Arthur Morgan (Louth, Sinn Fein)
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Question 529: To ask the Minister for the Environment, Heritage and Local Government if city and county managers of local authorities will present their annual budgets minus the waste management charges. [26278/05]

Dick Roche (Wicklow, Fianna Fail)
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Under section 102 of the Local Government Act 2001 each local authority is required to prepare a draft budget setting out for the next local financial year the expenditure estimated to be necessary to carry out its functions and the income estimated to accrue to it. The draft budget is required to be prepared under the direction of the manager in the format prescribed by regulations. In accordance with the Local Government Act 2001 (Financial Procedures and Audit) Regulations 2002, the format of the local authority budget requires that budgeted income and expenditure be shown for each functional programme of the authority, including in respect of waste management.