.
"There are several matters that are now going to be followed up.
"I think we will be in a better position to report at that point."
Mr Barrett said he was "neither agreeing or disagreeing" with Ms O'Sullivan, and added: "I'm saying there is more information required."
The former US multinationals human resources boss said he discovered two internal reports, from 2008 and 2010, into the financial irregularities in June 2015.
He then drew up a summary of both reports and began asking questions about the control of the Garda college.
"I was alarmed," he said, adding that in his experience such governance and "fundamental accounting" issues would have been dealt with much quicker in the private sector.
Mr Barrett said the answers he received were unsatisfactory.
