Dáil Éireann Debate, Wednesday - 17 May 2017
144. Deputy Barry Cowen asked the Minister for Housing, Planning, Community and Local Government the amount collected by local authorities in development contributions in each of the years from 2000 to 2016, inclusive, and to date in 2017, in tabular form. [23386/17]
View answerThe requested information is not available in my Department. Local authorities operate on an accrual accounting basis and recognise income and expenditure as incurred relating to the accounting period concerned, regardless of the cash transactions. The Annual Financial Statements (AFSs), therefore, do not show cash movements or cash on hand in relation to development contributions but show the invoiced income and the amount of development contributions due to local authorities.
My Department is in the process of reviewing management information collected from the local government sector generally, including in respect of development contributions, and may make some changes to requirements in the coming year, following consultation with local authority Heads of Finance.
