Mr. Stephen Mulvany:

The 2019 exercise we started would have been the first time we had done such extensive sampling of the entire procurement process across the HSE above the figure of €25,000. As the CEO has indicated, we could not finish that because of Covid. We did it for 2020. We acknowledge the point made by the Deputy in terms of Covid versus non-Covid. In the analysis for 2020, we have separated out Covid versus non-Covid and have provided those figures, so we would not disagree with the Comptroller and Auditor General's assessment that the overall figure of 10% is unlikely to be representative overall. We have already started the work and planning around the 2021 exercise. Our sense is that we need to focus on that. To be clear, going back to 2019 would not be practical but we are also very clear and upfront. We have lost ground due to Covid. We have fewer contracts under management and spend under cover now because of Covid and Brexit before it because we diverted our procurement staff as we then did. We see little value in going back to 2019 because we know we have lost ground since then. The focus is on what we are doing now, which is planning the 2021 exercise, which we will seek to do in more detail. As the Comptroller and Auditor General pointed out, we covered €25,000 and above, which is the norm in the public sector. We will go below €25,000 in what we are doing for 2021. It does not make sense to us to divert the limited resources we have to look at 2019. The aim is to move forward, do 2021 next and build on what we have done so far.