Mr. Graham Doyle:

It publishes all its reports both on the local authority website and on our own website. Essentially, there are three elements to the report it does on a local authority.

The first element is the audit report itself. The second comprises issues that should be raised for the attention of members of the local authority. The third is the management letter, which highlights areas for improvement or areas on which it would like to see better controls or whatever the case may be. It also carries out value-for-money audit reports.