Local Government Act 2001
Consideration of annual financial statement and auditor’s report.
F146[121.—(1) Following receipt by the local authority or joint body (in this section referred to as a "relevant authority") of the audited financial statement, auditor’s report or auditor’s special report, the chief executive of the relevant authority shall provide that statement or report to the audit committee for consideration at the next practicable meeting of the committee.
(2) The local government auditor who conducted the audit, or who has been appointed in accordance with section 124, shall attend a meeting of the audit committee to present his or her report and clarify such issues as may be necessary in relation to the content of the auditor’s report or special report.
(3) The audit committee shall report to the relevant authority on its consideration of the audited financial statement, auditor’s report or auditor’s special report at the next practicable meeting of the relevant authority following the audit committee’s consideration.
(4) At any time within 3 months of the audited financial statement, auditor’s report or auditor’s special report having been submitted to the relevant authority in accordance with section 120, the local government auditor who carried out the audit may notify the local authority or joint body that he or she wishes to discuss it with that authority.
(5) Following notification under subsection (4), a local government auditor is entitled to attend the next meeting of the relevant authority following the notification to discuss the audited financial statement, auditor’s report or auditor’s special report, as the case may be, or to attend such other meeting of the relevant authority as the local government auditor may specify.
(6) Subject to any guidelines the Minister may issue from time to time, the matters to be discussed by an audit committee or the relevant authority at a meeting during any period when the local government auditor concerned attends shall be limited to matters directly related to the audited financial statement, the auditor’s report or the auditor’s special report, as the case may be.
(7) A local government auditor is entitled to qualified privilege in relation to any statements made by him or her at any meeting that he or she attends under this section in his or her capacity as such an auditor.]
Annotations
Amendments:
F146
Substituted (1.01.2014) by Local Government Reform Act 2014 (1/2014), s. 60, S.I. No. 214 of 2014.
Modifications (not altering text):
C75
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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C76
Local authority empowered to require attendance of Chairperson at meeting as provided (6.06.2014) by Local Government (Audit Committee) Regulations 2014 (S.I. No. 244 of 2014), reg. 14, in effect as per reg. 2.
Report of the audit committee in accordance with section 121 of the Local Government Act 2001
14. (1) At the request of the local authority, the Chairperson of the audit committee shall attend the meeting of the local authority when the report of the committee made under section 121 (3) of the Local Government Act 2001 (as amended by section 60 of Local Government Act 2014) is being considered.
(2) The purpose of the attendance of the Chairperson at the meeting specified in paragraph (1) shall be to clarify such issues as may be necessary in the audit committee’s report.
Editorial Notes:
E235
Local Government Reform Act 2014 (1/2014), s. 5(1) and sch. 1 part 1 ref. 75 provides for the substitution of “chief executive” for “manager” in subs. (1). This amendment is obsolete as subs. (1) was substituted by Local Government Reform Act 2014 (1/2014), s. 60, as per F-note above.
E236
Previous affecting provision: subs. (4) inserted by Local Government (Business Improvement Districts) Act 2006 (42/2006), s. 4, not commenced; deleted (1.01.2014) by Local Government Reform Act 2014 (1/2014), s. 5(2) and sch. 1 part 2, S.I. No. 214 of 2014.