Department of Housing, Local Government and Heritage

In the period of 01/01/2022 and 01/12/2025 Request: for the following records held by the Local Government Audit Service (LGAS): 1. Auditor’s working papers related to section 7.8 of the 2023 Wicklow audit. All LGAS working papers, notes, or analysis relating to the finding in section 7.8 (“Fraud and Other Irregularities”) of the Statutory Audit Report for Wicklow County Council for the year ended 31 December 2023, specifically regarding: • The matter Wicklow County Council referred to An Garda Síochána, and • The two further matters under review by the Council. 2. Correspondence between LGAS and Wicklow County Council All correspondence (emails, letters, memos, briefing notes) between LGAS and Wicklow County Council concerning: • The fraud/irregularity matter referred to Gardaí; • The two additional matters under review; • Any instructions, clarifications, or follow-up queries issued by the auditor • Any responses provided by the Council. 3. Internal LGAS records All internal LGAS documentation relating to these matters, including: • Internal briefing notes; • Risk assessments • Draft sections or revisions of the 2023 Wicklow audit; • Any internal discussions regarding whether to reference Garda involvement