Oireachtas Joint and Select Committees
				Thursday, 9 November 2017
  				
Joint Oireachtas Committee on Housing, Planning and Local Government
				Local Government Finance: Discussion
  Ms Niamh Larkin:
 The letter of understanding is just a letter whereby we set out our process for approaching an audit.  It would not reflect individual cases of fraud.  It is just the process we follow.
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