Central Government funding to local authorities presents a complex picture, with allocations coming from a range of Departments and Offices for a variety of purposes. Some streams of funding are delivered directly from funding departments to local authorities, while others are routed through state agencies. The chapter of the Comptroller and Auditor General’s Annual Report concerning Central Government Funding of Local Authorities provides an overview of local authority expenditure and income, detailing the range of programmes for which local authorities are responsible and the range of funding sources. The Comptroller’s most recent report, in respect of 2013, is available at the following link: http://www.audgen.gov.ie/documents/annualreports/2013/report/en/Chap05.pdf.
Annex A of this report shows central government transfers to local authorities by expenditure programme for the years 2007 – 2013. As noted in the Report, the fall in transfers has, in some cases, occurred as a result of the removal of responsibilities from local authorities.