Mr. Tony O'Brien:

Yes, but allow me to step back. The Chairman of the Committee of Public Accounts of the time did not ask me to commission an independent review but he asked me to have a look. I took the decision to have the assistance of an external reviewer as part of having a look. The responsibility to form an opinion on this at that stage, and not prejudicing or taking away from the role of the statutory commission, was mine. It was my decision to have Deloitte provide that information. It was this committee's decision to request that it would have the benefit of that report, which I have provided. In fulfilment of the request of the previous Chairman and as part of my statutory duties, I need to have an opinion. I have told the Deputy what that is and he is entitled to say he does not agree with that opinion. The commission of inquiry is entitled to interrogate my opinion but it remains my opinion.