Ms Geraldine Tallon:

I understand the Deputy's point, which is absolutely fair. It is a live issue given that the action programme for effective local government provides now for a national oversight and audit commission. That is the place in which we will look at the standards and approach for the future. We will also in that context look at the ways and means of ensuring greater consistency and mutual co-operation between the Local Government Audit Service, LGAS, and the Comptroller and Auditor General's office because there is a shared interest in the quality of audit on the one hand and the outcome for investment on the other.