In September next year, prison inmate Michael Swann gets his first chance for parole.
His sentence was nine and a-half years' jail with a minimum term of four and a-half years.
It was imposed by Justice Lyn Stevens in March 2009 after a High Court trial in which a jury found him guilty on three counts of fraud.
Swann is serving his time at the Otago Corrections Facility, at Milburn.
In his sentencing notes, Justice Stevens acknowledged he could have sentenced Swann to as much as 21 years' jail.
However, he settled on "a starting point" of 10 years and six months.
And then he knocked a year off for three reasons.
He noted Swann
• had a "relatively clear record"
• expressed "remorse"
• and that there were "attempts at reaching an agreement regarding reparation".
But, those whose job it is to track down the assets Swann bought with the money he defrauded from the health board say Swann has not lifted a finger to help.
In fact, they told the Otago Daily Times, once Swann was sentenced to prison he actively obstructed their efforts to find the assets.
A police officer, who does not want to be identified, had this to say: "A member of police went down to the Milton prison to speak to Mr Swann, obviously to get his assistance.
"As soon as he saw it was a member of the police he said 'no' he wouldn't speak to us.
"So he has provided no assistance whatsoever.
"It's been quite a deliberate ploy by him, I believe, to impede our investigations."
And the police officer points out Swann's lack of help is at variance with statements made publicly on his behalf.
"It's been published in the newspaper a couple of times ... from his lawyer, that he's tried to assist police. And there's been none whatsoever.
"He was given the opportunity ... he just went straight back to his cell, wouldn't speak, wouldn't assist."
Police officers spoken to by the ODT say Swann's assistance would have saved them hundreds of hours of work.
And while they were careful in their choice of words, there was no doubting their frustration.
Southern District crime services manager Detective Inspector Steve McGregor: "It's not unusual for accused to front up at court in sentencing and make broad statements in relation to their co-operation.
"The courts do give some cognisance to the fact that some co-operation might be given.
"But whether that is correct ... in relation to Mr Swann is probably not appropriate for us to comment on."
The sentencing notes of Justice Stevens provide some insight.
Swann's probation officer recorded that Swann initially had "limited insight" into his offending, but Justice Stevens noted "in more recent times" there had been a change.
Addressing Swann, Justice Stevens said: "After the preparation of that [probation] report and through your counsel you have expressed a degree of remorse.
"I will take that into account in determining your sentence."
And later he noted that Swann's lawyer, John Haigh QC, emphasised that Swann had made "an offer of amends" and also emphasised "the deep regret and remorse" Swann had "finally brought to bear".
"[Mr Haigh] apologised on your behalf to the community at large."
There was also an affidavit in which Swann "acknowledged" he had done wrong.
"You said that you were now seeking to 'put right the damage done by your offending' and to take full responsibility for your actions."
He noted Swann's claim he had "no personal property, monies or assets" and "all property tainted by these frauds has been seized".
These included Ferntree Lodge, in Dunedin, the ship Townsend Cromwell and a long list of cars including Rolls-Royces and Jaguars.
But the ODT has been told Swann has not surrendered all his assets.
Det Insp McGregor says police "know" there is still "property out there in some shape or form".
"That's why the pecuniary order of over $6 million was issued."
That order was made in September 2010 as the result of a Proceeds of Crime Act application by the Crown.
Swann was ordered by Justice Graham Panckhurst to pay $6 million to the Crown and forfeit $4.4 million of property.
Justice Panckhurst noted Swann's attitude had been "the very antithesis" of co-operation, and the order provided police with no added assistance in finding the property.
Police officer: "There are assets ... still outstanding which we believe associates or otherwise are actively assisting Mr Swann ... to conceal."
The police officer gave as an example a recovered motorbike.
"Now prior to that [recovery] we were even unaware of its existence and it was concealed on a rural property out of Dunedin.
"That's one example. We were completely unaware of it ... traced it back and we can now prove it belongs to Mr Swann and it was actively concealed."
The police officer said affadavits Swann had provided, about various vehicles, contained "discrepancies".
"For example saying, 'oh this particular vehicle was dismantled for parts' where we end up finding that vehicle intact and in good working order.
"So that's another example I think, a good example of showing that there wasn't a lot of assistance going on.
"In fact he went out of his way to mislead us."
The police officer accepts the view that there is no "hidden pot of cash" or major property assets still to be found but "there are certainly vehicles out there we know about but haven't been able to locate".
While police have not given up the search, there is the sense of an inquiry nearing the end of the road - unless members of the public come forward with new information.
Det Insp McGregor says police have followed up a good deal of information from innocent parties caught up in the case.
But he also believes there are still others who were "complicit in the hiding of assets" and who could still be liable for prosecution.
So, will there be more prosecutions?
Det Insp McGregor: "I'm sure there will be someone out there at the moment, as we sit here, actively suppressing evidence.
"All I will say is there is a real potential for people to be charged with criminal offences relevant to the suppression of assets in relation to Mr Swann."
Crown prosecutor Marie Grylls did not expect a "huge amount" of assets were likely to be recovered now.
"I think the investigation that was done in terms of how this money was used by Swann was extremely detailed both through the local police here and Serious Fraud [Office], so I think we have a reasonably clear picture of how the money was spent."
An ODT request to the Corrections Department to be allowed to interview Swann was declined.
General manager Graeme Carruthers said in an email he did not believe "a permanent record of the described nature and the exposure Mr Swann would receive" would be of benefit to his rehabilitation and reintegration.
"Additionally, it is the department's view that exposure in the media could have a negative effect on the prisoner's victims in the community."
Income and expenditure in the case of Swann and Harford
Of the $16,902,000 taken by Michael Swann and Kerry Harford in their fraud of the Otago District Health Board, $2,427,400.17 had been recovered by the end of February.
And, figures compiled by the Otago Daily Times show a good proportion of the money recovered has been eaten up by the cost of prosecuting the pair and the work of recovering assets under the Proceeds of Crime Act.
That total cost of prosecution and asset recovery has been $1.240 million, which does not include the cost of three years' of police asset-recovery work.
