Hillsborough match commander David Duckenfield has accepted his failure to close the tunnel was the direct cause of the death of 96 people in April 1989.
Giving evidence during the new inquest into the disaster, Mr Duckenfield said it had been the most difficult period of his life to admit his professional failing led to the deaths.
David Duckenfield was questioned on the extent of his admission of responsibility after he admitted lying about his role in the Hillsborough disaster and apologised to the victims' families last week.
Today Peter Weatherby, lawyer for 22 of the families, repeated Mr Duckenfield's statement before the jury that 'the buck stops with me'.
The barrister pointed out that at various times he has blamed the part of supporters, junior officers at Hillsborough, and the quality of the monitors in the police control box.
Mr Weatherby said: "When you're cornered about what you said before the Taylor Inquiry [in 1989] you say you were traumatised.
"Although you have accepted some responsibility, we have had the book of excuses, haven't we?" he added.
Mr Duckenfield replied: "I told the truth".
"You accept responsibility, you're making expressions of sorrow and regret, but you're offloading onto other people," Mr Weatherby told him.
"No sir", Mr Duckenfield replied.
Hillsborough match commander accepts his failure to close the tunnel was the direct cause of the death of 96 people in April 1989.
The police match commander at Hillsborough has said he thinks there was no conspiracy about the disaster.