Development contributions are levied as a condition of planning permission in accordance with development contribution schemes adopted by the elected members of planning authorities after a public consultation process. Incomes accruing from development contributions schemes are ring-fenced, and it is ultimately a matter for each planning authority to determine the allocation of those incomes, having regard to the provisions of section 48 and 49 of the Planning and Development Act 2000. The local government auditors do not report specifically to me on development levies. In the course of their annual financial/regulatory audits of local authorities, local government auditors may issue audit reports to local authorities on matters arising during the course of the audit, including comments in relation to development levies. I would point out, however, that local authority annual reports must contain details of monies paid or owing to it under section 50 of the Local Government Act 1991 and must indicate how such monies paid to it have been applied. This includes charges under sections 48 and 49 of the Planning and Development Act 2000. In addition, Annual Financial Statements of local authorities in respect of 2005 and future years are required to include details of opening and closing balances on the development levies account together with the extent of movement in and out of the account during the year.