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Local Government Audit Service

Public Accountability


Where an audit has been completed by the local government auditor the local authority is required to furnish a copy of the audited financial statement and any associated statutory audit report to every member of the local authority for consideration at the next practicable meeting of the local authority or body concerned.

Members of the public, who request these documents, are entitled to them on payment of the cost of making the copies.  On the direction of the Minister for the Environment, Community and Local Government, a local authority may be directed to publish the auditor’s report in a newspaper circulating throughout the administrative area of the local authority.