Mr. Graham Doyle:

The internal audit team within my Department would not have a huge amount of interaction with NOAC because it is separate. NOAC deals with local government. However, the Local Government Audit Service would have interaction with our internal audit team on a variety of issues but the Local Government Audit Service, which audits all the local authorities, would compare the practice across the system.

On the Deputy's specific issue on funding from the Department of Rural and Community Development, an issue with a local authority on spending of moneys provided by that Department is an issue for that Department and that Accounting Officer.