Mr. Seamus McCarthy:

I made the point on the HSE that we do not actually know whether it is improving or disimproving. What is improving is the capacity of the HSE to identify the instances. A point that may be worth making on the third level sector in particular, and particularly the universities, is there is a delay in completing the audits in many cases for a variety of reasons. By the time we raise with them that there is a problem with procurement the next year of accounting has almost elapsed so they are not in a position to remedy it.

Another issue is that because framework procurement structures are being put in place, there are cases where colleges are deciding to wait until the Office of Government Procurement has put a framework in place. The only way to solve this is through persistence and by continuing to raise the issue. Essentially, it will be a question of who wears out first. It is appropriate for us to continue to put the emphasis on the matter and report on it where it is material. That is what we have been trying to do.