Mr. Joseph Nugent:

Clearly, with hindsight, there should have been greater clarity in the memo that issued. I wish to be upfront that that is not a criticism of Assistant Commissioner Leahy.

The issue related to us coming to the end of our budgetary year. In essence, the expenditure that would be incurred by the end of November is where the pressures would have arisen around the 2017 spend, and that is just a technical issue around when claims are lodged or not lodged. We would accept that the way in which this was reported gave an impression that was not, in fact, the case. We have to reflect on that and understand how we can avoid such occurrences in the future.