National Oversight and Audit Commission

The National Oversight and Audit Commission (NOAC) was established on 1 July 2014 as part of the reform process under the Local Government Reform Act 2014.

NOAC’s functions are wide ranging, covering all local authority activities and involving the scrutiny of performance generally and financial performance specifically.

NOAC also has a role in:

• supporting best practice
• overseeing implementation of national local government policy
• monitoring and evaluating implementation of corporate plans
• adherence to service level agreements and public service reform by local government bodies.

Michael McCarthy was appointed as Chair of the National Oversight and Audit Commission in September 2018.

The functions assigned to NOAC are to:

• scrutinise the performance of any local government body against relevant indicators as selected by NOAC or as prescribed in regulations by the Minister
• scrutinise financial performance, including value for money, of any local government body in respect of its financial resources
• support best practice (development and enhancement) in the performance by local government bodies of their functions
• monitor and evaluate adherence to service level agreements entered into by any local government body
• oversee implementation by local government bodies of national policy for the local government sector
• monitor and evaluate public service reform implementation by any local government body or generally
• monitor adequacy of corporate plans prepared by regional assemblies or local authorities and evaluate implementation of the plans by any local government body or generally
• take steps under its other functions for the purpose of producing any report requested by a Minister under section 126D of the 2001 Act
• produce reports under its own initiative, in addition to the section 126D requested reports and the section 126K annual report requirement
• carry out any additional functions that are conferred by Ministerial Order.

NOAC’s reports are published on its website.