The National Oversight and Audit Commission publishes its Internal Audit in Local Authorities Report 2023.
The Chair of the National Oversight and Audit Commission (NOAC), Michael McCarthy, along with the NOAC Board, has today announced the publication of NOACs report, Internal Audit in Local Authorities Report 2023.
The Report is informed by a comprehensive survey carried out by NOAC in 2023. The report noted that the 31 local authorities in Ireland are responsible for the provision of over 1,100 services and in 2022 had a combined budgeted current expenditure of €6.3bn, and capital expenditure in the region of €4.51bn.
While there were many positive results noted throughout the report, NOAC is concerned that only one local authority had completed an external quality assurance review in the last five years, that seven local authorities did not have a Fraud and Corruption Alert Plan and nine did not examine their IT risk and the adequacy of its IT policy and procedures.
Five local authorities, including Donegal, did not have a standard operating procedure or manual in place for auditing purposes.
Donegal, along with 9 other councils, are lacking in a system to confirm the independence and objectivity of their internal audit function.
Donegal was one of 15 councils which had not conducted an assessment of the adequacy of their internal audit resources in the last two years, with Donegal’s last assessment conducted in 2010.
Donegal, as well as 6 other councils, did not have a Fraud and Corruption Alert Plan.
There were 4 authorities, including Donegal, with audit planning not deemed in line with professional standards.9 councils, including Donegal, do not examine their IT Risk and adequacy of IT policy and procedures
Donegal and 5 other councils do not use trackers in their operations, which is recommended by the NOAC to create a clear audit trail and record.
The full report is available HERE
