It is a function of the Local Government Audit Service to carry out audits of the accounts of local authorities. Section 120 of the Local Government Act 2001, as amended, provides that the local government auditor may prepare a report on any matter or matters which come to his or her notice during the audit. These reports, along with copies of the audited financial statements of the local authorities are sent to the relevant local authority, the Director of Audit and the Minister.
A structure is in place to scrutinise any issues identified by the auditor during the course of the audit. Section 121 of the Local Government Act 2001, as amended, requires that a chief executive of a local authority shall provide the audited financial statement or the report to the audit committee of the local authority for consideration at the next practicable meeting of that committee. Section 121 also provides that the local government auditor who conducted the audit shall attend a meeting of the audit committee to present his or her report and clarify such issues as may be necessary in relation to the content of the report. In addition, it also requires that the audit committee shall report to the relevant local authority on its consideration of the audited financial statement and the report at the next practicable meeting of the local authority.
With specific regard to procurement issues, the Local Government Strategic Procurement Centre, which is part of the Local Government Programme Management Office, has put in place a programme of training and education to ensure that staff involved in procurement are up to date in relation to the rules and trends in procurement.
