Mr. Michael Cullen:

Yes, absolutely. As I said in an earlier answer, while the investigation is still ongoing, we are satisfied that we have received all of the goods ordered. We are satisfied that everything has been accounted for in our stock levels. The investigation is now dealing with the appropriateness of the cost, which went through our procurement process without question at the time. We are now looking back at why that was and whether there was anything suspicious within that process.

As regards Deputy Costello's question, Pinnacle Consulting is the name of the internal auditor, and Mr. Michael Whelan is the principal. I do not have a copy of the terms of reference, but I can send it in to the committee.