375. Deputy Gillian Toole asked the Minister for Housing, Local Government and Heritage the way in which chief executives and directors of services are accountable to him in the event of budget over spending, projects deviating from original scope and the common good not being upheld; and if he will make a statement on the matter. [54650/26]

Local authorities are constitutionally recognised, independent statutory bodies with their own democratically elected councils, and robust management and governance structures. Elected members are conferred with a central role in financial oversight and governance within local authorities in the Local Government Acts. The oversight function of the elected council in local authorities is a core principle of democratic accountability and financial governance and the chief executive is fully accountable to the council. Elected councils have extensive powers to request information, issue directions, and oversee the work of the chief executive and their teams.

The local government sector's independent external audit function is managed by the Local Government Audit Service, who audit their accounts, based on best international practice accounting standards. The National Oversight and Audit Commission (NOAC) is another independent oversight body who has a role in overseeing the performance of local authorities and holds detailed scrutiny meetings with the executive teams, recordings of which are published on NOAC's website. In addition to this, local authorities have internal audit functions in place, with independent external chairpersons. Local authorities are also subject to a Code of Governance which requires the Chief Executive to confirm that appropriate internal controls are in place.

As Minister, my role is to ensure a framework of policy and legislation in relation to the local government system, including its structures, human resources, financing and broad oversight, as set out in the provisions of the Local Government Act 2001. Local authorities fulfil their various functions within that framework.

Where my Department is directly funding projects or initiatives undertaken by local authorities, requirements will be set out at the outset and my Department will manage the process with various approval stages in place depending on the type of project.