Local Government (Financial Provisions) Act, 1997

Value for money audit.

15.—(1) A local government auditor may, in the course of an audit of the accounts of a local authority or at any other time, carry out such examinations as he or she considers appropriate for the purpose of ascertaining—

(a) whether and to what extent the resources of the local authority—

(i) have been used, and

(ii) if acquired or disposed of by the local authority, have been so acquired or disposed of,

economically and efficiently, and

(b) whether any such disposal has been effected upon the most favourable terms reasonably obtainable.

(2) Without prejudice to the generality of subsection (1), a local government auditor may examine the systems, procedures and practices employed by a local authority for the purposes of enabling the local authority to evaluate the effectiveness of its operations.

(3) Without prejudice to the generality of subsections (1) and (2), a local government auditor may, in carrying out examinations under this section—

(a) make such comparisons, including comparisons of systems, procedures and practices, as he or she considers appropriate, and

(b) (i) examine the extent to which a local authority has implemented, or is implementing, recommendations made to the Minister by the personnel of the Unit referred to in section 14 ,

(ii) to the extent that those recommendations have been, or are being, implemented by the local authority, examine the measures taken by it for those purposes.

(4) In this section “local authority” has the same meaning as it has in section 14 .