Ms Niamh Larkin:

As the Deputy said, it is set out in legislation. The percentages to be applied and what the local authority is supposed to do is set out in legislation. It is also set out in circulars from the Department. Our role is to ensure that the legislation and the circulars are being adhered to in the local authority. That is what has led to those matters being reported on in individual audit reports and in our overview report. Our mechanism is to report and to seek feedback from the chief executive. The accountability framework dictates that our report then goes to the audit committee, the members, the management and the chief executive in the local authority. We follow up on issues every year. Any issues that are raised one year will be followed up on the following year to see what action has been taken.