Shane McEntee (Meath, Fine Gael)
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Question 103: To ask the Minister for the Environment, Heritage and Local Government the progress made by the value for money unit in his Department and in particular the result of its studies on local authority operations; the best practice identified and the recommendations made to improve existing procedures, practices and systems; and if he will make a statement on the matter. [36635/05]

Dick Roche (Wicklow, Fianna Fail)
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The value for money unit of the local government audit service has published 22 reports to date covering the following activities: purchasing — general; advertising; insurance; parking charges; photocopying; the machinery yard; energy efficiency in local authority buildings; differential rents; property management; public lighting; stores; water production and distribution; housing maintenance; debt collection; waste collection; treasury management; a review of performance indicators; comparative data on local authorities revenue collection; machinery yard — a guide; internal audit in local authorities; internal audit — guidance handbook; and motor tax in local authorities.

These reports contain in excess of 200 recommendations for improving existing procedures, practices and systems. It is a matter for each local authority to adopt the recommendations best suited to their particular local circumstances. As part of its routine regulatory-financial audit, the local government audit service follows up the implementation of these recommendations with local management.

The audit service is now also undertaking follow-up examinations on some of the areas already subject to review. The first follow-up report on the internal audit function in local authorities is due to be published in December 2005. A feasibility study is being carried out at present for a study on best practice in financial reporting and management information usage and it is also planned to carry out a feasibility study on energy management shortly.