Mr Dalton declined to respond to Mr Yule's denial.
This week it was revealed there were storage issues at the new museum, with only as much as 40 per cent of the collection able to be housed - a figure Mr Dalton said was inaccurate.
Furthermore, at Wednesday's meeting projected visitor targets were found to be grossly erroneous with this year's target of 690,000 visitors reduced to a more realistic 120,000.
At the meeting tourism services manager Neil Fergus said the targets were based on the old building, which allowed for a free public flow through the Century Foyer "which is no longer relevant to the redeveloped site".
Mr Dalton said yesterday he would not get involved in a debate with the New Zealand Taxpayers' Union.
"We've built a magnificent new building.
"We do require some fine tuning and we're going to undergo a review to get it fine tuned. End of story."
He was unsure when the planned review of the MTG issues would be completed as Napier City Council chief executive Wayne Jack was away on the Hawke's Bay Regional Council's dam fact-finding trip to the South Island.
"I'm not going to make any comment until we've done the review," Mr Dalton said.
"Let us get the review done and see what the facts are."
Meanwhile, Jordan Williams of the Taxpayers' Union said: "A three-children family doesn't build a two-bedroom house, but Napier has built a museum forgetting 40 per cent of its collection. It is a complete omnishambles."