That's not always a simple question to answer.
In this case, in paragraph 5.28, we listed elements that we were searching for to demonstrate value for money. I would have told you that value for money during the pandemic might have been evaluated in a slightly different way than it should be evaluated in the normal course of business.
However, we would have expected that departments clearly articulate the need for a contract, what the expected deliverables were, whether all the deliverables were provided, and whether or not the ultimate intent of that contract—the outcome—was achieved. For more than half, we could not see one or more of those being demonstrated.