Dáil Éireann Debate, Wednesday - 21 October 2015
163. Deputy Brendan Griffin asked the Minister for the Environment, Community and Local Government his plans for local authorities to publish online details of how funds are spent; the projects the funds are spent on; and the sources of the funds received to facilitate the public in viewing where and how the funds were used. [36732/15]
View answerLocal authorities are multi-purpose bodies responsible for an extensive range of services, which include public parks; libraries; open spaces and leisure amenities; planning and development; fire and emergency services; roads; maintenance and cleaning of streets and street lighting.
Income from local sources such as commercial rates, housing rents, environmental and other waste charges provide approximately 70% of the current funding needs of local authorities. The balance of the funding is provided through local property tax allocations from my Department and specific State grants from a range of Departments and agencies. It is a matter for each local authority to determine its own spending in the context of the annual budgetary process having regard to both locally identified needs and available resources. Local Authorities are independent in the execution of their powers and the directly elected members have many and varied functions which are reserved for them alone. One of the most important reserved functions is that they are required to pass the annual budget for their local authority and are democratically accountable for all expenditure of the authority.
Local authorities are required to prepare their annual budget and annual financial statement (AFS) in the prescribed format in accordance with the Local Authority Accounting in Ireland Code of Practice and Accounting Regulations, issued by my Department and available at the following link:
http://www.environ.ie/en/Publications/LocalGovernment/Administration/FileDownLoad,19134,en.pdf.
The Code sets out the underlying accounting concepts and pervasive principles contained in the international conceptual framework for financial reporting, and which underpin the local authority AFS. Each local authority is required to prepare an AFS by the end of March following the year end and to publish it by the end of June. These financial statements undergo an independent audit by the Local Government Audit Service. Local authorities are also subject to the requirements of the Public Spending Code, details of which are available from the Department of Public Expenditure and Reform at the following link; http://publicspendingcode.per.gov.ie/.
The provision of detailed information on projects and services is a matter for each individual local authority. Local authorities make reports and other information on the cost of their services available to the public, including through publication on their websites. An Annual Report of the local authority, which is required under section 221 of the Local Government Act 2001, must include information in relation to the performance of its functions during the preceding year. This report may include financial statements or other such information as the local authority may determine.
