The man in charge of Jersey's historic child abuse inquiry has said he hopes a fresh investigation into how money was spent would "clear things up".
In 2010, accountancy firm BDO Alto looked into the police inquiry at Haut de la Garenne, which used specialist equipment costing thousands of pounds.
There had been allegations that money was misused. Former deputy chief officer Lenny Harper was criticised.
Mr Harper said it was misleading and drew the wrong conclusions.
Police in Jersey began a covert investigation into alleged abuse at the former children's home in 2006.
Speaking of the BDO Alto report, Mr Harper added: "They never asked me one question; how can that be an earnest attempt to get at the truth?
"I spent £1,500 more than a deputy chief constable of a small force in West Yorkshire who did not have a major inquiry and who did not have to go across the English Channel every time he went to see somebody.
"The whole thing is full of mistaken assumptions."
The States of Jersey is to hold a review of the police inquiry after concerns had been raised about the report's fairness.
A sub panel has been set up to investigate issues arising from the report.
BDO Alto was unavailable for comment on the review.
Deputy Trevor Pitman, who is leading the review, said: "We will focus solely on the questions arising from the concerns about how this report was produced."
A public hearing would be held in July and a report made to the States.
One member of staff who worked at Haut de la Garenne has been convicted as part of the investigation.