I am pleased to submit the first annual report of the National Oversight and Audit Commission (NOAC), which covers the period 1 July – 31 December 2014. Provision was made for the establishment of NOAC under the Local Government Reform Act 2014 and NOAC was formally established on 1 July 2014 under S.I. No. 297 of 2014.
NOAC was set up to provide independent scrutiny of local government performance in fulfilling national, regional and local mandates, including performance in respect of its financial resources. The establishment of NOAC is part of the reform process provided for in the Local Government Reform Act 2014 and is a very significant development in public accountability at local government level. The need for enhanced scrutiny of local government performance was recognised in the Action Programme for Local Government, published by the Minister for the Environment, Community and Local Government in October 2012, particularly in terms of community and local economic development