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Local Authority Finances

Dáil Éireann Debate, Tuesday - 23 April 2013

Tuesday, 23 April 2013

Questions (444, 445, 446)

Pearse Doherty

Question:

444. Deputy Pearse Doherty asked the Minister for the Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will explain what is meant by debt due in the current year and specifically if he means that the liability has arisen since 1 January 2013. [18725/13]

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Pearse Doherty

Question:

445. Deputy Pearse Doherty asked the Minister for the Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will explain what he means by all debts from previous years; and if he will explain the reason there is no further breakdown of these €312,483,594.87 debts by year. [18726/13]

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Pearse Doherty

Question:

446. Deputy Pearse Doherty asked the Minister for the Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will set out the accounting and other controls that exist within local authorities to ensure outstanding debts are efficiently and promptly recovered. [18727/13]

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Written answers

I propose to take Questions Nos. 444 to 446, inclusive, together.

The Local Authority Accounting in Ireland Code of Practice, issued under Section 107 of the Local Government Act 2001, is available on my Department’s website at www.environ.ie. Local authority Annual Financial Statements analyse debtors under the headings of current and long term. Current debtors are amounts due within twelve months of the balance sheet date. Long term debtors are amounts receivable more than twelve months from the balance sheet date. Local authorities are required to make provision for doubtful debts and to write off known uncollectible debts. As with all local charges, the invoicing and collection of due amounts is a matter for the local authority concerned to manage in the light of prevailing local circumstances and in accordance with normal accountancy procedures.

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