Professor Desmond Fitzgerald:

With respect, as I said at the very start, we looked at most of the information in the Deloitte report, which was done during the summer of 2017, and we have acted on that. The Comptroller and Auditor General's report raises other questions. The report carried out in the summer of 2017 specifically dealt with the issues raised on the RTÉ "Prime Time Investigates" programme, as well as specifically looking at the reporting that was done. On the previous occasion I appeared before the committee, in June 2017, I said I was very concerned about reporting to the agencies and the accuracy of the reporting. We acted on the basis of what we had in the Deloitte report. The Comptroller and Auditor General's report is a different report. The Chairman asked me what are we going to do in terms of the findings of that report. I cannot pre-empt the investigation, because it would create huge difficulties for us if we did that.