It is this last issue, in particular, raised by the Auditor- General, which is of most concern to the Committee. The NIPs contractual arrangements appear to allow for a supplier, once having supplied the arms and having received payment therefor, to pay over a relatively modest sum of money and be unconditionally excused from all offset obligations. Notwithstanding the Departments of Defence and of Trade and Industry believing that this is not likely, the Committee remains concerned.