§ Mr. Waterson
To ask the Secretary of State for the Environment, Transport and the Regions what guidance has been given to district auditors about requiring local authorities to make preparations for (a) new local government structures and (b) the euro. 
§ Ms Armstrong
The Audit Commission provides auditors it has appointed with a wide range of guidance about the implications, for their audit, of changes which affect local authorities. Such changes include local authority preparations for new local government structures and the euro.