Michael D Higgins (Galway West, Labour)
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Question 32: To ask the Minister for the Environment, Heritage and Local Government if he intends to issue guidelines on issues which may be discussed at a meeting of an audit committee at which a local government auditor is present, pursuant to S.122(6) of the Local Government Act 2001. [36652/05]

Dick Roche (Wicklow, Fianna Fail)
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I am reviewing the role and structure of audit committees which can be established under section 122 of the Local Government Act 2001 in light of experience since the commencement of the relevant section, and I expect to issue appropriate guidelines on the conclusion of this review.