New Zealand Cricket chief executive David White says there was "considerable variance" between Shane Bond's account of the captaincy controversy and what actually transpired.
Bond, the Black Caps bowling coach, wrote a letter to NZC late last year stating coach Mike Hesson was "dishonest" and involved in a "cover-up" over the Ross Taylor saga, RadioSport revealed this morning.
According to RadioSport, Bond's letter backed Taylor's version of events in Sri Lanka where the former captain said he was told in a meeting he was to be stripped of the captaincy in all three forms of the game.
But White again refuted the pair's account and put the blame on a "misunderstanding and poor communication between the parties involved".
He said NZC had canvassed all of the Black Caps team management about their views surrounding the change in captaincy and, while he appreciated Bond's input, his version of events conflicted with those of Hesson and others in the national set-up.
"We found considerable variance with Shane's account in the assessments given to us by the other members of the senior management team," White said in a statement.
"The important thing to recognise is that Shane wasn't in the room at the time that the captaincy discussions were taking place."
That may be the case but Bond, according to RadioSport, wrote he was never consulted about a split captaincy in any of his conversations with other members of the management team.
"At no time during my conversations with Mike Hesson, that mostly included Bob Carter and/or [manager Mike Sandle], was the captaincy split ever suggested. It was clear to me that Ross Taylor was to be removed as captain from all three formats."
Bond released a statement through NZC this morning in which he said the private letter was intended to share his views and opinion on the captaincy situation. Bond said the matter had been dealt with and he and Hesson had put the difference of opinion behind them.
"I met with Mike Hesson several weeks ago, we have discussed the content of the letter, and put it behind us. We have developed a good working relationship during this tour and are working closely together to make this team better.
"I want to keep working hard with the other support staff so can improve the performance of the team."
Bond's initial views tie together with the assertion made by Taylor in the aftermatch of his removal of skipper that someone within NZC was "definitely" lying.
White again insisted that was incorrect and put reiterated his stance that Taylor was indeed offered the chance to remain as test captain.
"In regard to the split captaincy argument, my greatest regret is that Mike Hesson and myself, on separate occasions, offered Ross Taylor a split captaincy role where he would captain the test team but that Ross felt he was unable to accept the offer.
"We have apologised to Ross Taylor for the way in which the matter was handled and NZC has publicly pledged to learn from what happened and ensure nothing like this will occur again."
White confirmed Bond's letter was the "additional material" to which NZC chairman Chris Moller referred at a press conference at the Basin Reserve last month and, after it was reviewed, NZC decided no further action needed to be taken.
"Unfortunately, [Bond's] report was received by NZC late in the evening prior to the planned press conference scheduled for the following day," White said. "We believed the content of Shane's report to us merited further investigation over a longer period and we made extensive inquiries of team management.
"However, we have heard his concerns and have discussed them with him and the team management. Both Shane and NZC have now amicably resolved the issue."