Ms Niamh Larkin:

We are adequately resourced in terms of audits. We use any additional resources for our value for money work. All of our audits are adequately resourced during the year. Internal audit is obviously a very important part of that governance structure in local authorities. The committee will have noticed that some audit reports do make reference to being understaffed or insufficiently staffed. That is a very important part. If the auditor had any concerns, that would be noted in the individual audit report. Again, that is for actioning from the point of view of the audit committee and the local authority.

Regarding the scrutiny referenced by the Vice Chairman - the "Prime Time" programme - it is important to note that the majority of those issues had already been raised in audit reports and management letters. The issue of expenses was picked up as part of our audit. Again, it shows the audit process is functioning correctly and is doing what it was intended to do. The subsequent payback is a matter for the council and the councillors.