Ms Niamh Larkin:

We have two systems for dealing with that. At the start of each audit, we meet the chief executive and each of the directors of services and go through anything that has happened during the year. We go through all of the minutes of senior team management meetings and the council. We would, therefore, be aware of any matter arising. We also specifically ask the chief executive if there has been any fraud in the local authority during the year. We deal with this issue under the remit of fraud. We also speak to people such as the head of internal audit and head of finance about fraud. If there was an incident of fraud, or a case like that, the local authority would, therefore, bring it to our attention.