Mr. Seamus McCarthy:

In the course of audit we do sampling, but what we have been pushing organisations to do is, for themselves, to recognise when they are procuring something that it is on a non-competitive basis for a stated reason. It is a bit like, if the committee recalls, circular 40 of 2002, whereby Departments are required to keep logs of any situations where they do not use a competitive procurement route. If a contract is being extended, that has to be logged. If-----