The Local Government Audit Service (LGAS) is the independent statutory body responsible for the audit of local authorities and is independent in the operation of its professional functions. As part of these functions, it carries out Value for Money audits and publish reports thereon.
The LGAS Value for Money report on the Role of Local Authorities in the provision of Social Housing by the AHB Sector was circulated by the LGAS to local authorities in April 2026 and published on my Department’s website in May 2026.
The LGAS conducts progress reports on national studies to determine the progress on the implementation of recommendations made. It must allow sufficient time before carrying out progress reports to ensure the local authorities have had time to implement the recommendations, which is approximately 18 months after the initial report.
My Department has no policy remit in this matter as local authorities are independent corporate entities having full responsibility under law for the performance of their functions and the discharge of their governance and other responsibilities. As a result, the recommendations in the report are the responsibility of local authorities to implement.