Cormac Devlin (Dún Laoghaire, Fianna Fail) | Oireachtas source

I thank the Chair. I welcome Mr. Doyle and his colleagues. It is good to have them before the committee. I will begin by referring to the issue around NOAC, as well as the local authority audit committees and the LGAS. Specifically, what is the difference between the LGAS and NOAC? Do their processes run in parallel to each other? How do they interact with the Department, for example?