Mr. Seamus McCarthy:

Could I make a point in general? When I say something is systemic, I do not mean to diminish it or to make it sound like it is not important or significant. When I say it is a systemic problem, it is a huge problem in an organisation. It is different to when an individual manager makes a mistake or chooses to go around the rules and, let us say, on an exceptional basis does not apply the procurement rules. To me, that can occur in any organisation and in most cases in which I would draw attention to non-compliance with procurement rules, it perhaps is more the exception than the systemic practice in the organisation. I did draw attention and we refer to in the report to systemic non-procurement in the case of the National College of Art and Design, NCAD, since we have mentioned it already. There was a similar issue in Bord na gCon where practically nothing was tendered in particular years that we examined. That is the distinction.