Committee Reports::Report - Appropriation Accounts 1984::15 March, 1988::MIONTUAIRISC NA FINNEACHTA / Minutes of Evidence


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APPENDIX 19

LOCAL GOVERNMENT AUDIT

27 January, 1987.

Secretary,

Committee of Public Accounts,

Dáil Éireann,

Dublin 2.

I refer to my appearance before the Committee of Public Accounts on 14 January, 1987 in relation to the 1984 Appropriation Account for the Department of the Environment. I indicated to the Committee that I would let them have a note on the audit position in regard to bodies under the aegis of this Department.

I now enclose, a statement giving a summary of the audit position on 1st January, 1987 together with details of the staffing of the Local Government Audit service since 21 July, 1981, when the first staff embargo was introduced, and the terms of reference of the inter-departmental committee that has been set up to review the Local Government Audit Service.

T. TROY,

Secretary,

An Roinn Comhshaoil.

LOCAL GOVERNMENT AUDIT: STAFF NUMBERS

Grade	Authorised 21/7/81	Serving 31/12/81	Serving 31/12/83	Serving 31/12/84	Serving 31/12/85	Serving 31/12/86
Inspector	1	1	1	1	1	1
Principal Auditor	8	8	6	6	7	7
L. G. Auditor	30	26	26	25	24	24
Assistant/ Trainee Auditor	15	13	11	9	9	9*
Total	54	48	44	41	41	41*

There is an administrative back-up service of 3.

LOCAL GOVERNMENT AUDIT: SUMMARY OF AUDIT POSITION AS AT 1st JANUARY, 1987 IN RESPECT OF BODIES/ACCOUNTS UNDER THE AEGIS OF THE DEPARTMENT OF THE ENVIRONMENT

Body/Account	No. of Bodies/ Accounts	No. of Bodies/Accounts where Audit has been completed for all years up to and including					No. of Account Years under Audit
Body/Account	No. of Bodies/ Accounts	1985	1984	1983	1982	1981 and Prior Years	No. of Account Years under Audit
County Borough Councils	4	—	—	3	1	—	4
County Councils	27	1	11	10	5	—	15
Corporations	7	1	—	4	2	—	9
Urban District Councils	49	10	16	15	4	4	25
Town Commissioners	30	9	6	4	7	4	—
Joint Drainage Committees	21	7	6	2	5	1	2
Joint Burial Boards	7	2	3	1	—	1	—
Joint Library Committees	2	—	—	1	—	1	—
Miscellaneous Authorities	4	1	2	—	—	1	6
Motor Tax Accounts	29	6	19	4	—	—	2

Terms of Reference of Inter-Departmental Committee on the Review of the Local Government Audit

(a)The purpose and scope of audit as it relates to local authorities and to other bodies;

(b)reporting procedures, including arrangements for ensuring that reports are implemented;

(c)means that might be adopted to reduce arrears and to enable the available resources to be used to best effect;

(d)the most appropriate staffing structure, staffing levels etc. and the location of the service;

(e)use of modern accounting and audit techniques;

(f)the scope for the use of commercial audit for certain accounts.

* Four additional assistant/trainee auditors are in the course of being recruited of which one took up duty on 12 January, 1987.