Mr. Michael McCarthy:

No. It is not from the audit committee but from the local authority itself. Through performance indicators, we get information from the local authorities. Then we build a profile that leads ultimately to the good practice seminar. Each local authority has an audit committee and as part of our recent work programme, last August we had direct engagement for the first time, from a NOAC perspective, with the chairs of the 31 audit committees. It is part of our stakeholder engagement to broaden our own perspective on what the audit looks like from the audit committee of the local authority, sharing that information, and developing our own kind of network around the particular topic. The information itself comes directly from the local authority.