Mr. Stephen Mulvany:

The flash reporting was a weekly reporting mechanism that the HSE stood up. The first report was on 20 March. The second report was on 27 March. Those reports were very clear across all the Covid expenditure. They were indicative that they could not cover all of the costs. The piece on ventilators was also clear. It was based on ventilators received. There is also a clear note in the report on 27 March, which states: "As at 27 March the full €73.5 million which had been approved by the Department on 21 March had been committed." Yes, in hindsight, I would prefer that we had put in the payment, an actual cash out, but we account on an accruals basis and it would have been more informative.

Was the Department blindsided? I do not believe the Department felt it was. Other communications were going on about the race to get these additional ventilators. If we look at the Comptroller and Auditor General's report, on the first of the orders, which was problematic, we were still pursuing the money back. It was on 23 March. The last one that is problematic, where we have not yet got the money, went out on 3 April, so it is an even narrower window. The report started on 20 March and by 27 March we had confirmed in writing that the full €73 million had been committed.