SMU Associate Professor of Law and NMP Eugene Tan said that Aljunied-Hougang-Punggol East Town Council (AHPETC) chairman Sylvia Lim seemed to be hinting that she does not want to bear any responsibility in her preface to AHPETC’s financial statements. Associate Prof Tan, who has read the statements, said that he has difficulty understanding how some of the problems cited, like the fund disbursements by the Citizens’ Consultative Committee and matters related to it, are due to “systemic and structural problems”.