Ciarán Lynch (Cork South Central, Labour)
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Question 265: To ask the Minister for the Environment, Heritage and Local Government the progress made on the commitment in the programme for Government to ensure that local authority spending is overseen by powerful audit committees much like the Committee of Public Accounts of Dáil Éireann, with power to summon witnesses and call local authorities to account. [20326/08]

John Gormley (Dublin South East, Green Party)
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Section 5 of the Local Government (Business Improvement Districts) Act 2006 provides a framework for the establishment by local authorities of audit committees with an appropriate structure and remit. The functions of an audit committee under the new provisions are to review financial and budgetary reporting practices and procedures within a local authority, foster the development of best practice in the internal audit function, review auditors' reports and special reports and 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.

The remit of the audit committee provides that the committee may request the Manager, Director of Service — including the Head of Finance, and the Head of the Internal Audit Unit to attend meetings. The committee will be facilitated in respect of briefings it requires from either the Manager or other council officials. Audit committees are now in place in 33 of the 34 local authorities. In the remaining authority, arrangements are in progress to move from the existing audit efficiency group to the committee approach envisaged in the new provisions.