Mr. Graham Doyle:

There are different systems and approaches within the local authorities with some of these issues. This is an area where sharing best practice and learning from each other through the work of the Local Government Management Agency, the National Oversight and Audit Commission and the audit reports may bring a little bit more consistency to some of these issues. Perhaps Ms Quinn or Ms O'Gorman would like to come in here. This is an issue on which they may have little bit more knowledge.