Róisín Shortall (Dublin North West, Labour)
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Question 135: To ask the Minister for the Environment, Heritage and Local Government if he has completed reviewing the role and structure of audit committees which can be established under section 122 of the Local Government Act 2001; if he has issued guidelines in relation to same; and if he will make a statement on the matter. [22504/06]

Dick Roche (Wicklow, Fianna Fail)
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In light of my review of the role and structure of audit committees under section 122 of the Local Government Act 2001, I have decided that, in line with best practice in this area, local authority audit committees should have a wider remit in relation to financial management and control (including efficiency and value for money) and should have access to external expertise in discharging this role. Accordingly, I will be requiring all county and city councils to establish new audit committees with this more comprehensive mandate. This approach is also in line with a recommendation in the Indecon Review of Local Government Financing, completed earlier this year, and with work completed by the Value for Money Unit of the Local Government Audit Service, which will be published shortly.