Ms Hilary Murphy-Fagan:

I thank the Deputy. It is important for the committee to understand that the scope of what is now going to be delivered is significantly different from what was originally envisaged. It is important to understand also that things have changed substantially since the original business case and Government approval for this programme in 2016.

That relates to the move to a dual accounting system and the formal approval by Government to adopt international accounting standards and the central financial reporting reform, which it is now embracing and is required to roll out following the OECD and IMF review.

What was originally tendered for, in terms of the scope and level of ambition in 2016 compared with where we are now and what the integrated solution will provide, is significantly enhanced. Therefore, the scope of what we are looking at is very different. That is what has created the additional cost.