David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I must stop Mr. Watt. That is one element. I do not want to go through any of the individual instances because the Office of the Comptroller and Auditor General furnished this committee with a full list of every single organisation that is audited and a list of the areas where there was non-compliance, which is quite substantial. Some of it is due to insufficient competition, which is a problem. Some of it is due to insufficient planning and not enough time being set aside, for example, An Garda Síochána's computer or IT system. Those in An Garda Síochána did not give themselves enough time and the contracts had to be rolled over. That happens as well. It is the culture and planning.

As Mr. Watt will know, we had instances where conflicts of interest in procurement were not managed. Some of those cases now involve criminal proceedings so we cannot talk about them. There are a multitude of reasons. There might be a valid reason for non-compliance but we can adjudicate on that. The reasons are not always valid.