Peadar Tóibín (Meath West, Sinn Fein)
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132. To ask the Minister for Housing, Planning, Community and Local Government to outline the financial governance protections in place in Meath County Council to prevent either ordinary theft of cyber theft of the council’s funds; the number of signatures that were necessary to transfer money from council accounts to other council accounts or external accounts; if it was necessary that these signatures had to be received in person or electronically to action these transfers; the financial quantity limits that necessitated these signatures within the council; if there is a standard system of financial governance throughout all councils or are financial governance standards council specific; the role his Department plays in the development of these financial governance standards; and if he will ensure that the financial governance standards in councils are of the highest standard. [2371/17]

Simon Coveney (Cork South Central, Fine Gael)
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It is a matter for each local authority to ensure that adequate financial governance measures are in place. My Department is responsible for the legislative framework governing local authorities, which include measures relating to the financing of local authorities and financial governance. In this regard, section 99 of the Local Government Act 2001 provides that payments may be made out of the funds of a local authority on the authorisation of the chief executive, or by an employee of the local authority nominated by the chief executive. The legislation also provides that in each case, the payments must be counter-authorised by an employee, other than the person who authorised the payment. The chief executive is responsible for performing all executive functions of a local authority, including functions under section 99 of the Local Government Act 2001 and I have no function in that regard. Accordingly, it is not appropriate for me to comment on the specific case in Meath County Council referred to in the question. Moreover, I understand that this matter is the subject of a criminal investigation.

The elected council has primary responsibility for governance and oversight generally of the local authority. The Local Government Act 2001 also includes specific measures to provide oversight of the financial governance arrangements in place within local authorities. Section 122 of the Act requires each local authority to establish an audit committee. The functions of the audit committee include: the review of financial and budgetary reporting practices within the local authority; and the development of best practice by the local authority of its internal audit function. The accounts of each local authority are subject to statutory audit annually by the Local Government Audit Service. The local government auditors are independent in the performance of their professional functions and may prepare a report on any matter which comes to notice during the course of the audit. Any implications arising from such reports for the financial governance legislative framework would be considered carefully by my Department.