Mr. Tom Heffernan:

The Department of Public Expenditure and Reform is certainly concerned with value for money issues. We have a responsibility in general terms for the value for money code. From that perspective, we can consider the issues raised by the Chairman and will certainly come back to him with a note. The Department would not have had a role in respect of the specifics of this project. I take the points that have been made and will reflect and come back to the committee with a note. As the Chairman noted, I cannot answer that today because I am not sufficiently familiar with the specifics.