Dáil Éireann Debate, Thursday - 23 February 2017
213. Deputy Noel Grealish asked the Minister for Housing, Planning, Community and Local Government if each of the 31 local authorities have a complete property assets register in place; and if he will make a statement on the matter. [9118/17]
Amharc ar fhreagraLocal Authorities are independent in the execution of their powers and the directly elected members are democratically accountable for all expenditure of the authority. Notwithstanding their independence, local authorities are required to keep proper accounting, books, records and control systems including a register of fixed assets and a register of lands in accordance with the Accounting Code of Practice (ACOP) and Accounting Regulations for Local Authorities in Ireland, issued by my Department. A copy of the updated Accounting Code of Practice is available on my Department’s website at the following weblink:
www.housing.gov.ie/search/archived/current/category/local-government/type/publications?query=code.
In accordance with Sections 107 and 108 of the Local Government Act 2001, authorities are responsible for the maintenance of all accounting records including the preparation of the Annual Financial Statement (AFS). The Local Government Audit Service provides an independent scrutiny of the financial stewardship of local authorities, including an audit opinion on the AFS of individual local authorities, on an annual basis. The Local Government Audit Service prepares an associated audit report as provided for in Section 120(1)(c) of the Local Government Act 2001.
The provision of detailed information regarding property registers and their completeness or otherwise is a matter for each individual local authority.
