Mr. Seamus McCarthy:

We sought the files of the Department of Finance in November when we were doing the field work to see what sort of documentation it had and what light it could throw on the matter.

We did not give the Department a copy of the statement of facts and evidence in January, and we gave two drafts of the report. If there were things that could be ironed out, we wanted to iron them out. The first draft went to the Department in April.