Clare Daly (Dublin North, United Left)
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139. To ask the Minister for Environment, Community and Local Government if he is aware of the annual financial statement of Sligo County Council for the year ending 31 December 2013, which was circulated to members of the council in July 2014 for consideration at the July 2014 monthly meeting of the council; that there is a requirement that the council's annual financial statement be prepared by 1 April each year and that section 108 of the Local Government Act 2001 requires that, as soon as practicable after the preparation of an annual financial statement, such statement, with a report by the chief executive, shall be sent to each member of the local authority; if consideration will be given to introducing additional legislation or regulations in order to ensure that section 108 of the Local Government Act 2001 is complied with; and if he will make a statement on the matter. [16975/15]

Alan Kelly (Tipperary North, Labour)
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Section 108 of the Local Government Act 2001 requires that each local authority shall prepare an Annual Financial Statement in accordance with the Local Authority Accounting in Ireland Code of Practice and Accounting Regulationsissued by my Department. Section 108 also requires that as soon as practicable after the preparation of an Annual Financial Statement, such statement, with a report by the Chief Executive, shall be sent to each member of the local authority. When presenting an Annual Financial Statement, the Chief Executive is presenting unaudited or draft accounts. These cannot be taken as final accounts until the Local Government Audit Service (LGAS) completes their audit. The LGAS is statutorily responsible for carrying out an independent audit of each local authority’s financial statement and issues arising in the course of an audit are matters between the LGAS and the Council concerned.

To enhance the financial management and audit control systems in local authorities, a statutorily required audit committee, with both councillor and expert external membership, is now in place in each county and city council. This audit committee has an important role to play in supporting the elected members’ oversight of the performance of the Executive. The functions of an audit committee include reviewing financial and budgetary reporting practices and procedures within a local authority; reviewing auditors’ reports and special reports and assessing follow-up action by management; assessing and promoting efficiency and value for money, reviewing risk management systems and making such recommendations to the authority as the committee considers appropriate in respect of such matters.

I have no plans at this stage to introduce additional legislation or regulations in respect of the matter raised. I will, however, keep this matter under consideration.

Patrick O'Donovan (Limerick, Fine Gael)
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140. To ask the Minister for Environment, Community and Local Government if he will address a matter (details supplied) regarding the local authority municipal districts; and if he will make a statement on the matter. [16980/15]

Alan Kelly (Tipperary North, Labour)
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Section 102(4A) of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014), provides the legislative basis for the draft budgetary plan for municipal districts.

The Local Government (Financial and Audit Procedures) Regulations 2014 provide a definition of General Municipal Allocation, set out a timeline for the submission of the draft budgetary plan to members of municipal districts and set out a time line for the finalisation of the draft budgetary plan.

Guidance associated with the General Municipal Allocation was circulated to Chief Executives of Local Authorities on 29 May 2014 and is available on my Department’s website at the following link: .