There is a commitment in the Public Service Reform Plan, that every Purchase Order by a Government Department or Agency for €20,000 or over should be published online by the end of 2012. This reflected an earlier commitment in the Programme for Government. Purchases in Cork ETB are used to make payments/reimbursements, including grants to other public bodies and reimbursements of salaries for seconded staff. We have interpreted the Reform Plan commitments as referring only to payments for goods or services procured and consequently have omitted any other payments. We have also excluded Purchase Orders if their publication would be precluded under Freedom of Information legislation.