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Dáil Éireann debate -
Thursday, 14 Dec 1989

Vol. 394 No. 6

Written Answers. - Local Authorities' Accounting System.

56.

asked the Minister for the Environment if he has any plans to modernise and simplify the system of accounting which is used by local authorities in the preparation and adoption of their annual estimates.

I have no proposals at the present time to alter the basic local authority accounting format for the preparation of estimates pending consideration of any recommendations which may be made by the proposed select committee of the Oireachtas which is to be established to consider and report on the whole question of local authority funding, structures and functions. Particular regulations in relation to the format and methods of accounting methods are subject to review and change, where appropriate, to take account of other factors which may affect the preparation and adoption of estimates. It should also be noted that it is now customary that draft annual estimates circulated to local authority members are usually accompanied by detailed explanatory reports prepared by the County or City Manager.

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