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Local Government Audit Service
General Information
Staffing
Audit Remit
Value for Money Unit
Audit Reports
Contact Information
General Information
The Local Government Audit Service (LGAS), being an external audit service, provides independent credibility to the financial stewardship function of local authorities and other bodies. Its purpose is to undertake independent appraisal of the discharge by management of that function and to inform the public of the results of such appraisal by means of an audit opinion on the authority's annual financial statements and the issue of a public audit report.
It's statutory mandate is to:
- carry-out the audits of local government bodies in accordance with its Code of Local Government Audit Practice, thereby fostering the highest standards of financial stewardship and public accountability and to
- undertake Value for Money audits, publish reports thereon and thereby facilitate local authorities in achieving Value for Money.
Staffing
The staff in the local government audit service are as follows:
Director of Audit
O' Connell, Noel
Principal Local Government Auditors
Cummins, Conor
Doheny, Tony
Guiney, Pat
Moran, James
Murphy, Richard
Neville, Hugh
Rocke, Thomas
Local Government Auditors
Brennan, Nano
Clancy, Fiona
Coakley, Grace
Daly, Eamonn
Gavin, Liam
Gonsalves, Marita
Halion, Anne
Healy, Pat
Howe, Ita
Keaney, Mary
Lavin, Ray
McCabe, Paddy
McCorry, Yvonne
McMahon, Daragh
McMorrow, Gerard
O'Callaghan, Thomas
O'Gorman, Michael
O'Neill, Maurice
Vacancy
Vacancy
Assistant Auditors
Brown, Alfie
Collins, John
Corr, Phillip
Greene, Jo-Anne
Healy, Catherine
Kirwan, Patrick
Leanne, Brendan
Lee, Joan
Mullen, Paul
Nolan, Colin
Temple, Eamon
White, Martin
Wickham, John
Vacancy
Administration
Flanagan, Teresa
Laighleis, Peadar
Audit Remit
The following bodies are audited by the LGAS.
| Type of Body | Number |
| City Councils | 5 |
| Borough Councils | 5 |
| County Councils | 29 |
| Town Councils | 75 |
| Regional Authorities | 8 |
| Regional Assemblies | 2 |
| Motor Taxation Offices | 29 |
| Other Bodies | 31 |
| Total | 184 |
Value for Money Unit
General:
The LGAS also carries out Value for Money studies on local authorities. The Department of the Environment, Heritage and Local Government's commitment to Value for Money was underpinned by Sections 14 and 15 of the Local Government (Financial Provisions) Act, 1997 in:
- establishing the Value for Money Unit to carry out national studies of local authorities' system, practices and procedures.
- empowering local government auditors to carry out value for money examinations and to examine the extent to which the authorities have implemented the recommendations contained in reports issued by the Value for Money Unit.
VFM Audit Unit Manager: Pat_Guiney@environ.ie
Publications:
Details of reports published by the Value for Money Unit are available in the Publications area of the Website
Reports numbered 1 to 10 and 11 - 15, 17 and 18 have been published in two volumes. The report on Treasury Management in Local Authorities has been published as a separate report.
Persons who want to obtain copies of Reports 1 to 10 should contact the Value for Money Unit directly on 01-8882239 (Theresa Flanagan) or 01-8882238 (Peadar Laighleis).
The other reports can be purchased directly from Government Publications Sale Office,Sun Alliance House,Molesworth Street,Dublin 2. Head Office: Any further information on the audit service can be got by contacting the Director of Audit's office, which is located in the Custom House, Dublin 1.
Telephone: 01 - 8882238 or 8882239
Audit Reports
Audit reports are available in the Publications area of the website
Contact Information
Any further information can be provided by contacting: E.mail: Peadar_Laighleis@environ.ie
Publications & Documents
- Local Government Audit Service Activity Report 2009 (doc, 151 kb)
- Audit Activity Report Aug 06 (pdf, 701 kb)
- Code of Audit Practice (pdf, 70 kb)
- 25 - Part V Planning and Development Acts 2000-2007 - Social and Affordable Housing (pdf, 327 kb)
- 24-Financial Management Reporting in Local Authorities (pdf, 181 kb)
- 23 - Followup Report on the Development of Internal Audit in LAs (pdf, 159 kb)
- 22 - Motor Tax in LAs (pdf, 133 kb)
- 20 - Internal Audit in LAs (pdf, 264 kb)
- 19 - The Machinery Yard - A Guide (pdf, 367 kb)
- 18 - Comparitative Data on L.A Revenue Collection (pdf, 187 kb)
- 18 - Comparitative Data on L.A Revenue Collection (pdf, 187 kb)
- 17 - Review of Performance Indicators (pdf, 55 kb)
- 16 - Treasury Management in L.As (pdf, 295 kb)
- 15 - Waste Collection (pdf, 354 kb)
- 14 - Debt Collection (pdf, 269 kb)
- 13 - Housing Maintenance (pdf, 135 kb)
- 12 - Water Production and Distribution (pdf, 325 kb)
- 11 - Stores (pdf, 48 kb)
- more publications



