My Department does not have direct involvement in executive functions carried out by a local authority, such as the requirement to publish purchase orders over €20,000. Under Section 149 of the Local Government Act 2001, the Chief Executive of a local authority is responsible for the executive functions of the local authority, and for that purpose to manage and control generally, the administration and business of the authority, subject to law. The Chief Executive is answerable to the elected members in respect of the performance of the local authority.
The Public Sector Reform Plan 2011, published by the Department of Public Expenditure and Reform, required that every purchase order for good or services by a government department or agency for €20,000 or over should be published online. Circular Fin 07/2012 Notice on Publication of Purchase Orders was issued from the Department of the Environment, Community and Local Government at the time, to inform the local authority sector of this requirement.
My Department has no role in conducting an analysis, audit, or review of local authority compliance with this requirement and does not hold the specific information requested. Local authorities are entirely independent corporate entities having full responsibility under law for the performance of their functions and the discharge of their governance and other responsibilities. More broadly, in accordance with sections 114 to 126 of the Local Government Act 2001, as amended by the Local Government Reform Act 2014, the Local Government Audit Service (LGAS) carries out independent, external audits of all local government bodies, including local authorities. Each local authority's Annual Financial Statement is published on their website following completion of their audit by the LGAS.
