Debate contribution: Local Government Auditor’s Draft Code of Audit Practice 2026
Debate contribution by Mr Maolíosa McHugh on .
- MLA
- Mr Maolíosa McHugh
- Party at the time
- Sinn Féin
- Date
- 14 April 2026
- Type
- Debate contribution
- Business
- Executive Committee Business
- Heading
- Local Government Auditor’s Draft Code of Audit Practice 2026
- Assembly identifier
- Official Report component 5482035
Read the official Assembly record
Text
I welcome the opportunity to speak on the draft code of audit practice. Overall, it represents a positive and necessary step forward in how local government audit is carried out. The move to a principles-based, risk-led approach is the right one. It reflects the reality that councils operate in different contexts and require a degree of flexibility in how audit is applied. However, that flexibility must be balanced with consistency. If the code is to work effectively, there needs to be clarity in how the principles are applied in practice. Without that, there is a risk of uneven expectations across councils. The broader scope of audit is also welcome. Moving beyond financial compliance to include governance, value for money and performance improvement aligns with what the public rightly expect. It is not enough for accounts to be technically correct. There must be confidence that public money is being used effectively. We have seen clearly, through the work of the Audit Office, why that broader focus is necessary. In its extraordinary audit of Causeway Coast and Glens Borough Council, published in July 2022, it found non-compliance with statutory requirements in land disposals, alongside inadequate procedures, weak internal controls, poor record-keeping and deficiencies in governance and oversight. The focus on continuous performance improvement is positive, but we need to ensure that that remains proportionate and does not become an administrative burden that detracts from the delivery on the ground. The strengthened emphasis on public reporting and transparency is also to be welcomed, particularly where it leads to clear, practical recommendations that support improvement. Finally, the code's firm grounding in independence and professional standards is essential. Public confidence in the audit process depends on it. In summary, this is a balanced and modern framework. If applied consistently and proportionately, it will not only strengthen governance but help rebuild and sustain public trust where it has been tested.
314 words. Text as published by the Northern Ireland Assembly.
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