Mr. Seamus McCarthy:

I included the National Oversight and Audit Commission, NOAC, in the report. That oversees the work of all local authorities and its workload at the time I was finishing the report included work on the performance of the audit committees and the local authority internal audit function. I do not have an update on that work but it should give an indication of the sufficiency, quality and frequency of the work. Perhaps the Accounting Officer would know if those have been completed.