Ethics, Standards and Governance

Local authorities support audit committees to review and monitor financial reporting processes, internal audit controls, risk management, the findings and recommendations of the National Oversight Audit Committee, and the local authority's response to these.

Local authorities publish child safeguarding and protection policies. These cover recruitment of staff and volunteers and training on how to identify and report child protection or welfare concerns to Túsla or An Garda Síochána (national police).

Local authorities publish a public register of councillor attendance at council meetings, committee meetings, training and conferences.

Local authorities publish annual statements to provide details of political donations councillors received during the previous year.

Local authorities publish a public register of payments to councillors including salaries, allowances, travel and subsistence, and training and conference expenses.

Local authorities maintain a register of officials who are authorised to provide information to the public and lobbyists.

Local authorities may publish charters to outline their approach to internal audit, controls and risk management.

Local authorities may maintain a register of their current national, regional and local contracts and frameworks.

Local authorities publish national codes of conduct for local authority employees and councillors to protect public confidence in local government.

Local authorities publish reports to provide details of how they comply with the Public Spending Code to maintain proper standards and get value for money where public money is being spent or invested.

Local authorities maintain a public register which provides details of financial and other interests disclosed by councillors and relevant council employees to uphold standards of integrity, conduct and concern for the public interest.