Dáil Éireann Debate, Tuesday - 17 April 2018
1503. Deputy Shane Cassells asked the Minister for Housing, Planning and Local Government the town and borough councils that had an auditor's report prepared and issued by the Local Government Audit Service for 2013, in tabular form; and if he will make a statement on the matter. [14954/18]
Amharc ar fhreagra1504. Deputy Shane Cassells asked the Minister for Housing, Planning and Local Government the town and borough councils that did not have an auditor's report prepared and issued by the Local Government Audit Service for 2013, in tabular form; and if he will make a statement on the matter. [14955/18]
Amharc ar fhreagraI propose to take Questions Nos. 1503 and 1504 together.
Government policy on local government reform was set out in the Putting People First, Action Programme for Effective Local Government (the ‘Action Programme’).
Many of the reforms set out in the Action Programme were introduced with effect from 1 June 2014. These included the merging of the city and county councils of Waterford and Limerick and the two county councils in Tipperary, the dissolution of town and borough councils, the introduction of 95 municipal districts and a new regional assembly structure.
These factors contributed to a delay in the production of 2013 draft accounts by some authorities, which had an adverse impact in the delivery of a timely and efficient audit programme.
Section 120 of the Local Government Act 2001 states that "on completion of the audit of accounts of a local authority or other body, the local government auditor....may prepare a report (in this Chapter referred to as an ‘‘auditor’s report’’) on any matter or matters which come to his or her notice during the course of the audit and such report shall accompany the audited financial statement."
Due to the fact that Town and Borough Councils were dissolved with effect from 1 June 2014 and that the majority of audits would not be completed by that date, it was decided that it was not necessary to issue an audit report on completion of the audits of Town and Borough Councils unless significant audit issues arose. However any issues arising were to be followed up with the relevant local authority staff. I can confirm that all audits of Town and Borough Councils were completed for 2013 and, with the exception of Sligo Borough and Ballinasloe Town Councils, that audit reports to the members were not issued. Any significant or on-going issues in relation to former town councils would have been identified as part of the annual audit of the County Council in 2014 and if necessary reflected in the statutory audit report for that Council.
