Mr. Seamus McCarthy:

Historically, it was always understood that there was an accountability of local administration to elected councils. That goes back very many years. In all the jurisdictions in these islands, you will see there are separate arrangements for audit of local authorities as from central government Departments and agencies. The amendment recognising local government in the Constitution some years ago has probably copper-fastened that. It creates an obligation that there would be separate arrangements. We have very little overlap with the Local Government Audit Service. I do not have the power to seek information, receive records or to go into a local authority to examine issues. I do not have power to follow money there. It is specifically precluded from me under the 1993 Act under which I operate. We basically do similar things but in completely different jurisdictions.