Mr. Seamus McCarthy:

The 2017 report is the substantive report. The origin of this whole series of correspondence, as I understand it, was a submission that was made to a Department of Public Expenditure and Reform consultation process on accountability. There were certain extracts from the report that was submitted by two staff members of OPW. Extracts were taken from that and sent to the committee because there were specific references to my function and to the Committee of Public Account's function. That kicked off a process which culminated in a substantive report in November 2017. The substantive piece of work that I believe Mr. Morgan is referring to is the 2017 report. I hope that is helpful.