Mr. Seamus McCarthy:

Lest anybody think I am complacent about it, disclosing non-competitive procurement is not the end of the story; it is the beginning of it. Not only does one have to disclose it, one has to explain it and then it is open to the committee or my office to interrogate the entity about why this has happened. In that note I have tried to set out for the committee the sorts of explanations that are provided. While there is plausibility about them, certain tests must be applied. For example, there are expectations that if one says it is the only supplier that could have provided, it is one's obligation to prove that.