Mr. Graham Doyle:

It is probably a little more significant than in the private sector. I am a chartered accountant by profession although it is a long time since I have engaged in audit work. It is a little more significant in the sense that there are three reports from the local government audit service. One is the audit report itself, which essentially sets out the opinion of the local government auditor. The second is a report to members raising issues that in the view of the local government auditor the members should see. The third is a management letter, which is a standard feature of auditing and which seeks improvements, makes suggestions to management or points out issues they should address.