The company in question was engaged in January 1999 to carry out an investigation into possible irregularities in the administration of my Department's afforestation grant and premium schemes. This arose as a direct result of an audit carried out by my Department's internal audit unit. The total cost, inclusive of VAT, of the investigation was £15,125. Given the potential seriousness and urgency of the issue and because of the sensitive nature of the matter it was decided, in consultation with the Government contracts committee, that only one quotation should be sought. In the interest of transparency it was considered more appropriate to engage a company other than the one employed at the time as the Department's accreditation auditors.