Mr. Niall Kelly:

The issue of procurement is a recurring theme across a lot of the audit work we do. Some of it is explicable in that some of these contracts are very complex. I would cite the medical contract, which has been under discussion for five or six years and is nearing completion, to my understanding. Some are very complex contracts and it does take time to get them to comply. Generally, I would have concerns around the control of procurement across the organisation, that we are not up to speed with putting contracts in place at the right time and that we are not able to think back from a certain point. If a contract is due to be completed in six months, we should be looking to work on it six months prior to that because of the lead time it takes to get these contracts over the line and through all the procedures.