Turnover and cost of sales exclude reimbursements and the related payments made in respect of certain contracts with various Government departments. Under the terms of these agreements, the Group receives funding from the Government departments in respect of certain programmes and pays such moneys directly to third parties in connection with work carried out under these programmes. The Group does not make any profit or loss directly from these contract payments. The gross value of payments made and received under these programmes was £176.6 million (2007: £170.8 million).