Mr. John Barrett:

My two-page letter to Mr. Kelly is very clear. I am critical of Mr. Kelly's report because the cash audit element was not included at that point. I understand why - he was not able to get it done in time to meet the deadline for the Comptroller and Auditor General's report in September. We need to go back to the well and verify some of the comments made on the cash. That is what Mr. Kelly is doing now.