Donnchadh Ó Laoghaire (Cork South Central, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

262. To ask the Minister for Housing, Planning, Community and Local Government the process by which council budgets are developed; the legislative provisions that govern the manner in which amendments are made by elected members during the course of a meeting at which a budget is voted upon; the guidance his Department has offered in this regard; and if he will make a statement on the matter. [36906/16]

Simon Coveney (Cork South Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Local Government Act 2001, as amended by the Local Government Reform Act 2014, provides the legislative basis for the local authority budget process. Section 103 of the 2001 Act provides for the local authority budget meeting and states that a local authority may amend the draft budget by resolution, and may adopt the budget with or without amendment.

The Local Government (Financial and Audit Procedures) Regulations 2014 (as amended) take account of the relevant provisions in the Local Government Act 2001 and the Local Government Reform Act 2014 in relation to the budget process for those authorities with municipal districts. These regulations provide a definition of General Municipal Allocation and set out the timeline for submission of the draft budgetary plan to members of Municipal Districts and the timeline for finalisation of a draft budgetary plan.

Guidelines provided by my Department (via Circular Fin 05/2014) set out the process as provided for in the legislation, further information on the budget strategy and draft budgetary plan, as well as clarifying the application of fairness and equity as it applies to the allocation of the General Municipal Allocation to municipal districts.

It is a matter for each local authority 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 includes adopting the annual budget, and are democratically accountable for all expenditure by the local authority. Local authorities are required to adopt budgets which are sufficient to meet the expenditure arising in the year in accordance with the terms of section 10A of the City and County Management Act 1955.