Niamh Larkin

Responsibility at Assistant Secretary level for the functions of the Director of Audit, a statutory function prescribed in section 116(3) of the Local Government Act 2001, including:

a) To organise, direct and allocate resources within the Local Government Audit Service;

b) To assign audits of particular local authorities or other bodies to particular local government auditors; and

c) To provide such advice and assistance as the Minister may from time to time require for the purposes of section 117 (1) (Amending/updating the statutory Code of Audit Practice).

d) To arrange for auditors to certify claims or returns in accordance with section 126

e) To direct the Local Government (Value for Money) Unit established by section 14 of the Local Government (Financial Provisions) Act, 1997, and to ensure that the work of the unit in incorporated into local government audit practice.

f) To report from time to time to the Minister on matters set out in paragraphs (a) to (e) and generally on the performance of the Local Government Audit Service.

g) To bring proceedings under Section 119 (4) and

h) To carry out other such functions as the Minister may from time to time direct.

The Local Government Audit Service mission is to carry out the audits of local government bodies in accordance with the Code of Local Government Audit Practice, thereby fostering the highest standards of financial stewardship, governance and public accountability. LGAS also responsible to undertake Value for Money audits and publish reports thereon to facilitate local authorities in achieving value for money.