Mr. Seamus McCarthy:

The HSE has a particular difficulty because it has a number of accounting systems, so we cannot actually get a frame from which to draw a sample. What we do in the case of the HSE is that each year we take, say, two systems and sample within two of the systems. The difficulty is that we always find a significant level of non-competitive procurement in the HSE, or we have done in the past, but we cannot scale it up because it is not representative of the whole organisation.