Ms Niamh Larkin:

The auditors would tend to pick up those matters as well. When we do a value for money report, we have two mechanisms. The auditors would follow up the recommendations in the value for money reports and the value for money unit follows them up individually with the local authorities, so we have a double-prong approach in that area. We then revisit areas after a number of years to see what sort of progress has been made and what is best practice in that area now.