Pat Guiney
- Published on: 20 April 2023
- Last updated on: 22 August 2025

Pat Guiney has responsibility at Head of Business Unit level to manage the Value for Money (VFM) Unit in consultation with the Director of Audit. He ensures that the Local Government Audit Service delivers on its VFM remit as prescribed by Sections 14 and 15 of Local Government (Financial Provisions) Act, 1997 and in accordance with the Code of Audit Practice.