Mr. Jim Breslin:

We have the benefit of the earlier meetings that have been held on this subject. The development board is on record as saying that as it initiates the GMP process, in terms of the work packages, one does not just try to cost everything but rather one tries to cost elements of it. The first work packages that are coming back are on trend. They are on expectations and on budget. As it moved through the GMP process into the summer of 2018, and I have tried to stress this point on a number of occasions with regard to mechanical and electrical because that is where many of the large increases take place, and those work packages arrive back, the quantity surveying design team supporting the development board is saying that these are now coming in ahead of budget so it was late in the process. At the core of what PwC must ask is why it was late and why there were no early warnings.