Mr. Eamonn O'Sullivan:

I thank Senator Boyhan for his comments on the CCMA website. We will certainly take that on board.

I am a little surprised that the Senator would be so vocal on not knowing of the County and City Management Association because we have been in existence for over 50 years. Within our own local authority areas, members of the association are highly visible and also accountable for our actions, rightly so because of the positions that we hold. The elected members - the AILG can comment on this if it wishes - sit at least once a month in public session, with access for citizens and for the media, and rightly so. In the local authorities that I have worked in, there has always been a strong tradition of accountability, both directly as part of the local authority but, most importantly, because we are conscious that the members are extremely vulnerable and accountable every five years when local elections come around. Working with the elected member is an important part of the role of a chief executive or county manager.

My own experience was previously as a head of finance. I was heavily involved in producing budgets and the mantra by which we worked was that there should be no surprises for the elected member when the draft budget is presented so that there is full transparency and full accountability at local level. However, we are not trying to pretend that the system is perfect. To do so would be doing the service a disservice. As a local government sector, we are unique in that we publish performance indicators and had been doing so before the establishment of NOAC. By doing so now through NOAC, it gives a level of scrutiny that might not have been there previously in the sector.

In my experience we have been publishing service indicators, and now performance indicators for over ten years. Given the diverse role that local government performs, it is impossible to capture everything but it does capture the wide range of essential services that are delivered at local level in spite of the vagaries of the funding system that has evolved. In this regard the funding system is a challenge.

It leads to the imperfection and variation across the country that can occur because of settlement patterns and the way in which the country has developed. The draft national planning framework, which is out for consultation, is a recognition of the need to promote regional development in a more equitable and balanced manner. This is a challenge for all of us, whether Members of the Oireachtas or members of the County and City Management Association.

To return to Senator Boyhan's question on the 2014 baseline and the staffing embargo. As noted, the embargo was relaxed in 2015. Chief executives of local authorities can only employ the staff they can afford to employ. The budgetary constraints we face must be managed, which is part of the challenge. We identify a need and we have workforce plans which we keep under review. However, the challenge is to be able to afford to employ additional staff and then to recruit and retain them because once the market picks up, the supply of labour becomes constrained.

The Senator referred to the acquisition of property. I am not aware of the specifics to which he is referring. We have to acquire property from time to time. We operate in a market in which there are other bids. I have experience of the council being outbid for property it was seeking to secure for good operational reasons.

On the funding of property acquisitions, it is a reserve function of councils to sanction any borrowing proposal. We tend to try to keep our corporate policy group in the loop regarding major financial matters and, as I stated, budgetary matters should create any surprises for elected members. However, there are times when information cannot be made public owing to the sensitivities surrounding negotiations to acquire property. This is also a challenge.

We have capital programmes which signify, on a rolling three-year basis, what are our capital aspirations. Anything the chief executive does should accord with the plans and programmes in place. We cannot always get this right, however, and timing issues sometimes create an information gap. This should be the exception rather than the rule.

On the local property tax, from the perspective of councillors and county and city managers, we operate within the funding system that is legislated for by the Oireachtas. The local property tax is, for now, the main source of funding for local government. Senator Boyhan explained his preferences on the matter and he is entitled to his views. We are operating on the basis of the legislative programme set out for local government and we must make the best possible use of it.

We are conscious that the revaluation decided in 2014 under the local property tax is due for completion in 2019. That is a matter for the Government and Oireachtas to legislate.