Mr. Graham Doyle:

I recently spoke with the director of audit about the trends and what she is seeing as she audits local government. My strong impression from that conversation was that she is seeing a lot of improvement in the quality of the internal audit functions within local government. She is also seeing much better representation at audit committee level. A lot of people with very strong professional skills and relevant skills have come onto audit committees over the last number of years, for whatever reason. Regarding the trends and some of the same issues occurring, she said it is not that improvement is not happening in those situations. She is seeing improvement but quite a number of issues are raised year after year because they are being unwound over a number of years.