Mr. Seamus McCarthy:

In speaking about the scale of non-competitive procurement in the HSE I distinguish between the HSE and most other organisations where we draw attention to the issue. There is a systemic problem in the HSE, but in fairness to it, it is taking steps to address it. Because it is such a large organisation, it will take time to have an effect. The HSE will give a more detailed account to the committee.

The issue at the Nursing and Midwifery Board of Ireland involved a substantial amount during 2014. On a turnover of €7 million, there was a figure of almost €1 million for non-competitive procurement of services, which was substantial. As we go through the list, the committee will see that there are other organisations where this is a problem.

Aontacht Phobail Teoranta is a company that was established many years ago by the Eastern Health Board to provide sheltered facilities and workshops for people with disabilities. It was absorbed into the HSE in December 2010 because it provided similar services directly. Accounts will continue to be produced until the disposal of assets and liabilities has been completed, but it is more or less non-operational as a company. There is an "except for" audit opinion because, unusually for a company, it was not depreciating its assets. It is a technical issue but on a very small scale. I do not think there is substantial activity. Having said that, the accounts must still be produced.

They must be completed and the company has to be wound up, and we will continue to be the auditor until such time as it is.