Mr. Robert Watt:

-----and we are perfectly happy to hear any further suggestions members may have about how we might improve performance in this space. It is important, however, to acknowledge what has been done and to note the progress which has taken place, which I have done and which we are happy to hear. I also think it is a very unfair representation of the public sector and what goes on within it to take a report produced by the Comptroller and Auditor General and identify issues in ten, 12 or 15 chapters. Where waste is identified, details must be set out and we must learn lessons. Waste is not acceptable. However, it must be put in the context of the overall system and the scale thereof. No matter what the committee, the Department or the Comptroller and Auditor General do, there are going to be mistakes. There will also be projects that will not work because we are dealing with uncertainty and underperformance. We must learn all the time and do the best we can. We must also, however, place all this in the context of the scale of the system.

I referred earlier to procurement. Perhaps the Chairman does not like the fact, but a particular report was compiled that shows that 99.9% of goods, services, etc., were procured in line with procedures and in the context of the rules relating to competition. Alongside the criticism relating to the €80 million that was not procured in line with that to which I refer, there should have been a comment to the effect that 99.9% of the remainder of spending was within the guidelines. I am of the view it is very important to say that. If we say that taxes are not being collected in a certain area or that fraud is occurring in another, it is very important to contextualise and to explain what is the position of the relevant body or Department. It is also important to place any incident in the context of the overall spend or the overall revenue being collected. It is important to make that point.