Mr. Frank Daly:

The Comptroller and Auditor General's view is there. We note it without necessarily saying that we agree with everything. The Deputy says we did not address it but in terms of engagement with the Comptroller and Auditor General during the drafting of these reports, we would have engaged and given our views on this. We gave our views on some of these points during the hearings here. There is the Comptroller and Auditor General's view and we have a view.