Michael Ring (Mayo, Fine Gael)
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366. To ask the Minister for Housing, Planning, and Local Government his views in relation to an audit carried out by the public auditors (details supplied); the person or body that the public auditors are answerable to; if they are independent; and if he will make a statement on the matter. [23097/22]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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The Local Government Audit Service conducts a yearly audit of the annual financial statements of each local authority.

Part 12, Chapter 2 (Sections 114-126) of the Local Government Act 2001 (as amended) provides for the establishment, functions and procedures of the Local Government Audit Service, the role of which is "to carry out or assist in the carrying out of audits of the accounts of local authorities and other bodies".

In accordance with Section 116(2) of the 2001 Act, local government auditors are independent in the exercise of their professional functions.

Sections 120 and 121 of the 2001 Act provide for the annual audit report to be referred to the local authority Audit Committee and the elected Council for consideration.

Once presented to the members of the local authority, the annual audit reports are published on my Department's website, as is the Annual Overview of the Work of the Local Government Audit Service. These reports are available at this link: www.gov.ie/en/organisation-information/2031c-local-government-audit-service/