Mary Lou McDonald (Dublin Central, Sinn Fein)
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34. To ask the Minister for Public Expenditure and Reform if he is prepared to amend the Comptroller and Auditor General Act to allow for the Comptroller and Auditor General to examine and report on spending by local authorities. [29614/14]

Brendan Howlin (Wexford, Labour)
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The range of legislative provisions of the Comptroller and Auditor General Act, 1993 involve both the Minister for Finance and the Minister for Public Expenditure and Reform, while issues relating to Local Government Audit are a matter for the Minister for the Environment and Local Government. In this context, the issue of a possible merger between the Local Government Auditing Service (LGAS) and the Office of the Comptroller and Auditor General (C&AG) was considered as part of the Government's programme for the rationalisation of state agencies.  While it was decided not to merge these organisations, the process has lead to engagement at senior management level between the two auditing bodies with regard to enhanced co-operation arrangements in areas such as professional training, value for money methodology and approach and the possibility of issuing joint reports within their existing respective mandates.

The recently enacted Local Government Reform Act 2014 introduced significant changes to local government. These changes included changes in the area of audit and oversight and the Act provided for the establishment of a National and Audit Oversight Commission for the sector. The National Oversight and Audit Commission was established on 1st July 2014 and appointments to that Commission are in the process of being made. This body will consider the quality and efficiency of delivery at local level to the communities and people that the local government system serves, and will have an overarching view of performance.