Clare Daly (Dublin North, United Left)
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1507. To ask the Minister for Environment, Community and Local Government if his attention has been drawn to the fact that the management of Sligo County Council incurred overexpenditure of €377,326 to cover the cost of the recent royal visit to Sligo; if his further attention has been drawn to the fact that the council management did not prepare any budget in preparation for the royal visit; if the council management sought the approval of the elected members of the council for the expenditure of the €377,326; his plans to introduce legislation to allow the elected members of a council to impose strict budgetary control; and if he will make a statement on the matter. [32073/15]

Alan Kelly (Tipperary North, Labour)
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It is a matter for each local authority, including Sligo County Council, to determine its own spending priorities in the context of the annual budgetary process having regard to both locally identified needs and available resources. The elected members of a local authority have direct responsibility in law for all reserved functions of the authority, which include adopting the annual budget and authorising borrowing, and are democratically accountable for all expenditure by the local authority. Section 104 of the Local Government Act 2001, as amended by the Local Government Reform Act 2014, provides for the incurring of additional expenditure. I have no role in the detailed implementation of the relevant legislative provisions at local level.

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.