Mr. Jim Breslin:

I wish to make a point. In my years observing the questioning of how things happened, often a position is adopted that no records are available, minutes were not taken and it is not documented. I think PwC will find documentation of the issues discussed at meetings and a clear record of that. I think that is good public administration; it is not something to apologise for. The Deputy is asking if there is stuff going on outside that. I was not involved in stuff outside that. We had a formal process for considering issues, documenting the issues and making decisions on the actions to be taken, and they are available. There was not some other subterfuge going on somewhere else. That is how the issues - tough issues, difficult issues - were being dealt with, starting with the €62 million going into the summer of 2018 when problems were flagged in the GMP process and arriving at a point where the GMP process was completed in November and Government made a decision in December.