Ms Geraldine Tallon:

We certainly do and, as I noted earlier, we hold meetings twice yearly with, for example, the housing departments of local authorities to discuss housing action plans and every aspect of housing provision to assess funding allocations and outputs for the money provided. We also receive a broad overview and assessment from the local government division. The local government audit does not necessarily deal with the 34 local authorities as independent islands because it also includes a value for money unit which carries out horizontal studies across the local government system on issues of concern. A series of reports have issued over the years on value for money. The Comptroller and Auditor General includes a chapter in his annual report on the flow of central funds to local authorities, which provides a further cross-check on Exchequer spending in the local government system.