Ms Mary Austin:

The Department notes what the Comptroller and Auditor General said in this area and, bearing in mind the conversation here today, the Department of Public Expenditure and Reform's position would be that financial or cost-benefit analysis should be used to assist in ensuring that value for money is obtained. We would also recognise that exceptional circumstances can come to the fore that militate against what we would call normal forensic analysis being undertaken.

The Minister and Department of Defence deemed that exceptional circumstances arose, for the various policy reasons which the Secretary General, Mr. Quinn, spoke about and the jet being up without wheels in Georgia. The Department of Public Expenditure and Reform would have considered that the Department of Defence's approach appeared reasonable. Looking back, we can appreciate that there was scope for other approaches. However, the Minister and Department determined that exceptional circumstances existed and we have to acknowledge that.