David Cullinane (Waterford, Sinn Fein) | Oireachtas source

First and foremost, I would agree with the Chairman's observations. The first comment I would make is that it seems that PwC was paid twice for the same advice, and the taxpayer paid for it. There is a contradiction in the briefing note we got from the HSE. It states that advice was given and that the advice was specialist, high-level input. That is not low-level input. That is very specialised, high-level advice and input that was given by HSE estates, which it is obliged to give, PwC and the Northern Ireland health and social care system. It was one of three pillars that were giving very high-level specialist advice on the three options. That involved construction, procurement and many of the issues that subsequently were at the heart of the cost overruns.

The last line states that the HSE is satisfied that there is no conflict of interest. I am not satisfied. I do not believe the Chairman is satisfied. Other members of the committee can make their own minds up but for me there was a clear conflict of interest in regard to it. It states that following the Government's decision in January 2019, PwC was commissioned by the HSE on behalf of the Government to conduct a comprehensive review that looked at contributory factors, associated responsibilities and potential weaknesses. As far as I am concerned there is a breathtaking conflict of interest in that. On the one hand, it can give that high-level input into a process and then be the organisation that comes and gives the so-called independent analysis. That is a worry.

If the Chairman recalls, we had asked them very clearly when they were before us if there were any conflicts of interest.