He was arrested when the case file was reviewed by the Historical Enquiries Team but during police interviews he made a brief statement denying involvement and then refused to answer any questions put to him.
Fastow said Lay didn't seem surprised at the questions, according to a Houston Chronicle account of his testimony, and helped concoct a one-paragraph statement that didn't answer any of them.
He also criticised the finance minister's failure to make a statement when instead, she was "dragged kicking and screaming to the chamber to answer an urgent question".