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Local Authority Finances

Dáil Éireann Debate, Tuesday - 11 June 2013

Tuesday, 11 June 2013

Questions (636)

Joan Collins

Question:

636. Deputy Joan Collins asked the Minister for the Environment, Community and Local Government if it has been brought to his attention that Sligo County Council's unaudited annual financial statement for the year ended 31 December 2012 was to be considered by councillors at the May monthly meeting of the council on the 13 May 2013; if it has been brought to his attention that consideration of the financial statement had to be deferred because councillors were advised that officials from his Department had sought changes in the financial statement; if it is customary for officials of his Department to scrutinise and insist on changes in local authority annual financial statements in advance of the statements being considered by the respective councils; the changes his Department sought in the financial statement and the reason/s for the changes; the statutory authority, if any, his Department has to seek such changes in advance of the financial statement being considered by the elected council; and if he will make a statement on the matter. [27809/13]

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Written answers

Local authorities are required to prepare their annual financial statements in the prescribed format in accordance with the Local Authority Accounting in Ireland Code of Practice and Accounting Regulations, issued by my Department in December 2009 under section 107 of the Local Government Act 2001. This publication is available on my Department’s website at www.environ.ie

I can confirm that Sligo County Council sought clarification from my Department regarding the appropriate application of the Code of Practice to the preparation of its 2012 annual financial statement.

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