Audited financial information on the local government sector is available in the 2010 consolidated Annual Financial Statement available on my Department's website at www.environ.ie.
Each local authority is also required to prepare and publish a financial statement in respect of each financial year.
Detailed financial arrangements for the local authority mergers in Limerick,Tipperary and Waterford are being developed in the context of the implementation plans of the Reorganisation Implementation Groups. Definitive details, arrangements and procedures in relation to the funding of municipal district level functions, and financial relations between district and county levels, will be developed in the context of the new local government funding arrangements generally, the implementation of the new sub-county system, and the development of legislation in relation to the reform programme.