Ms Caroline Timmons:

Regarding the funding arrangements for homeless services, all funding arrangements are delegated under the protocols that we have with the regional authorities. We oblige the local authorities to ensure compliance with the statutory requirements and public financial procedures, including the public spending code and obligations under the Department of Public Expenditure and Reform Circular 13/2014 - Management of and Accountability for Grants from Exchequer Funds. We have reporting requirements in respect of the expenditure incurred on the provision of services. There is a requirement to ensure that certified expenditure is reported to the Department each quarter. It provides details of the expenditure incurred with the actual report being certified by the head of finance and the director of services for housing of the regional lead authority. That is reviewed by the Department to ensure compliance with the terms of the protocol. Then the certified expenditure reports are published on the Department's websites, and that is available up to 2020.

With regard to the point you were getting to, Chairman, we have referred back to them regarding the local government audit service and, obviously, clearly pointed to the idea that it is necessary to do procurement to achieve best value for money. That has been taken on board by the DRHE which was recently before the Oireachtas committee and reporting on its efforts to procure services.