Enda Kenny (Mayo, Fine Gael) | Oireachtas source

Traditionally, councils used to make an allocation from the general allocation they received from the Department of the Environment, Community and Local Government, as it used to be known. It is a matter that can be considered in part by the review of the capital programme in respect of what allocation may be made for roads to the Departments of Transport, Tourism and Sport and Housing, Planning, Community and Local Government. Councils have always chosen to make allocations from their Vote for local improvement scheme roads or as Deputy Moynihan called them, non-statutory roads. That process will take its course.

See this speech in context