Mr. Robert Watt:

In respect of the Votes that relate to shared services, there was a programme within the PeoplePoint transaction with HR and in payroll, where we are transitioning people. We had a profile of transitioning, so we had a work programme. In respect of payroll, we had people who were providing payroll in the Department who are now being consolidated in one of the three centres that we have. The pace of transitioning into services was slower than we had anticipated when we drew up the Estimate. The money is spent elsewhere in the system but it is just not spent on our Vote. That explains the underspend in respect of shared services.

A significant amount of capital was allocated within financial management shared services, which is a start-up project. The Comptroller and Auditor General is aware that we are taking our time with this. It is very important that we get it right. We cannot have accounts that are 95% or 99% correct. The Comptroller and Auditor General will be happy with that. We are trying to make sure that when we move to this integrated financial management system, everything is on board. It has taken us longer to draw up the specs and review the tenders, so we had a capital allocation for 2014 and 2015 and we have not drawn down all of it as much. It is about the pace of some of these change programmes. We set ourselves ambitious targets but we just did not deliver as quickly and we took our time. That means that we must surrender the money. Of course, we would have to spend this money in the future on the capital side of the programme-----