Dáil Éireann Debate, Tuesday - 19 July 2016
501. Deputy John Lahart asked the Minister for Public Expenditure and Reform to consider including local authorities in the remit of the Comptroller and Auditor General; and if he will make a statement on the matter. [22593/16]
View answerThe remit of the Comptroller and Auditor General will be considered in the context of the Programme for a Partnership Government commitment to examine the possibility of extending the remit of the Comptroller and Auditor General to include expenditure by local authorities.
The range of legislative provisions in the Comptroller and Auditor General Act, 1993 involve both the Minister for Public Expenditure and Reform and the Minister for Finance, while issues relating to local government audit are a matter for the Minister for Housing, Planning and Local Government.
The issue of a possible merger between the Local Government Audit Service and the Office of the Comptroller and Auditor General was considered as part of the previous Government's programme for the rationalisation of State agencies. While it was decided at that time not to merge these organisations, the process led to engagement at senior management level between the two auditing bodies with regard to enhanced co-operation arrangements in areas such as professional training, value for money methodology and approach and the possibility of issuing joint reports within their existing respective mandates.
The Local Government Reform Act, 2014 introduced significant changes to a wide range of aspects of the local government system. As regards accountability and oversight, the Act provided for the establishment of a National Oversight and Audit Commission (NOAC) as the statutory body to oversee the local government sector. The statutory functions of NOAC include examining the financial performance, including value for money, of local government bodies in respect of their financial resources. Further information on NOAC and its work to date is available at www.noac.ie
