Local Government Act 2001
Audit opinion and report.
120.—(1) On completion of the audit of accounts of a local authority or other body, the local government auditor—
(a) shall enter his or her opinion (in this Chapter referred to as an “audit opinion”) in a form consistent with the code of audit practice referred to in section 117 on the relevant annual financial statement (in this Chapter referred to as the “audited financial statement”),
(b) shall send copies of the audited financial statement without delay to the local authority or other body concerned, to the Director of Audit and to the Minister, and
(c) may prepare a report (in this Chapter referred to as an “auditor’s report”) on any matter or matters which come to his or her notice during the course of the audit and such report shall accompany the audited financial statement.
(2) (a) Where the local government auditor considers it appropriate in the public interest to do so, he or she may prepare a report (in this Chapter referred to as an “auditor’s special report”) on any matter or matters which come to his or her notice during the course of the audit before the completion of such audit.
(b) The auditor’s special report shall be sent without delay to the local authority or other body concerned, to the Director of Audit and to the Minister.
(3) An audit opinion, auditor’s report or auditor’s special report shall be addressed to the local authority or other body concerned.
(4) Before the finalisation of an auditor’s report or an auditor’s special report, the local government auditor shall consult with the F145[chief executive] or chief officer of the audited body concerned, as the case may be, in respect of the matters the subject of such report and shall consider and record the comments of the F145[chief executive] or chief officer, as the case may be, which are of material significance to such matters.
Annotations
Amendments:
F145
Substituted (1.06.2014) by Local Government Reform Act 2014 (1/2014), s. 5(1) and sch. 1 part 1 ref. 74, S.I. No. 214 of 2014.
Modifications (not altering text):
C73
Section applied with modifications (1.06.2024) by Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024 (7/2024), s. 5 and sch. 3 ref. no. 12, S.I. No. 285 of 2024, subject to transitional provisions in s. 4.
Application of Principal Act to Limerick
5. The Principal Act shall apply to—
(a) Limerick, and
(b) Limerick City and County Council,
subject to the modifications specified in Schedule 3 and any other necessary modifications.
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SCHEDULE 3
APPLICATION OF PRINCIPAL ACT TO LIMERICK
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Reference Number (1) |
Provision (2) |
Extent of Modification (3) |
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12 |
Section 120 |
Section shall, in addition to its applying to the director general by virtue of subsection (3) of section 26 , apply as if “Mayor of Limerick” were substituted for “chief executive” in each place that it occurs in subsection (4). |
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C74
Functions transferred and references construed (16.05.2024) by Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024 (7/2024), ss. 26 and sch. 1 part 2, S.I. No. 207 of 2024, subject to transitional provisions in s. 4.
Director general
26. (1) The chief executive of Limerick City and County Council shall, on and after the vesting day, be known as the director general of Limerick City and County Council and is in this Act referred to as the “director general”.
(2) The person who, immediately before the vesting day, was the chief executive of Limerick City and County Council shall, on and after that day, continue in office and be referred to in accordance with subsection (1).
(3) On and after the vesting day, a reference in an enactment specified in Part 2 of Schedule 1 to chief executive shall, in so far as that reference applies to the chief executive of Limerick City and County Council, be construed as a reference to the director general, or as including a reference to the director general, as the context may require.
(4) This section shall apply subject to the modifications of the Principal Act specified in Schedule 3.
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SCHEDULE 1
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PART 2
Enactments for Purposes of Sections 10 and 26
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Number and Year (1) |
Short Title (2) |
Provision (3) |
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No. 37 of 2001 |
Local Government Act 2001 |
Sections 11(8), 28, 46, 52(5)(d) and (9), 81, 86, 97, 98, 99, 104, 107, 108, 109(5) and (6), 110(6), (9) and (10), 112, 120, 121, 122, 126D(7), 126E(1), 128A, 128D, 128E(2), 129I(5), 129M, 129N, 129O, 129P, 129Q, 129R, 129T, 132, 138, 140, 144(3)(a) and (8), 145, 146, 147, 148, 149, 149A, 151, 152, 153, 158, 160(3) and (4), 166, 167(1)(c), 173(1), 174(8), 178(1), (2), (4) and (5), 179, 180(4)(b) and (c), 211B, 211C, 211D, 211E and 211F, 214(3), (4) and (5), 229; paragraphs 13(6) and 15(4) of Schedule 10. |
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