At the initial stage of the ENS investigation, three contracts were identified as having apparent irregularities including collusion to bypass the State Information Technology (SITA) process to enable over-invoicing. The provision for the over-invoicing was raised in 2019. Refer to note 42 for further events after the reporting date.

The PAYE provision relates to a PAYE dispute which the Group is contesting. Further detail around the contingency is disclosed in note 34.

Provisions also include onerous contract provisions, where there is uncertainty on the final amount, which is the lower of the cost of fulfilling the contract and any compensation or penalties arising from failure to fulfil the contracts, with timing of outflow expected to be in the next financial year.