Dr. Ruaidhrí Neavyn:

We received nothing that would clarify any of the items of expenditure under the headings we examined on which we did not have full information or felt there was any benefit accruing to the former president. Based upon that and not having received any further clarity and having asked for reimbursement of items outside the courts, we pursued a court case. We have taken a case at this stage to reimburse expenditure that we believe was a personal benefit to the former president.