Mr. John McKeon:

The 2016 report of the Comptroller and Auditor General confirms that there was a high-level benefit statement. One would not call that a benefits realisation plan, but a high-level benefits statement was expected. Two years ago the then Secretary General made the point that it was very difficult to estimate the benefits of a project like this in advance. It is important to note that we were continuing a process that was already in place and formalising and professionalising it.