The Garda Commissioner has told the Public Accounts Committee she cannot say who controlled an account at the centre of fraud allegations.
Noirin O’Sullivan said the account, alleged to have be used for European money, was open between 1999 and 2010.
Multiple investigations into suspected fraud at the Garda Training College are underway.
When she was first questioned, Ms O’Sullivan said the signatory to the account predated her term, and that of her predecessor.
Labour’s Alan Kelly asked who had control of the account.