Ms Niamh Larkin:

I will revert back to a previous comment Senator Boyhan made about the chairs of the audit committee. Again, it is set out in regulations that the chair prepares the report for the council and that is why there is an annual report following the meeting with the local government auditor.

In terms of our process, we only publish on the Department's website once the local government auditor informs us that the report has gone to the councillors. Therefore, I assume that those reports have gone to the council if they are on the Department's website at this point.