Michael Ring
Question:291. Deputy Michael Ring asked the Minister for Housing, Local Government and Heritage the number of public auditors for county councils and city councils; and if he will make a statement on the matter. [6735/22]
View answerTuesday, 8 February 2022
Questions (291, 292)
Michael Ring
Question:292. Deputy Michael Ring asked the Minister for Housing, Local Government and Heritage the number of times in the past five years that county councils and city councils have been audited; the councils that have been audited; the frequency of audits of councils in same time period; and if he will make a statement on the matter. [6736/22]
View answerWritten answers
I propose to take Questions Nos. 291 and 292 together.
Audit and oversight of local government in Ireland is the responsibility of two organisations; the Local Government Audit Service (LGAS) and the National Oversight and Audit Commission (NOAC).The LGAS carries out an independent, external audit of each local authority, each year. It currently has a staff of 35, or 32.6 full time equivalents. Annual audit reports are published on my Department's website, along with the LGAS Annual Overview of its work. The 2019 report is available here; www.gov.ie/en/publication/ea801-overview-of-the-work-of-the-local-government-audit-service-year-ended-31-december-2019/ and I am advised that the 2020 report is nearing completion. Recent audit reports concerning individual local authorities are available here; www.gov.ie/en/policy/61d9b3-local-government/latest/
NOAC is the national independent oversight body for the local government sector in Ireland. It was established under the Local Government Reform Act 2014 to provide independent oversight of the local government sector (local authorities and associated bodies), including regional assemblies. NOAC has a broad range of functions, covering all local authority activities and involving the scrutiny of performance generally and financial performance specifically. NOAC also has a role in supporting best practice; overseeing implementation of national local government policy; and monitoring and evaluating implementation of corporate plans, adherence to service level agreements and public service reform by local government bodies. A Government Minister may also request that NOAC prepare a report relevant to its functions on any specified aspect of local government. Further information on NOAC and its publications are available at www.noac.ie
Section 59 of the Local Government Reform Act 2014 also requires each local authority to establish an Audit Committee with 3 months of local elections. The Act sets out the functions of such committees, which are to review financial and budgetary reporting practices and procedures, foster the development of best practice in the internal audit function, review auditors’ reports and special reports, assess follow-up action by management, assess and promote efficiency and value for money, review risk management systems and make such recommendations to the authority as the committee considers appropriate in respect of such matters.
Question No. 292 answered with Question No. 291.