Ms Geraldine Tallon:

The local government auditor, in doing the activity report, which I mentioned, looks carefully at the collection performance across authorities. With regard to the kinds of figures we have already identified here, including those pertaining to rates collection, housing loans and commercial water charges, the local government auditor identified the trend in collection is an issue.

On the question of debit balances on capital projects, historically in the Department it has sometimes taken quite a long time to settle final accounts and have final account data in the Department in terms of capital projects. The auditor looks at the capital account at local authority level. There are some very large projects in the local government system, for example, Ballymun and Limerick regeneration projects. The auditor looks at the quality of performance in large capital areas.

The auditor has also commented on the number of companies established by local authorities for specific purposes, including limited companies controlled by local authorities. He has raised a question for local authorities to consider in respect of the proliferation of companies, the governance of companies and the need for companies for specific purposes.