Local Government Reform - Consultation on Policy Proposals

eport on its corporate and improvement plan it will be required to
publish the auditor’s report.
5.16. The Department also proposes that the local government auditor
should be able to carry out examinations aimed at assessing
compliance with the requirements of the best value legal framework.
To enable the auditor to undertake these examinations, we propose
that:
• the relevant government department should have the power to
direct the local government auditor to carry out an examination of
a council in respect of its delivery of functions transferred by that
department;
• the auditor should have powers of access to documents and
information and to have reasonable rights of access to premises;
and
• a report outlining the auditor’s findings would be published.
Question 33:
Should the local government auditor have a role in providing
external assurance in relation to a council’s improvement
plan?
Question 34:
Is the proposed role for the local government auditor as
comprehensive as might be required?
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