Mr. Seamus McCarthy:

I will repeat the point I made earlier. Owing to the way financial reporting is done in the education sector, more of the institutions are coming to the attention of the committee. The HSE has a systemic problem; it is significant in that organisation. With regard to the list in front of the committee members, I have reported previously that there is non-competitive procurement of goods and services in the National College of Art and Design in the order of almost 100%. That is why there is no figure appearing in the document regarding that college. For the other colleges, I refer to the exceptions that have been found. I would not describe the problem as being systemic in the other colleges but it is significant.