Pearse Doherty (Donegal South West, Sinn Fein)
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444. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will explain what is meant by debt due in the current year and specifically if he means that the liability has arisen since 1 January 2013. [18725/13]

Pearse Doherty (Donegal South West, Sinn Fein)
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445. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will explain what he means by all debts from previous years; and if he will explain the reason there is no further breakdown of these €312,483,594.87 debts by year. [18726/13]

Pearse Doherty (Donegal South West, Sinn Fein)
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446. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will set out the accounting and other controls that exist within local authorities to ensure outstanding debts are efficiently and promptly recovered. [18727/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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I propose to take Questions Nos. 444 to 446, inclusive, together.

The Local Authority Accounting in Ireland Code of Practice, issued under Section 107 of the Local Government Act 2001, is available on my Department's website at . Local authority Annual Financial Statements analyse debtors under the headings of current and long term. Current debtors are amounts due within twelve months of the balance sheet date. Long term debtors are amounts receivable more than twelve months from the balance sheet date. Local authorities are required to make provision for doubtful debts and to write off known uncollectible debts. As with all local charges, the invoicing and collection of due amounts is a matter for the local authority concerned to manage in the light of prevailing local circumstances and in accordance with normal accountancy procedures.

Pearse Doherty (Donegal South West, Sinn Fein)
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447. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will confirm the component of the €312,483,594.87 debts from previous years are more than six years old; and if local authorities are now time barred from recovering these debts. [18728/13]

Pearse Doherty (Donegal South West, Sinn Fein)
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448. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will confirm the total written off by local authorities in 2012 in respect of development levies due but which were no longer collectable because of statute of limitations issues. [18729/13]

Pearse Doherty (Donegal South West, Sinn Fein)
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449. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March 2013, if he will provide a breakdown of the €312,483,594.87 of development levies due for previous years by year in which the amount became payable. [18730/13]

Pearse Doherty (Donegal South West, Sinn Fein)
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450. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 137 of 13 March and following the filing for bankruptcy in the United States state of Connecticut by a person (details supplied) on 29 March 2013 and his listing of his creditors, if he will indicate the liability he has to Kildare County Council, Wicklow County Council and Dublin City Council; and when those liabilities arose. [18731/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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I propose to take Questions Nos. 447 to 450, inclusive, together.

The information requested is not available in my Department.