Mr. Séan Ó Foghlú:

We are looking back at previous years in a number of different areas. One is on indexation and one is in regard to reviewing services provided. In a number of cases there would have been challenges to the PPP companies and we would have got some money back as part of that because they did not provide services. There are relatively small issues where the services were not provided for a range of reasons. It is not a major issue. We do not have major delivery problems with the PPP companies. Usually there are particular reasons around why a PPP company has not been able to deliver something, but if it is in the contract, then it is in the contact and we follow through with it.

There is also the issue of when we wish to review a contract for the cost of a particular service and, arising from the recommendations of the Comptroller and Auditor General, we have put in place a more formal process to decide whether we might review the provision by a PPP company of a service and the cost of it. It is a case of swings and roundabouts because, on the one hand, it will cost some money to put in place a review to ensure everything is taken account of and we may have to pay more money as a result of a review. Both sides have to agree to a review. We have put in place a formal process now to come to a decision about whether we have a review in any instance. We have a calendar of dates set out so that we know when the reviews will hit and when we will have the opportunity to do those. In some cases a PPP company may come to us saying that it wants a review but we have to decide whether we want a review at the same time.

One of the issues the Comptroller and Auditor General had raised is that while we made a decision in this regard in one case, there was not documented evidence that we had undertaken that. We are ensuring the work is undertaken and that it is documented.