Some day I will write the whole story of the CCA appeal with which I was involved yesterday (the reason for no new post here). It is a Wagnerian epic, however I will spare you setting it to music and the caterwauling that might follow. Today I only want to reflect upon one element.
This was a unique Cost Committee hearing where the agenda was entirely de novo findings made by the CC at a previous hearing. So for a change it was not me and my clients arguing against the LSC but rather against the tribunal itself. I turned up half expecting to be in a somewhat uneasy alliance with the LSC presenting officer. Why so?
The LSC had made an assessment, hence the appeal. They had reconsidered this assessment when our written representations were presented and again on preparation of the agenda document. In short they had at least 2 if not 3 opportunities to get it right.
The CC clearly thought they had not done so and made a series of further, adverse (that is more draconian than the LSC) observations. I naively imagined that the LSC might wish rigorously to defend the integrity of their auditors and the consistency of their audit practice. Not so.
Ah you are thinking they maintained a dignified and professional silence. Not so again. Their representations on the day were to endorse the CCs new findings contrary to their own thrice made assessment so as to achieve a higher audit rating and recoupment.
I call this “opportunism” you might have other descriptions!

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