Ms Niamh Larkin:

I draw the Senator's attention to a specialist report we compiled on pensions which came out just before Christmas. I can send the Senator a copy. It looked at the number of pensioners, the sums paid out each year in pensions and the actuarial review carried out by the Department of Public Expenditure and Reform for local authorities as to overall viability. We have done a very detailed report on pensions and the pensions gap in local authorities regarding income and expenditure. Land and asset registers and local authority companies are areas we are already looking at as part of the 2018 audit and they will appear again for 2019.