Mr. Seamus McCarthy:

In general, in the appropriation accounts, there is a subhead for non-pay administration that indicates the level of spending on consultancy and the achievement of value for money. The code of practice for semi-State bodies requires the accounts to disclose the level of spending on consultancy. It is included in each governance report. There is a job of work to be done to compile it, but it can certainly be done. The Department of Public Expenditure and Reform has always had a remit to set the framework within which consultancy work is contracted out.

We did a report on consultancy but it was nearly 20 years ago. There is a framework and guidelines are issued by the Department of Public Expenditure and Reform for how consultants are to be used.