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.