In 1991, police raised Crime Reports on paper forms. They were not yet computerised.
This alleged incident was not witnessed and if Neely was interviewed, it would have been done under caution. If he denied the allegation, or maintained his right to remain silent, there would have been no corroboration to the allegation. It would have been his word against the boys and insufficient evidence to report the matter to the PF.
I don't wish to make light of the incident, but the boy wasn't indecently assaulted, he had his trousers pulled down, with the threat of having his bum spanked for being naughty, but no spanking took place. As an isolated incident, it could easily have been construed by cops that if the incident did happen, it was possibly a joke that was taken too far and wasn't crime of the century.
The outcome would have been scribbled on the back of the form and it would have been sent for filing as enquiry complete.
The chances of a paper report where no crime was established still being around almost 30 years later, are pretty remote.
Daly is trying to make something out of nothing and this stinks of a certain PR Company working for the Bheasts From The East, stoking the flames and trying to deflect blame.