Mr. Michael McCarthy:

I thank Deputy O'Dowd. In relation to the direct question about the last independent analysis of local government finances, many reports have been done by the local government audit service and other stakeholders, I am not in a position now to give a direct answer to that question, but I will supply this information to the committee later. I thank the Deputy for his comments and want to reiterate the importance of the operation of NOAC but also the transparency involved in how local authorities do their work and how that story is transmitted through NOAC and through to other stakeholders. That will be a key feature of the development of NOAC during my tenure as chair. Key to my chairmanship of the board will be selling the message, which is really important, and explaining that in an accountable and transparent fashion.