Hinchcliffe
AN OBSERVATION OF THE CONFLUENCE OF STATISTICAL ABERRATIONS, DAM RATIOS, TIMING AND UNCOMMON RAINFALL EVENTS THAT COMBINED TO HAVE OUR LEADERS DRAW INCORRECT CONCLUSIONS. THEIR INFLUENCE ON ACTIONS TAKEN.

Author : J. V. Hodgkinson F. C. A. Chartered Accountant : August 2006 to May 2010    

The relationship of the Wivenhoe/Somerset dam system to its rainfall in the catchments has been quite different from the way it has been presented to us since the joint dams’ inception in 1986. The main rainfall supplying our water is the, season ignoring, rain depressions in the form of Cyclones, Monsoons and large scale rain depressions. They generally cover the whole of South East Queensland at the same time. They provide much more water than our December to March “wet season” which is well known to us.

Mr Rob Drury of SEQWater drew our attention to this in his Courier Mail article of the 10th Summer Rain Courier Mail 10 02 7.jpg (371046 bytes) February 2007. Output from the Government IQQM computer model, covering the 111 years 1890 to 2000, has proven Mr Drury correct. In essence 300mm of rain in the catchments in a few days is a flood and, in the right circumstances, can fill the dams from scratch. On the other hand 3 months of 100mm a month is a comparative trickle. These facts can be buried in official overall rainfall statistics the use of which in dam performance can and did throw up statistical aberrations.

Mr Drury called these rainfall events “uncommon events”. Bureau of Meteorology flood Frequency plus gap years.jpg (180089 bytes) records from 1841 reveal that they occur on average every 3.7 years with most below that average. Therefore those above can extend well above that average such as the recent period of 2001 to 2007.

Mr Drury also provided dam level charts which were not published by the Courier Mail. They provided clear evidence of the importance of "uncommon events" and the inability of the "Summer wet season" to provide sufficient water from as far back as 1992. We will examine them.

This is my review based on official statistics and documents. These statistics and documents are presented to you so that you can arrive at your own conclusions.

 

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August 2009

Minister Hinchcliffe has responded to this letter. It is dealt with on the index (Home) page.

 

30th January 2009

The Hon S. Hinchcliffe MP  

Parliamentary Secretary to

Deputy Premier Hon P. Lucas MP

George St

Brisbane   4000

                                                                                                             Dear Stirling ,

Thank you for your time on the 21st January 2009. We appreciate that you not only found the time to fill in for the Deputy Premier who was unavoidably absent due to unplanned Acting Premier duties, but gave us triple the time previously allocated. 

We have set out the following to provide a clear view of what we see as the fundamentals of the provision of water for SEQ. We repeat that we are completely independent and in no way affected or profit by placing this matter before the people of SEQ. We do not seek recognition and expect that the staff of DNRW have the ability to progress the matter to an even better conclusion.

 

bulletPurpose of the meeting.
bulletReview of the meeting including the mechanics and perceived restrictions.

 Purpose of the meeting

The main purpose of our meeting was to draw your attention to the perceived lack of understanding of the influence of “uncommon events” being large scale meteorological events that pay little attention to the time of the year and generally cover all of SEQ.

Observable influence of “uncommon events” in the life of the Wivenhoe Dam

The previously unpublished Wivenhoe Dam level graph (attached) prepared by SEQWater 

Wivenhoe Uncommon to 2009.jpg (86136 bytes) permitted us to observe:-

 

 

bulletThat “uncommon events” were our major water supply from 1986 to 2001. They not only filled the dams to overflow in 1988 and 1989, but refilled them four more times
bulletThey permitted the development of SEQ.
bulletThe graph demonstrated that we had been living with the prospect of dam failure since 1992. There had been a natural gap in “uncommon events” for the 14 years 1974 to 1988 and the prospect of it happening again was clearly observable in past BOM (Bureau of Meteorology) records (attached).
bulletA further natural gap emerged in February 2001 with the dams full. It was not until year 2005 that the prospect of dam failure became self evident when it should have been obvious since 1992. Summer rainfall was clearly inadequate.
bulletThe water shortage was blamed on “drought” based on the flimsy evidence of a “decile map” (attached) while the corresponding “percentage” (attached) map read 80% of the Brochure.jpg (257138 bytes)Brochure matched with Percentage.jpg (122322 bytes) long term average 1961 to 1990. Examination of BOM records showed that our inflow producing summer rainfall for the period was 99.1% in the Wivenhoe and 91.4% in the Somerset and the deficiency of 20% was in the non-inflow producing non-summer months (attached). Whilst many parts of Queensland were experiencing drought conditions, the depleted dams had the appearance of drought but it was simply Wivenhoe_65_06_Sum_Non_Sum.jpg (267816 bytes)Somerset_65_06_Sum_and_Non.jpg (317322 bytes)Mry valey station numbers 65 to 06.jpg (229680 bytes) the normal and inevitable walkabout of “uncommon events”. The classification as “the worst drought on record” demonstrates the apparent lack of understanding of the cause of the situation in the catchments and, as a consequence, its influence on decisions made.
bulletPopulation growth had been strong and steady with no sudden uplift accounting for the depletion of the dams since February 2001 when they were full.

 The position at 2005/06

 The drop of 18.1% in dam levels to 39.1% at 30/06/05 provided a very tight situation.

 The alternatives under a no pressure situation are:-

  1. Provide for processed water such as Desalination and Recycled
  2. Retain the water now flowing over our dam walls in times of “uncommon events” and minor flooding (like Hinze of recent times) by diverting it to very large storage facilities such as the Borumba Dam expanded to 2,000,000ML for later use.

 A comparison of the amount of water provided is (1) Desalination 45,000ML/a (Tugun) and Recycled 140,000ML/a which may increase with water usage. The total is 185,000ML/a. (2) Surplus from Wivenhoe/Somerset identified by Engineers GHD is 80,000ML/a. and is based on HYNF. Being based on HYNF, there is a significant increase in this volume that can be determined at a later time. Surplus from the Borumba’s own resources with the dam expansion is 90,000ML/a. The total is therefore 170,000ML/a plus a not quantified significant volume.

The decision under a “no pressure” situation is therefore marginal

There was no alternative under conditions that existed. The grid was promulgated and you are to be congratulated on its execution.

Our proposal, we contend, is the obvious enhancement of the Grid proposition.

 Traveston Crossing Dam proposal

This dam is essentially a “summer rainfall dam”. Its rainfall pattern (attached) is exactly the Mary Val and Somerset Summer.jpg (234529 bytes) same as the Stanley River catchment ( Somerset ) with the Mary Valley shading it by 6% in volume mainly in “uncommon events”. The TCD does not have the support facilities of the Stanley River which flows via the Somerset into the Wivenhoe Dam. All uncommon events fill the TCD and the rest goes over the top every time.

 The difficulty for the Traveston is therefore a HYNF examination should account for the, at times, very large gaps in the timing of “uncommon events”. Under a separate exercise “uncommon events” should be excluded to appreciate a “worst case scenario”. With similar rainfall patterns in those times, both catchments would be experiencing difficulty at the same time as we have seen in the Wivenhoe/Somerset.

 The SKM/QWI EIS main justification of the TCD was a comparison of the rainfall with the Upper Brisbane River Catchment which is the junior partner to the Stanley River providing only 1/3 of our water from the Wivenhoe/Somerset system even though its catchment is 3 times greater.  The comparison was unrealistic and produced a skewed result. This is detailed in other documentation in your possession.

The TCD requires the damming of the Mary Valley . Our storage proposal allows the Mary River to run free.

 There is reason to believe that the storage proposal will have the support of those who oppose the TCD plan.

Current position and decision making process

 With the dams currently at 46% and the grid consisting of Desalination and Recycled Water about to be introduced, the dams will not fall below 40% for many years, and this is presently the adopted level for introduction of recycled water.

 A return of just one “uncommon event” will fill the dams. They will stay full, or near full, with summer rain and added desalinated water. Residents of SEQ will begin to understand that “uncommon events” are our major source of water and that the Traveston may be irrelevant in circumstances similar to those that prevailed when the Wolfdene dam was cancelled. The Wivenhoe was filled by two uncommon events in 1988 and 1989 and the Goss Government went to the December 1989 election with the Wolfdene cancellation as part of the platform.

The following “uncommon event” will go completely over the top as there will be inadequate storage space in the FSL (Full Supply Level).

 In these circumstances, if one holds a strong belief in Climate Change, which is evident in the flood chart of the BOM 1840 to 2000 (attached rainfall incorporated), the next “event”, if equivalent to 1841, 1844 Uncommon events.jpg (133366 bytes) or 1893, will flood Brisbane to a much greater degree than the 1974 flood. Under our proposal, there would be only one instance in the last 160 years when the dams would not be ready to provide the 2,150,000 million ML to mitigate the flood. (750,000ML at ½ FSL of the joint dams and 1,400,000 flood compartments adjusted for dam safety levels). This is 750,000ML more than conditions that would exist in the TCD proposal, being 50% of the Wivenhoe/Somerset FSL.

Public attention has been heavily focused on “drought?” conditions. “Uncommon events” will return with the result as outlined.

Under these conditions, it appears that the TCD was selected with little or no perceptive thought given to a storage alternative. However the TCD was included in the original “emergency legislation” demonstrating the duress of that time. That time has passed as announced by the Deputy Premier in recent months that “never again will we be subjected to stringent water restrictions”. We agree with the Deputy Premier.

 

 

As this is 36 years ahead of completion of the TCD, this will give us time to assess any further water from both Wivenhoe/Somerset and Borumba above the proven 170,000ML/a. There may be no need for any of the 4 desalination plants producing 25,000ML each proposed to be introduced thus saving an estimate of $3.5 billion based on the cost of the Tugun plant of 45,000ML/a and costing $1.2 billion.

The TCD was selected in a time of extreme pressure. We now understand from public pronouncements that environmental difficulties have been experienced at further cost and have caused delay.  This pause provides ample time, without pressure of water shortage, to re-consider if better results could be achieved.  We think our proposal delivers better results.  It certainly warrants thorough independent review.

Review of the meeting

 There are two aspects of the matters dealt with which, with respect, should be reviewed.

         1. Mechanics of the surplus water available and

2. Water Resource Plan (Moreton) 2007  No 31 2007

Mechanics of the surplus water available

Engineering and costing of the two-way pipeline from Wivenhoe/Somerset to Borumba

 The Engineering and costing that I presented in my EIS response under the alternative section was made available by a Civil Engineer whose name appears prominently on the Wivenhoe Dam Plaque. All of his workings are available in my EIS. It was done on the same basis of the JWP Engineering report, i.e. “if there is something in it we will investigate further”.

JWP Engineering also presented a range of options for pumping and piping water from the Weirs in the Mary Valley . We paid little heed to those as our submission had no intention to harvest water from the Mary River . However, revisiting that report shows that 2 pipes of 1.8M diameter will move 1000ML a day as suits our proposal. The cost for 31klm is $531m (attached). The distance from Wivenhoe to Borumba is approx 60klm and therefore twice the cost at $1,062m plus pumping, electricity etc. of $ 217m for a total cost of $1,279m. 

 The overall cost of our plan based on the JWP Engineering report is therefore $1,279m being the transfer capital cost plus the dam and hydro plant at $1,396m = $2,675m. With the worsening financial situation throughout the World, these figures may now be less.

JWP Supporting evidence is attached.
JWP pipeline costs.jpg (157138 bytes)JWP Dam only.jpg (51660 bytes)

 

 

 

 

A pipeline from the Borumba to the Northern Interconnector is not in our proposal but it makes sense as it would complete a ‘ring road’ style grid and provide great flexibility for water delivery east of the range through the Sunshine Coast to Brisbane . It would appear to be in the region of the northern connector in pipe size etc. as it would not be moving water quantity required for the Wivenhoe/Somerset.

Surplus water in the Wivenhoe/Somerset and pumping requirements

Surplus water

There appears to be no dispute that there is 80,000ML available, on an annualised basis, surplus water in the Wivenhoe/Somerset system. It is restated for completeness. The operation of the “Water Resource Plan (Moreton)” is in dispute with regard to “Uncommon events (floods)” and is examined under a separate section below. 

HYNF estimates and the existence of surplus flood water.

This 80,000ML/a surplus is viewed in the GHD report section 3.15 “Augmentation of Wivenhoe GHD P 667.jpg (102189 bytes) Dam Storage Volume”. It involves consideration of raising the dam wall. The potential for additional supply (3.15.3) was based on the HYNF estimates completed by NRM&W in December 2005. The yield table (3.15.2) is on page 667 and is attached. In addition to the 80,000ML, the HYNF method is conservative as any further overflow of flood water will not be able to be retained in the FSL. However, under our proposal, some of it is retrievable and these calculations follow:-

 

Page 30 of my EIS shows my estimates for three separate periods

1840 to 1889 – 50 years at a yearly average of 189,000ML

1891 to 1970 – 80 years at a yearly average of 65,078ML

1971 to 2001 - 30 years at a yearly average of 123,930ML.

It is clear than my estimates for 1891 to 1970 are light as the HYNF registered 80,000ML for all periods back to 1890 records.

 The 1840 to 1889 period suggests the existence of an additional 109,000ML (189,000-80,000). Visual aspects of the BOM flood graph confirm this.

The 1971 to 2001 period suggests the existence of an additional 43,930ML (123,930-80,000).

Overall assessment of available water from Wivenhoe/Somerset

The GHD report of a surplus of 80,000ML on an annualised basis is conservative.

Sections of my EIS alternative proposal that support these conclusions are attached.

Pumping requirements

The pumping requirements were laid out in my EIS alternative proposal on pages 27 to 30. Page 27, which sets out expected flow volumes, and page 30, which sets out available water and pumping requirements, are attached.
Available water  EIS mine.jpg (111301 bytes)Expected flow volumes.jpg (109480 bytes)

 

 

 

Specific question raised relating to pumping

The mechanics of the flood holding and pumping was raised. The question is what happens if, when a flood is being held, the area experiences another flood soon after?

The maximum amount of water to be taken out of the flood is 1,524,000ML (attached). This would occur in a major flood of which there were 5 in the 160 years 1840 to 2000. The Borumba is expected to gain around 500,000ML under the same flood influence with spare capacity of 1,500,000ML. This requires the use of the flood compartments of the Wivenhoe/Somerset to 750,000ML.

The flood compartments are Wivenhoe 1,450,000ML and Somerset 524,000ML. However dam safety levels reduce the totals of the two dams to approximately 1,400,000ML . This leave approx 650,000ML (1,400,000 – 750,000) spare.

Pumping of the 750,000ML flood compartment water will take just short of 2 years and pumping for one year would make space available of around 375,000ML.

One year after the flood there is space in the flood compartments of 1,025,000ML (650,000 + 375,000).

 All moderate and minor floods in the 160 years 1840 to 2000 would have been accommodated, or close to having been accommodated, by the spare capacity of the flood compartment if they followed the major floods. None did. (attached).

There is one exception to the rule. The major flood of 1888 was 3.5m and it was followed by a major flood in 1889 of 5.3m. By comparison, the 1974 flood was 5.4m and the mitigation is reduced to the above 1,025,000ML. This will have some effect on the flood heights of 1974. However, the TCD proposal would have seen the Wivenhoe/Somerset filled in 1889 from the 1888 flood and the flood compartment empty by then at 1,400,000ML. A slightly better position of 375,000ML (1,400,000-1,025,000) for this one-off difficult situation and marginal in these unusual circumstances.

These are elementary calculations made in the circumstances of no engineering observations available due to the misdirection of “reports”. We have no doubt that your Department has well qualified personnel who will be able to come up with improved methods if so instructed.

 

 

Yield of the Borumba

 

The understanding from Mr XXXXXX was that the dam level graph handed to Ron McMah Govt rainfall Ron mcMah.jpg (130676 bytes) (attached) showing a yield of 51,000ML/a was accurate and based on the flows of the headwaters of Yabba Creek. The graph commenced in 1890.

 

bulletBOM rainfall station at Imbil commenced in 1916
bulletBOM rainfall station at Yabba Creek commenced in 1912
bulletBOM rainfall station at Jimna commenced in 1927
bulletThe earliest BOM rainfall station in the Mary Valley was 40106 at Kenilworth which is now not used. The starting date was 1903.
bulletApparent lack of data does not appear to support his statement particularly in the important 1890 period forward.
bulletThe graph presented was for a dam of 1,000,000ML and not the 2,000,000ML dam required.
bulletIt is undeniable that the dam of 2,000,000ML would have been full in 1893 (26m at Gympie) and topped up in 1898 (23m at Gympie and same as 1999). The rainfall stations in the Wivenhoe/Somerset support this with rainfall station 40110 in the adjacent Stanley River catchment recording 1,422mm in 1893 over the 1974 recording of 416mm. I understand that Cromhurst laboratory at the head of the Mary Valley still retains the record for the highest Qld monthly rainfall and it is in excess of 2,000mm. The full Borumba dam would have easily traversed the dry period of the first part of the 20th century and provided a significant increase in the yield over the one presented.
bulletThe GHD report on the Borumba Dam recorded an additional 38,000ML available for a dam of 460,000ML capacity. From this we deduct the Coles Weir content of 7,500ML for an additional yield of 30,500ML. It was stated that this report was done from the back of a postage stamp. It was a 44 page report on pages 535 to 582. On page 535 it is clearly stated “Incremental historical no-failure yield estimates were completed for this study by NRM&W in February 2006 etc”. (attached).
bulletThe GHD report with the backing of NRM&W gives a yield of  32,000ML current yield + Borumba GHD addt yield.jpg (83685 bytes) Incremental HYNF ex Coles weir of 30,500ML = a total of 62,500ML/a. at the capacity of 460,000ML. + “uncommon events” that go over top of a dam of that capacity.
bulletThe Borumba Dam at 460,000ML capacity will not have the ability to hold all “uncommon events”. As the dam graph supplied to Ron McMah was for a dam of 1,000,000ML and not 2,000,000ML, in order to arrive at an estimate and using a rule of thumb, all indicators would have been increased by 1,000,000ML. The level at year end 1999 would have been 2,000,000ML. It has been adjusted from the graph figure of 1,900,000 (900,000+1,000,000) as the inflow has been truncated to 200,000 whereas the inflow in 1999 flood would have been significantly higher than 300,000 based on evidence of stream flows and reported information.
bulletThis adjusted 2,000,000ML is 1,540,000ML above the 460,000 capacity used to determine the above 62,500ML yield calculated by DNR&W for engineers GHD. Over a 101 year period (1898 topup to 1999) this amounts to 19,801ML/a. On this basis, the yield is 62,500ML plus this estimation of 19,801ML = 82,301ML/a.
bulletThe promulgated additional water available for stage 2 being a dam of 350,000ML was an additional 40,000ML. It has been pointed out by Mr XXXXXX and it is accepted, that this is no measure of yield for either the TCD stage 1 or the Borumba as it is derived from the joint operations of both dams and therefore has no readily observable individual yield distinction.
bulletThe stream flows for the life of the dam from 1964 are attached. They support the above Borumba NRW stream flows.jpg (89925 bytes) calculation
bulletComparison with the North Pine Dam is relevant. The rainfall over both dams is similar and a measurement is capable of being made. You will see the evidence supporting our view in the attached material. It again supports the above calculation (attached. Refer to the website for the expansion of “thumbnails”)

 

All of the above information supports a yield from the Borumba of 82,301ML/a.

Building for the future

The meeting considered what the attitude of the people of SEQ might be to the Storage proposal versus the TCD. Aspects that affect the decision are now set out.

The storage proposal requires expenditure of $2.6 billion with total completion in 2014. It has available 30,000ML yield in the Borumba under the prevailing weather conditions as the TCD. It will retain 750,000ML after the first uncommon event is retrieved from the Wivenhoe/Somerset system in addition to the volume of water collected from that event in its own catchment.

 

The TCD requires $1.7 billion for a yield of 70,000ML and stage 2 appears to come in about 10/15 years later supplying 40,000ML. The final dam stage is around 2050 and supplies 40,000ML. The overall cost is estimated to be $3.1 billion

 

The circumstances are:-

We are 8 years into a gap in “uncommon events”. We just missed two with the August 2007 event brushing the Coast and failing to come on land and the May 2008 event staying out to sea. There are large gaps of 19, 18 and 14 years in the last 160 years. The average for the 60 years 1841 to 1900 is 3.5 years. For the 50 years 1901 to 1950 the average is 8.3 years. For the 50 years 1951 to 2000 the average is 3.8 years. (attached)

With the action of the grid and summer rain holding the Wivenhoe/Somerset system to not less than 40%, the next “uncommon event” will fill the Wivenhoe/Somerset system.

If the “uncommon event” arrives before the present TCD environmental concerns are met, it will be difficult to progress with a full Wivenhoe/Somerset system, that being Wolfdene Dam revisited.

If the TCD is commenced before the “uncommon event”, the fallacy of the cancellation of the Wolfdene dam will be obvious to all of the people of SEQ as will the fact that the fundamental error is being repeated in reverse at Traveston Crossing.

A second “uncommon event” will go over the top putting the planning process in disarray because of denial of and destruction of the only available large scale storage facility. (the footings of the TCD proposed dam wall for the Borumba will exclude the future raising required unless the new wall is built to accommodate expansion to 2,000,000 ML at a later date, which would seem unlikely as it would raise many questions.).

All of the large gaps between “uncommon events” of 19, 18 and 14 years mentioned above were preceded by major floods. This would have filled the 2,000,000 capacity of the Borumba to that level. A comparison with the TCD stage 1 of 70,000ML annually equates to over 28 years supply.

Water Resource (Moreton) Plan 2007   No31, 2007

 

An overview of the mechanics of our proposal to observe conformity with the Act

 

It was necessary to deal with the mechanics of the proposal in order to see that

bulletIt is water currently not available under entitlements because it is overflow from floods in the dams.
bulletIt has been identified by engineers GHD as surplus in their “Augmentation of the Wivenhoe” section of their report.
bulletThe water diversion to the Borumba is temporary and for return for future use
bulletFurther water would be added to the system being surplus water from Borumba Dam’s enhanced capacity.

The Act provides

 

Part 3

Section 11  General outcomes      (page 9)

                   (1) Each of the following is a general outcome for surface water in the plan              

                        area-

 

(a) to provide for additional water to be taken from the plan area for future water entitlements;

 

PART 10              (pages 57/58)

 

Section 97  Amending or replacing plan

 

            The Minister must consider amending this plan or preparing a new plan to replace this plan if the Minister is satisfied-

 

            (a) in relation to the outcomes mentioned in part 3-

 

(i) water entitlements in the plan area are not sufficient to meet water needs sourced from the plan area having regard to-

(A) the extent to which water is being taken under water entitlements; and

(B) the efficiency of present, and expected future, water use; and

(C) emerging requirements for additional water; and

(D) alternative water sources including, for example, recycled water and water savings from improved efficiency of water use; and

(E) the likely time frame in which additional water will be required; and

 

(ii) there are economically viable and ecologically sustainable uses for additional water; or

 

(b) the plan is inconsistent with the SEQ regional plan.

 

 

It appears clear that our proposal fits within the Legislation particularly Part 3 (1) and Part 10 (C) and (D) in particular.

It requires the Minister to observe our proposal and make a decision.

Any inconsistence, if any exists, with the SEQ Regional Plan would come under the Minister’s jurisdiction. The Act, as it is drafted, has anticipated a changing situation.

Perhaps the Moreton Plan (2007) legislation should be amended and extended (and renamed if necessary) to include an enlarged Borumba Dam, to facilitate the completion of a true ring-road style grid to better service SE Queensland.

The dynamics of SEQ including the Moreton Plan (2007) have changed with the introduction of the Grid. The possibility of this happening is contained in the Moreton Plan which recognized that it could become outdated with the frequent reassessment required by the Act.

You are now fully aware that the three “reports” that issued did not cover the most important aspect of the Wivenhoe/Somerset to Borumba transfer because of “advice” received by the Hydrologists that there was no water available from the Wivenhoe/Somerset System. The result was that it prevented the use of the Borumba as a storage facility and isolated the water supply to the dam’s own catchment. Any comparison with the TCD was bound to fail. The cost of building the 2 million ML dam solely for its own catchment will fail in both cost and water supply.

The “advice” received by the Hydrologists was passed on to the Engineers. As a consequence, the Engineering report concentrated solely on “Weirs in the Mary Valley ” which was not part of our proposal. The result was a serious distortion of costs being applied to our proposal. The distortion was also applied many times by the QWI (knowingly or otherwise) and is documented in their public response to our proposal in the Gold Coast Bulletin.

Various responses from Government sources have invariably drawn attention to these “reports” as evidence of proper inquiry into our proposal, and they were continually used to block any review of our proposal. In the circumstances, we believe that we are entitled to a prompt response in the following way:- 

All of this process can be shortened by having an independent review of our material and your material on the basis of “if there is something in it then further detailed review would proceed”.

 Conclusion

 Again we thank you for your time and courtesy and look forward to your response.

   

……………………….

John V Hodgkinson F.C.A.