The National Oversight and Audit Commission (NOAC) is the national independent oversight body for the local government sector in Ireland.
It was established in July 2014 under the Local Government Reform Act 2014 to provide independent oversight of the local government sector (local authorities and associated bodies), including the three Regional Assemblies.
NOAC’s functions are wide ranging, covering all local authority activities and involving the scrutiny of performance generally and financial performance specifically.
The Commission also has a role in supporting best practice, overseeing implementation of national local government policy and monitoring, and evaluating implementation of corporate plans, adherence to service level agreements, and public service reform by local government bodies.
A Government Minister may also request that NOAC prepare a report relevant to its functions on any specified aspect of local government.
Further details about NOAC can be viewed here.