asked the Minister for the Environment the way in which accountability for efficiency and effectiveness questions in relation to public expenditure by city and county managers is assessed.
Written Answers. - City-County Managers' Accountability.
79.
Expenditure by local authorities on the major capital programmes is in the main vetted in advance by my Department from a financial and technical viewpoint. Projects carried out by contract are subject to a system of public tendering and appropriate centrally determined cost control procedures are applied. Expenditure on the operation of services and maintenance of facilities while primarily a matter for each individual local authority is subject to the requirements of law, the prior control by elected members over expenditure (e.g. by adoption of annual estimates of expenditure and variations on those estimates), the ongoing control and supervision by elected members over the city or county manager concerned and review subsequently at audit, where considerations both as to regularity and as to the requirement to avoid wasteful and unfunded expenditure are taken into account.