David Cullinane (Waterford, Sinn Fein) | Oireachtas source

That is an understatement because before this meeting today, I spoke to three different CEOs of local authorities to get their view of how they manage the different funding streams. They spoke of their frustration because they find it very difficult to plan or even to understand what funding might be available to them year on year. They also find it very difficult to report back to all of the different funders. They were all of the same opinion that they have many masters and each of the masters has different processes and ways of doing things in terms of accounting. My first general observation is that because it is very convoluted it can be very difficult to have high levels of transparency and accountability. Would that be something that the Comptroller and Auditor General would have been conscious of or alert to when he was preparing his report?