asked the Minister for Local Government whether the auditors from his Department inspect or verify the estimates submitted to annual estimates meetings of the local authorities; and, if so, whether any comment has been made as to the inaccuracy of any such; and, if not, whether he will provide in future that they will verify such estimates.
Ceisteanna—Questions. Oral Answers. - Verification of Local Authority Estimates.
52.
Local Government auditors do not inspect or verify the estimates submitted to annual estimates meetings of local authorities before the striking of rates and they have no statutory power or obligation to do so. They may comment, in reports on the subsequent audit of the accounts for the year to which such rates relate, on any inaccuracies, defects or expenditure in excess of the sums provided in the estimates as adopted by the local authority which may be ascertained at audit. The powers, functions and duties of Local Government auditors are defined by law and I have no power to give a direction of the nature suggested in the concluding part of the Deputy's question. The procedure to be followed prior to and at an estimates meeting is set out in sections 9 and 10 of the City and County Management (Amendment) Act, 1955, and in the Public Bodies (Temporary Provisions) Order, 1955. The Manager, or an Estimates Committee where such is appointed, is responsible for the accurate preparation of the estimates and I would not favour any alteration in the law which would involve the intervention of auditors in the performance of the executive or reserved functions relating to the estimates of local authorities.