5 Our document review included:
■ Treasury submissions made to Ministers starting in August 2007 when the Tripartite Authorities first became aware of Northern Rock's liquidity problems, through to the decision to take Northern Rock into temporary public ownership. We also reviewed some later submissions dealing with Northern Rock in public ownership;
■ The advice the Treasury received, principally from Goldman Sachs its financial adviser, which underpinned many of the submissions made to Ministers;
■ The e-mail traffic between the Tripartite Authorities and their advisers covering the period August 2007 when the Tripartite Authorities first became aware of Northern Rock's liquidity problems through to March 2008 after the decision to take Northern Rock into temporary public ownership;
■ External sources of pertinent data such as the Bank of England financial stability reports, house price forecasts, and share price data.
6 We received some Treasury submissions to Ministers early in our fieldwork. Copies of further submissions relevant to the audit ,were received in November 2008. We gained access to the Treasury's electronic files on Northern Rock on 12 December 2008.