Dr. Ruaidhrí Neavyn:

The first Deloitte report was commissioned to get an idea of the scale of expenditure that did not comply with policies and procedures. This included expenditure that was not considered to offer value for money for the State. The second report focused on additional spending for personal benefit in a confined period because the figure identified in the first report was quite large. We subsequently carried out an internal review for the full claim and thus we did not incur further costs.