Ms Niamh Larkin:

We are obviously very proud of what we do. We have a very professional audit service and we follow a very professional approach. In terms of accountability, what I can take it back to is the accountability framework of which we are part under the legislation. Obviously, we do not feed into policy or anything of that nature. What we have seen - and I definitely see it myself - is an evolving audit committee. The legislation only came in back in 2014 and we are on our second lot of audit committees at this stage. What we have seen is a much more professional approach to audit committees, with, as I mentioned earlier, audit committees tracking issues, not just internal audit recommendations but also our recommendations, and holding the chief executive and senior management within the local authority to account.

In terms of our audit reports not getting enough airing, obviously, we would like the audit reports to receive sufficient airing because our role is to highlight the issues and for progress to be made in those areas.

The Vice Chairman mentioned the collection of rents. That is something we look at in all of our audit reports because it is a very important source of income and it can be material to the annual financial statements - it just depends on the local authority. We would look at that and in particular at the collection and the ageing of rents to ensure that is being actioned. Many other reports make positive comment on what the local authorities are doing in that area in terms of using the mortgage arrears resolution process and other processes that are in place to make sure matters are resolved.