Dr. Ruaidhrí Neavyn:

The institute fully accepts the findings and it would be hard to justify all of the categories of expenditure in the list outlined by Deputy O'Donnell. Deloitte & Touche performed a review to categorise the expenditure and the Deputy has quoted from this report. In the second report we performed a more detailed review of the expenditure which occurred in a shorter time period, particularly focused on unvouched categories. I hope this will give us a more detailed analysis.