Audit Committee

Role of the Audit Committee
The Audit Committee has an independent role in advising Dún Laoghaire-Rathdown County Council on financial reporting processes, internal control, risk management and audit matters.  The Audit Committee is a key component of the governance arrangements that operate within the Council and is a statutory committee of the Council.

The statutory basis, functions and role of the Audit Committee is provided for under Section 122 of the Local Government Act 2001, as amended by Section 5 of the Local Government (Business Improvement Districts) Act 2006, as amended by Section 59 of the Local Government Reform Act, 2014.

The principal activities of the Audit Committee are laid down in the Local Government (Audit Committee) Regulations 2014 and further elaborated upon in relevant  guidance issued by Government in 2014 for Audit Committees. 

The Principal activities of the Audit Committee include the following:-

• To review the financial and budgetary reporting practices and procedures within Dún Laoghaire-Rathdown County Council

• To foster the development of best practice in the performance by Dún Laoghaire-Rathdown County Council of its Internal Audit function

• To review any audited financial statement, auditor’s report or auditor’s special report in relation to Dún Laoghaire-Rathdown County Council and to assess any actions taken within the Council by the Chief Executive in response to such a statement or report and to report to the Council on its findings

• To assess and promote efficiency and value for money with respect to Dún Laoghaire-Rathdown County Council’s performance of its functions

• To review systems that are operated by Dún Laoghaire-Rathdown County Council for the management of risks

• To review the findings and recommendations of the National Oversight and Audit Committee and the response of the Chief Executive to these and to take further action as appropriate