Dáil Éireann Debate, Tuesday - 5 February 2013
615. Deputy Bernard J. Durkan asked the Minister for the Environment, Community and Local Government the extent to which he has engaged with or received submissions from the various local authorities, management and elective, to identify capital or current budgetary requirements on an ongoing basis; and if he will make a statement on the matter. [5972/13]
View answerIt is a matter for each local authority to determine its own spending priorities in the context of the annual budgetary process having regard to both locally identified needs and available resources. The elected members of a local authority have direct responsibility in law for all reserved functions of the authority, which include adopting the annual budget and authorising borrowing, and are democratically accountable for all expenditure by the local authority.
Local authorities are subject to a number of financial reporting requirements. Some of these requirements are statutory while others form part of my Department’s own general governance processes, the financial oversight functions of the Departments of Finance and Public Expenditure and Reform and also specific requirements relating to the EU/IMF Programme of Financial Support for Ireland. In addition, Government Departments that provide funding to local authorities on a programme or project basis have their own reporting and accountability arrangements and procedures.
Engagement with the local government sector on financial matters is well established and is ongoing across a number of channels, in particular through the County and City Managers’ Association and its finance subcommittee. In addition, my Department reviews in detail the financial position of local authorities and engages with individual authorities as required. The reports of the Local Government Audit Service and local authority financial returns inform financial review meetings between senior officials of the authorities and my Department. Matters discussed include the authority’s income and expenditure, borrowing requirements, collection percentages (i.e. commercial rates, development contributions, commercial water charges etc. ) in addition to any other issues impacting on the local authority’s finances.
