Local Government Audit in Ireland

LOCAL GOVERNMENT AUDIT IN IRELAND ____________________________________________________ Origins and Current Situation Local government audit had an embryonic start in the 1830s when the idea of public accountability and external audit came significantly into focus in relation to local public bodies at the same time as the introduction of the practice of levying a rate for the relief of the poor. The landowners and other persons of property from whom the rate was levied had a real interest in knowing how the rates were collected and spent. From these beginnings, local government audit increased in scope and stature in the 1870s. The auditors were generally referred to as ‘auditors of the poor law unions’. Our auditors were officially called ‘Local Government Auditors’ in 1941 under the Local Government Act of that year. The current statutory remit of the Local Government Audit Service (LGAS) is contained in sections 114 to 126 of the Local Government Act, 2001.The LGAS is responsible for the audit of all local bodies such as city, county, borough and town councils, as well as regional authorities and assemblies and some other miscellaneous bodies (such as harbour commissioners, motor tax offices etc). The total number of bodies under its remit is 184. The role of the Director of Audit is a statutory position and the functions of this office are set out in section 116(4) of the Local Government Act, 2001. The main functions are to: (a) ...