CUNTAIS AN CHISTE Rialtais Áitiúil 2008 agus Tuarascáil an ... · Cuntas an Chiste Rialtais...

LOCAL GOVERNMENT FUND

Accounts 2008

and

Comptroller and Auditor

General Report

Department of the Environment, Heritage and Local GovernmentAn Roinn Comhshaoil, Oidhreachta agus Rialtais Áitiúil

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CUNTAIS AN CHISTE

Rialtais Áitiúil 2008

agus

Tuarascáil an Ard-Reachtaire

Cuntas agus Ciste

Department of the Environment, Heritage and Local GovernmentAn Roinn Comhshaoil, Oidhreachta agus Rialtais Áitiúil

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© Rialtais na hÉireann2010

BAILE ÁTHA CLIATHARNA FHOILSIÚ AG OIFIG AN tSOLÁTHAIR

Le ceannach díreach ónOIFIG DHÍOLTA FOILSEACHÁN RIALTAIS,

TEACH SUN ALLIANCE, SRÁID THEACH LAIGHEAN, BAILE ÁTHACLIATH 2,

nó tríd an bpost óFOILSEACHÁIN RIALTAIS, AN RANNÓG POST-TRÁCHTA,

AONAD 20 PÁIRC MIONDÍOLA COIS LOCHA,CLÁR CHLAINNE MHUIRIS, CONTAE MHAIGH EO(Teil: 01 – 6476834/37 nó 1890 213434; Fax 01 – 6476843 nó 094 - 9378964 )

nó trí aon díoltóir leabhar.__________

DUBLINPUBLISHED BY THE STATIONERY OFFICE

To be purchased directly from theGOVERNMENT PUBLICATIONS SALE OFFICE

SUN ALLIANCE HOUSE, MOLESWORTH STREET, DUBLIN 2,or by mail order from

GOVERNMENT PUBLICATIONS, POSTAL TRADE SECTION,UNIT 20 LAKESIDE RETAIL PARK, CLAREMORRIS, CO. MAYO

(Tel: 01 – 6476834/37 or 1890 213434; Fax: 01 – 6476843 or 094 - 9378964)or through any bookseller.

___________

€4.00

Prn A10/0174ISBN 978-1-4064-24836

Local Government Fund 2008 Irish:Local Government.qxd 01/03/2010 11:59 Page 1

© Government of Ireland 2010

BAILE ÁTHA CLIATHARNA FHOILSIÚ AG OIFIG AN tSOLÁTHAIR

Le ceannach díreach ónOIFIG DHÍOLTA FOILSEACHÁN RIALTAIS,

TEACH SUN ALLIANCE, SRÁID THEACH LAIGHEAN, BAILE ÁTHACLIATH 2,

nó tríd an bpost óFOILSEACHÁIN RIALTAIS, AN RANNÓG POST-TRÁCHTA,

AONAD 20 PÁIRC MIONDÍOLA COIS LOCHA,CLÁR CHLAINNE MHUIRIS, CONTAE MHAIGH EO(Teil: 01 – 6476834/37 nó 1890 213434; Fax 01 – 6476843 nó 094 - 9378964 )

nó trí aon díoltóir leabhar.__________

DUBLINPUBLISHED BY THE STATIONERY OFFICE

To be purchased directly from theGOVERNMENT PUBLICATIONS SALE OFFICE

SUN ALLIANCE HOUSE, MOLESWORTH STREET, DUBLIN 2,or by mail order from

GOVERNMENT PUBLICATIONS, POSTAL TRADE SECTION,UNIT 20 LAKESIDE RETAIL PARK, CLAREMORRIS, CO. MAYO

(Tel: 01 – 6476834/37 or 1890 213434; Fax: 01 – 6476843 or 094 - 9378964)or through any bookseller.

___________

€4.00

Prn A10/0174ISBN 978-1-4064-2483-6

Local Government Fund 2008:Local Government.qxd 01/03/2010 11:58 Page 1

LOCAL GOVERNMENT FUND

Accounts 2008and

Comptroller and AuditorGeneral Report


CUNTAIS AN CHISTE

Rialtais Áitiúil 2008agus

Tuarascáil an Ard-ReachtaireCuntas agus Ciste


Local Government Fund 2008 Irish:Local Government.qxd 01/03/2010 11:59 Page 3Local Government Fund 2008:Local Government.qxd 01/03/2010 11:58 Page 3

Local Government Fund Accounts 2008

General

The Local Government Fund was established by the Local Government Act 1998 witheffect from 1 January, 1999.

The proceeds of motor tax (net of refunds) and an Exchequer contribution are paidinto the Fund.

This set of accounts has been prepared for the year ending 31 December, 2008.

Statement of Accounting Policies

The accounts have been prepared on an accrual basis.

1.Recognition of Income

Motor tax income represents amounts collected by Motor Tax Authorities and due tothe Fund, in accordance with Section 5(2) of the Local Government Act 1998. Bankinterest is recognised on an accruals basis. Exchequer funding is recognised on a cashreceipts basis.

2. Recognition of Expenditure

Expenditure from the Fund is recognised on the basis of:

•allocations calculated to be due to Local Authorities in 2008;•recoupments due to the Driver License and Vehicle Computer Services Division

from the Fund’s account;•recoupment of expenditure on approved schemes in respect of Regional and Local

Roads and Group Water Schemes; and•expenditure authorised by the Minister and incurred by Local Authorities.

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Cuntas an Chiste Rialtais Áitiúil 2008

Ginearálta

Bunaíodh an Ciste Rialtais Áitiúil faoin Acht Rialtais Áitiúil 1998 le feidhm ón 1Eanáir, 1999.

Íoctar fáltais mótarchánach (glan ar aisíocaíochtaí) agus ranníocaíocht ón Státchisteisteach sa Chiste.

Ullmhaíodh na cuntais seo don bhliain dar críoch 31 Nollaig, 2008.

Ráiteas ar Pholasaithe Cuntasaíochta

Ullmhaíodh na cuntais ar bhonn fabhruithe.

1. Aitheantas ar Ioncam

Léiríonn ioncam ar mhótarcháin suimeanna a bhailíonn Údaráis Mótarchánach agusdlite don Chiste, faoi réir Ailt 5(2) den Acht Rialtais Áitiúil 1998. Aithnítear ús baincar bhonn fabhruithe. Aithnítear maoiniú státchiste ar bhonn fáltas airgid.

2. Aitheantas ar Chaiteachas

Aithnítear caiteachas ón gCiste ar bhonn:

• leithdháiltí a mheastar a bheith dlite dos na hÚdaráis Áitiúla sa bhliain 2008;• forchúitimh dlite don Rannóg na Seirbhísí Ríomhaire do Cheadúnú;• forchúiteamh ar chaiteachas ar scéimeanna ceadaithe maidir le Bóithre

Réigiúnacha agus Áitiúla agus Grúpscéimeanna Uisce; agus• caiteachas ceadaithe ag an Aire agus tabhaithe ag Údaráis Áitiúla.

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Cuntais an Chiste Rialtais Áitiúil 2008


2

An Ciste Rialtais ÁitiúilCuntas Ioncaim agus Caiteachais don Bhliain dar críoch 31 Nollaig, 2008

Ioncam Nótaí 2008 2007

€ €

Ioncam Mhótarchánach 1 1,055,317,645 957,089,036Maoiniú Státchiste 2 548,703,000 537,141,000Ús Bainc 6,724,300 5,389,235

1,610,744,945 1,499,619,271

Caiteachas

Íocaíochtaí Ilfheidhmeacha 3 999,212,659 947,657,879Bóithre Réigiúnacha agus Áitiúla 4 550,400,000 520,000,000Seirbhísí Uisce 5 42,635,503 26,566,514Rannóg na Seirbhísí Ríomhaire do Cheadúnú Tiománaithe agus Feithiclí 6 17,460,000 21,511,827Comhpháirtíocht Áitiúil 7 4,567,277 3,438,366Ionad Spórt agus Áineasa Bhaile Átha Troim 8 3,000,000 -Siopaí Aon-Stad 9 1,269,471 382,500Beartais um Chuimsitheacht Shóisialta 10 550,560 473,670Ciste Chomhpháirtíocht Phríobháideach Phoiblí 11 482,740 165,879Riarachán Cheadúnú Tiománaithe 12 380,967 792,129Ciste Tionscadail 13 226,611 25,657Párolla, Aoisliúntas & Acmhainní Daonna 14 200,000 -Seirbhís Phíolótach Mhaoir Pobail 15 109,152 542,340Iniúchadh ar Áiseanna Pobail, Ealaíon agus Spórt 16 106,924 -Fóram Stiúrtha Uile-Oileáin 17 52,500 52,500Eile 18 3,021,045 983,828Clár na dToghthóirí - 873,475Córais Bainistíochta Airgeadais - 45,000

1,623,675,409 1,523,511,564

Farasbarr/(Easnamh) don Bhliain (12,930,464) (23,892,293)Farasbarr Carnach ag 1 Eanáir 34,946,449 58,838,742Farasbarr ag 31 Nollaig 22,015,985 34,946,449

Is cuid de na Cuntais seo an Ráiteas ar Pholasaithe Cuntasaíochta ar Leathanach 1 agus Nótaí 1 go 20.


Sínithe __________________________ Dáta _______________________ G. TallonArd-Rúnaí


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Local Government FundIncome and Expenditure Accountfor the Year ended 31 December, 2008

IncomeNotes20082007

€€

Motor Tax Income11,055,317,645957,089,036

Exchequer Funding2548,703,000537,141,000

Bank Interest 6,724,3005,389,235

1,610,744,9451,499,619,271

Expenditure

General-Purpose Payments3999,212,659947,657,879

Regional and Local Roads4550,400,000520,000,000

Water Services542,635,50326,566,514

Driver License and Vehicle Computer Services Division617,460,00021,511,827

Local Partnership74,567,2773,438,366

Trim Sports and Recreation Centre83,000,000-

One Stop Shops91,269,471382,500

Social Inclusion Measures10550,560473,670

Public Private Partnership Fund 11482,740165,879

Driver Licensing Administration12380,967792,129

Initiatives Fund 13226,61125,657

HR Payroll & Superannuation14200,000-

Pilot Community Wardens' Service15109,152542,340

Audit of Community, Arts and Sports Facilities16106,924-

All-Island Steering Forum1752,50052,500

Other183,021,045983,828

Register of Electors-873,475

Financial Management Systems-45,000

1,623,675,4091,523,511,564

Surplus/(Deficit) for the Year(12,930,464)(23,892,293)

Accumulated Surplus at 1 January 34,946,44958,838,742

Surplus at 31 December22,015,98534,946,449

The Statement of Accounting Policies on Page 1 and Notes 1 to 20 form part of these Accounts.


Signed __________________________Date _______________________ G. TallonSecretary General


Local Government FundBalance Sheet as at 31 December, 2008

Notes20082007

€€

Current Assets

Bank37,670,34025,984,349

Motor Tax due 197,660,73810,069,276

45,331,07836,053,625

Current Liabilities

Accruals2023,315,0931,107,176

23,315,0931,107,176

Net Assets22,015,98534,946,449

Represented by Surplus on Incomeand Expenditure Account 22,015,98534,946,449


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Signed __________________________Date __________________________G. TallonSecretary General


Ciste Rialtais ÁitiúilClár Comhardaithe mar atá ar an 31 Nollaig 2008

Nótaí 2008 2007

€ €

Sócmhainní Reatha

Banc 37,670,340 25,984,349

Mótarcháin dlite 19 7,660,738 10,069,27645,331,078 36,053,625

Dliteanais Reatha

Fabhruithe 20 23,315,093 1,107,176

23,315,093 1,107,176

Glansócmhainní 22,015,985 34,946,449

Léirithe ag Farasbarr ar Chuntas Ioncaim agus Caiteachais 22,015,985 34,946,449


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Sínithe __________________________ Dáta __________________________G. TallonArd-Rúnaí


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Ciste Rialtais ÁitiúilRáiteas faoi Shreabhadh Airgid mar atá ar an 31 Nollaig, 2008

Income 2008 2007

€ €

An t-easnamh á réiteach leis an nglan-insreabhadh airgid ó ghníomhaíochtaí oibriúcháinBarrachas/(Easnamh) don Bhliain (12,930,464) (23,892,293)Ús a Tuilleadh ar Thaiscí (6,724,300) (5,389,235)(Méadú) /Laghdú ar Fhiacha Féichiúnaithe 2,408,538 (5,164,558)Méadú/(Laghdú) ar Shuimeanna atá dlite do Chreidiúnaithe 22,207,917 (7,165,862)Glan-Insreabhadh Airgid ó Ghníomhaíochtaí Oibriúcháin 4,961,691 (41,611,948)

Ráiteas faoi Shreabhadh Airgid

Glansreabhadh Airgid ó Ghníomhaíochtaí Oibriúcháin 4,961,691 (41,611,948)

Fáltas de bharr Infheistíochtaí agus Fónamh a dhéanamh ar Airgeadas

Ús a Tuilleadh ar Thaiscí 6,724,300 5,389,235Méadú/(Laghdú) ar Airgead 11,685,991 (36,222,713)

Glansreabhadh airgid á réiteach le gluaiseachtaí sna glanchistí

Athruithe ar Ghlanchistí de thoradh an tSreafa AirgidGlanchistí ag tús na Bliana 25,984,349 62,207,062Glanchistí ag deireadh na Bliana 37,670,340 25,984,349Méadú/(Laghdú) ar Airgead sa Bhliain 11,685,991 (36,222,713)


Sínithe __________________________ Dáta _______________________ G. TallonArd-Rúnaí


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Local Government FundCash Flow Statement as at 31 December, 2008

20082007

€€

Reconciliation of deficit to net cash inflow from operating activities

Surplus/(Deficit) for the Year(12,930,464) (23,892,293)

Deposit Interest Earned(6,724,300)(5,389,235)

(Increase)/Decrease in Debtors2,408,538(5,164,558)

Increase/(Decrease) in Creditors22,207,917(7,165,862)

Net Cash Inflow from Operating Activities4,961,691 (41,611,948)

Cash Flow Statement

Net Cash Flow from Operating Activities4,961,691(41,611,948)

Return on Investments and Servicing of Finance

Deposit Interest Earned6,724,3005,389,235

Increase/(Decrease) in Cash11,685,991(36,222,713)

Reconciliation of net cash flows to movement in net funds

Changes in Net Funds resulting from Cash Flow

Net Funds at beginning of the Year25,984,34962,207,062

Net Funds at the end of the Year37,670,34025,984,349

Increase/(Decrease) in Cash in the Year11,685,991(36,222,713)


Signed __________________________Date _______________________ G. TallonSecretary General


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Notes to the Accounts

1.Motor Tax Income

This figure represents Motor Tax income from Motor Tax Authorities having allowedfor refunds.

20082007€€

Gross Motor Tax Income1,056,916,573958,335,539Less Refunds1,598,9281,246,503

Net Motor Tax Income1,055,317,645957,089,036

2.Exchequer Funding

This figure represents the payment from moneys provided by the Oireachtas requiredby Section 4 of the Local Government Act 1998. The amount is determined annuallyby the Minister for the Environment, Heritage and Local Government, with theconsent of the Minister for Finance.

3.General-Purpose Payments

This figure represents allocations to Local Authorities in respect of the year ended 31December, 2008 and is calculated taking into account the needs andresources/equalisation model operated by the Department. Motor Tax Authorities’expenses are met from the Fund and are included under this heading.

4.Regional and Local Roads

This represents payments made to the Minister for Transport from the Fund to assistLocal Authorities in meeting costs associated with a programme of works on regionaland local roads (formerly known as the Non-National Roads Programme).Responsibility for administering the programme was transferred to the Minister forTransport with effect from 1 January, 2008 and the Minister is permitted to makepayments from the Fund to the Minister for Transport pursuant to the LocalGovernment Act 1998, as amended by the Local Government (Roads Functions) Act2007. In addition, an Exchequer contribution of €53,814,000 was paid in 2008 to LocalAuthorities from Vote 32 - Transport - in respect of the Programme (€87,525,000 in2007 from Vote 25 - Environment, Heritage and Local Government).



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Nótaí ar na Cuntais

1. Ioncam Mhótarchánach

Léiríonn an figiúr seo Ioncam Mótarchánach ó Údaráis Mótarchánach agus lamháltasdéanta d’aisíocaíochtaí.

2008 2007€ €

Ollioncam Mótarchánach 1,056,916,573 958,335,539Lúide Aisíocaíochtaí 1,598,928 1,246,503

Glanioncam Mótarchánach 1,055,317,645 957,089,036

2. Maoiniú Státchiste

Léiríonn an figiúr seo an íocaíocht ó airgid a thugann an t-Oireachtas faoi réir Ailt 4den Acht Rialtais Áitiúil 1998. Cinneann an tAire Comhshaoil, Oidhreachta agusRialtais Áitiúil an tsuim in aghaidh na bliana, le cead an Aire Airgeadais.

3. Íocaíochtaí Ilfheidhmeacha

Léiríonn an figiúr seo leithdháiltí chuig Údaráis Aitiúla maidir leis an mbliain darcríoch 31 Nollaig, 2008 agus déantar é a ríomh ag cur san áireamh an mhúnlariachtanas agus acmhainneí/cothromú a oibríonn an Roinn. Glantar costais nanÚdarás Mótarchánach ón gCiste agus áirítear iad faoin gceannteideal seo.

4. Bóithre Réigiúnacha agus Áitiúla

Léirítear leis an roinn seo íocaíochtaí a rinneadh leis an Aire Iompair ón gCiste chuncabhrú le hÚdaráis Áitiúla costais a sheasamh a bhain le clár oibreacha ar bhóithreréigiúnacha agus áitiúla (ar ar tugadh Clár na mBóithre Neamhnáisiunta roimhe).Aistríodh freagracht as an gclár a riaradh chuig an Aire Iompair le héifeacht ón 1Eanáir, 2008 agus ceadaítear don Aire íocaíochtaí a dhéanamh as an gCiste leis an AireIompair de bhua an Achta Rialtais Áitiúil 1998, arna leasú leis an Acht Rialtais Áitiúil(Feidhmeanna Bóithre) 2007. Lena chois sin, íocadh ranníocaíocht €53,814,000 ónStátchiste in 2008 le hÚdaráis Áitiúla ó Vóta 32 – Iompar – i leith an Chláir(€87,525,000 in 2007 ó Vóta 25 – Comhshaol, Oidhreacht agus Rialtas Áitiúil).



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Nótaí ar na Cuntais (ar lean)

5. Seirbhísí Uisce

Grúpscéimeanna UisceLéiríonn sé seo forchúiteamh ar chaiteachas déanta ag Údaráis Áitiúla chuig grúp-scéimeanna uisce don scéim fordheontais i leith na gcostas oibriúcháin as uisce asholáthar d’úsáid teaghlaigh. Cuimsíonn sé freisin cúnamh airgeadais a chuirtear arfáil i leith na gcostas tabhaithe ag na hÚdaráis Áitiúla i riarachán an Chláir UisceTuaithe déabhlóidithe.

Uisce agus Dramhuisce Údaráis AitiúilBaineann an caiteachas seo leis an deontas ar leith a íoctar le hÚdaráis Aitiúla chuncuidiú leo costais a ghlanadh ag éirí as oibriú agus cothabháil ionad cóireála nua(€10m) (€5m - 2007) agus costais a bhain le monatóireacht a dhéanamh ar sholáthairtíuisce óil agus ar eisilteach cóireála fuíolluisce (€13.4m). In 2007, caitheadh €9.957mar chostais níos ginearálta a tháinig chun cinn de bharr ionaid chóireála uisce agusfuíolluisce a bheith á rith.

6. Rannóg na Seirbhísí Ríomhaire do Cheadúnú Tiománaithe agus Feithiclí

Léiríonn sé seo an tsuim inmhuirir don Chiste maidir le caiteachas na Roinne Iompairar Cheadúnú Feithicle agus Tiománaí faoi réir Ailt 6(5) den Acht Rialtais Áitiúil 1998,arna leasú leis An Acht Rialtais Áitiúil (Feidhmeanna Bóithre) 2007.

7. Comhpháirtíocht Áitiúil

Léiríonn an caiteachas seo costais tabhaithe agus éilithe maidir le tionscnaimhComhpháirtíochta Áitiúla mar seo a leanas:

2008 2007€ €

Deontas Comhpháirtíochta Údaráis Áitiúil 4,100,000 3,000,000Clár MBA Corparáide Rialtais Áitiúil 404,277 369,366Clár Cinnireachta IPA 63,000 69,000

Iomlán 4,567,277 3,438,366



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Notes to the Accounts (continued)

5.Water Services

Group Water SchemesThis represents the recoupment of expenditure made by Local Authorities to groupwater schemes for the subsidy scheme towards the operational costs of providingwater for domestic use. It also includes financial assistance provided towards meetingthe costs incurred by the Local Authorities in the administration of the devolvedRural Water Programme.

Local Authority Water and WastewaterThis expenditure relates to the special grant paid to Local Authorities to assist themin meeting costs arising from the operation and maintenance of recently completedtreatment plants (€10m) (€5m in 2007) and costs associated with monitoring ofdrinking water supplies and wastewater treatment effluent (€13.4m). In 2007,€9.957m was spent on more generalised costs arising from the running of water andwastewater treatment plants.

6.Driver License and Vehicle Computer Services Division

This represents the amount chargeable to the Fund in respect of expenditure incurredby the Department of Transport on Vehicle and Driver Licensing in accordance withSection 6(5) of the Local Government Act 1998 as amended by the Local Government(Roads Functions) Act 2007.

7.Local Partnership

This expenditure represents costs incurred and claimed in respect of LocalPartnership initiatives as follows:

20082007€€

Local Authority Partnership Grant4,100,0003,000,000Local Government Corporate MBA Programme404,277369,366IPA Leadership Programme63,00069,000

Total4,567,2773,438,366



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8.Trim Sports and Recreation Centre

This expenditure represents costs incurred and claimed by Meath County Council inthe provision of a new sports and leisure centre at Trim, Co. Meath.

9.One Stop Shops

This expenditure represents costs incurred and claimed by Local Authorities in theprovision of One Stop Shops which provide integrated, customer-oriented publicservices and facilities from a number of public sector agencies.

10.Social Inclusion Measures

This expenditure represents costs incurred and claimed by Local Authorities inrespect of the provision of social inclusion units and for social inclusion measures inthe RAPID programme areas.

11.Public Private Partnership Fund

This expenditure represents costs incurred and claimed by Local Authorities inrespect of the financing of the start-up costs of Public Private Partnership projectspromoted by Local Authorities.

12.Driver Licensing Administration

With effect from 18 June, 2002, the function of administering driving licences wastransferred from the Minister for the Environment, Heritage and Local Governmentto the Minister for Transport. The Minister for Transport incurred expenditure of€380,967 (€792,129 in 2007) in administering driving licences in 2008.

13.Initiatives Fund

The Initiatives Fund provides support and encouragement to Local Authorities toundertake new initiatives to improve the efficiency and effectiveness in the manner inwhich they do their business and to develop new approaches to business planning.

14.HR Payroll & Superannuation Integration

This expenditure is in support of the HR Payroll and Superannuation Project initiativecurrently being implemented by 27 Local Authorities.


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8. Ionad Spórt agus Áineasa Bhaile Átha Troim

Léirítear leis an gcaiteachas seo na costais a tharraing Comhairle Contae na Mí uirthiféin agus a d'éiligh an Chomhairle sin le hionad nua spórt agus áineasa a sholáthar agBaile Átha Troim, Co. na Mí.

9. Siopaí Aon-Stad

Léiríonn an caiteachas seo costais tabhaithe agus éilithe ag Údaráis Áitiúla i solátharSiopaí Aon-Stad a chuireann seirbhísí agus áiseanna poiblí comhtháite ar fáil ó roinntgníomhaireachtaí de chuid na hearnála poiblí.

10. Beartais um Chuimsitheacht Shóisialta

Léiríonn an caiteachas seo costais tabhaithe agus éilithe ag Údaráis Áitiúla maidir lehaonaid cuimsitheachta sóisialta a sholáthar agus do bheartais um chuimsitheachtshóisialta i limistéir chlár RAPID.

11. Ciste Chomhpháirtíocht Phríobháideach Phoiblí

Léiríonn an caiteachas seo costais tabhaithe agus éilithe ag Údaráis Áitiúla maidir lemaoiniú na gcostas tosaigh de thograí Comhpháirtíochta Príobháideach Poiblí curthachun cinn ag Údaráis Aitiúla.

12. Riarachán Cheadúnú Tionánaithe

Le feidhm ón 18 Meitheamh 2002, aistríodh feidhm riartha cheadúnas tiomána ónAire Comhshaoil, Oidhreachta agus Rialtais Áitiúil chuig an Aire Iompair. Thabhaighan tAire Iompair caiteachas de €380,967 (€792,129 – 2007) agus ceadúnais tiomána áriaradh sa bhliain 2008.

13. Ciste Tionscadail

Tugann an Ciste Tionscadail tacaíocht agus spreagadh d’Údaráis Áitiúla tabhairt faoithionscadail nua chun feabhas a chur ar éifeachtúlacht sa chaoi ina ndéanann siad angnó agus chun cur chuige nua a fhorbairt maidir le pleanáil ghnó.

14. Párolla, Aoisliúntas & Acmhainní Daonna a Lánpháirtiú

Tacaíonn an caiteachas seo le tionscnamh an Tionscadail um Párolla, Aoisliúntas agusAcmhainní Daonna atá á chur i ngníomh ag 27 Údarás Áitiúil faoi láthair.


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15. Seirbhís Phíolótach Mhaoir Pobail

Léiríonn an caiteachas seo costais tabhaithe agus éilithe ag Údaráis Aitiúla maidir leSeirbhís Phíolótach Mhaoir Pobail a chuireann réimse d’fheidhmeanna pobail aguseile i gcúig limistéar Údaráis Áitiúil.

16. Iniúchadh ar Áiseanna Pobail, Ealaíon agus Spórt

Léirítear leis an gcaiteachas seo maoiniúchán arb é ab aidhm leis cabhrú le hÚdaráisÁitiúla fardal a thiomsú maidir leis na háiseanna atá ar fáil sna fóntais pobail, spórtagus ealaíon ina limistéir faoi mar a mhol an Tascfhórsa ar Shaoránacht Ghníomhach.

17. Fóram Stiúrtha Uile-Oileáin

Léiríonn an caiteachas seo maoiniú chun tacú leis an bhFóram Stiúrtha Uile-Oileáinina bhfuil ionadaithe ó Chumann na bPríomfheidhmeannach Údaráis Áitiúil(SOLACE) agus Cumann Bhainisteoirí Contae agus Cathrach (CCMA). Is é ról anFhóraim ná caidreamh a chothú idir Údaráis Áitiúla ar bhonn uile-oileáin.

18. EileTugtar cúnamh d’Údaráis Áitiúla chun costais thograí éagsúla a ghlanadh mar seo aleanas:

2008 2007€ €

An tSeirbhís Dóiteáin a Fheabhsú agus a Nuashonrú 1,895,737 161,990Córas Costasaithe Údaráis Áiitiúil 715,360 821,838Áiseanna Pobail, Pond Road, Trá Mhór, Co. Phort Láirge 250,000 -Naisc sonraí le hOifigí Mótarchánach a uasghrádú 90,000 -Ceiliúradh Chothrom 800 Bliain Bhunú Ros Mhic Thriúin, Co. Loch Garman 50,000 -Tuairisceáin Leictreonacha Seirbhísí Rialtais Áitiúil 19,923 -Muirear arna ghearradh ag an mBanc 25 -

Iomlán 3,021,045 983,828


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15.Pilot Community Wardens’ Service

This expenditure represents costs incurred and claimed by Local Authorities inrespect of the Pilot Community Wardens’ Service which provides a range ofcommunity and other functions in five Local Authority areas.

16.Audit of Community, Arts and Sports Facilities

This expenditure represents funding to assist Local Authorities in carrying out aninventory of the facilities available in the community, sports and arts amenities intheir areas as recommended by the Taskforce on Active Citizenship.

17.All-Island Steering Forum

This expenditure represents funding to support the Local Authority All-IslandSteering Forum which consists of representatives from the Society of Local AuthorityChief Executives (SOLACE) and the County and City Managers Association (CCMA).The role of the Forum is to encourage dialogue between Local Authorities on anisland-wide basis.

18.OtherAssistance is provided to Local Authorities in meeting the costs of miscellaneousprojects as follows:

20082007€€

Local Authority Costing System1,895,737161,990Improving and Modernising the Fire Service715,360821,838Community Facilities, Pond Road, Tramore, Co. Waterford250,000-Upgrading of data links to Motor Tax Offices90,000-New Ross 800th Anniversary Celebration, Co. Wexford50,000-Local Government Services E-Returns19,923-Bank Charge25-

Total3,021,045983,828


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19.Motor Tax due

This represents Motor Tax Authorities’ net liability to the Fund in respect of Motor Taxat 31 December, 2008. It consists of:

20082007€€

Motor Tax owed at the year-end 5,505,4455,841,543Motor Tax cash in transit in the banking system at the year-end2,155,2934,227,733

Total7,660,73810,069,276

20.Accruals

This represents accrued liabilities as follows:20082007

€€General-Purpose Grants19,984,253-Rural Water Schemes3,235,681-Upgrading of data links to Motor Tax offices90,000-Local Authority Costing System5,15922,153Department of Transport – Driver Licensing Administration-792,129Social Inclusion Measures-154,827Pilot Community Wardens’ Service-120,957Improving and Modernising the Fire Service-17,110

Total23,315,0931,107,176


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19. Mótarcháin dlite

Léiríonn sé seo dliteanas na nÚdarás Mótarchánach don Chiste maidir le Mótarcháinag an 31 Nollaig, 2008. Cuimsíonn sé:

2008 2007€ €

Mótarcháin dlite ag deireadh na bliana 5,505,445 5,841,543Mótarcháin faoi bhealach sa chóras baincéireachta ag deireadh na bliana 2,155,293 4,227,733

Iomlán 7,660,738 10,069,276

20. Fabhruithe

Léiríonn sé seo dliteanais fabhraithe mar seo a leanas:2008 2007

€ €Íocaíochtaí Ilfheidhmeacha 19,984,253 -Seirbhísí Uisce 3,235,681 -Naisc sonraí le hOifigí Mótarchánach a uasghrádú 90,000 -Córas Costasaithe Údaráis Áitiúil 5,159 22,153An Roinn Iompair – Riarachán Cheadúnú Tiomána - 792,129Beartais um Chuimsitheacht Shóisialta - 154,827Seirbhís Phíolótach Mhaoir Pobail - 120,957An tSeirbhís Dóiteáin a Fheabhsú agus a Nuashonrú - 17,110

Iomlán 23,315,093 1,107,176


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Ciste Rialtais ÁitiúilTuairisc an Ard-Reachtaire Cuntas agus Ciste le cur faoi

bhráid Thithe an OireachtaisTá iniúchadh déanta agam ar na ráitis airgeadais don Chiste Rialtais Áitiúil don bhliain dar críoch 31Nollaig 2008 faoi réir an Acht Rialtais Áitiúil 1998.

Tá na nithe seo a leanas san áireamh sna ráitis airgeadais, a ullmhaíodh faoi réir an Achta: naPolasaithe Cuntasaíochta, an Cuntas Ioncaim agus Caiteachais, an Clár Comhardaithe agus Ráiteasfaoi Shreabhadh Airgid agus na nótaí a ghabhann leo.

Freagrachtaí na Roinne Comhshaoil, Oidhreachta agus Rialtais Áitiúil agus an Ard-ReachtaireCuntas agus Ciste, faoi seach

Tá an Roinn freagrach as na ráitis airgeadais a ullmhú agus as rialtacht na n-idirbheart a chinntiú.

Tá sé de dhualgas ormsa na ráitis airgeadais a iniúchadh faoi réir na riachtanas reachtúla agusrialaitheacha cuí, agus Caighdeáin Idirnáisiúnta d’Iniúchadh (Ríocht Aontaithe agus Éire).

Tugaim tuairisc ar mo thuairim cé acu an gcuirtear na ráitis airgeadais i láthair i gceart faoi réir anAchta nó nach gcuirtear. Freisin tugaim tuairisc ar mo thuairim cé acu ar coinníodh leabhair cuntais igceart nó nár coinníodh. Freisin deirimse cé acu an bhfuil na ráitis airgeadais ag teacht leis na leabhaircuntais.

Tugaim tuairisc ar aon ócáid ábhartha nuair nár caitheadh airgead ar na cúiseanna a bhí beartaithe nónuair nach bhfuil na hidirbhearta ag cloí leis na húdaráis a rialaíonn iad.

Freisin tugaimse tuairisc más rud é nach bhfuil an t-eolas agus míniú atá riachtanach do m’iniúchadhfaighte agam.

Bunús le Tuairim Iniúchta

Agus mo chuid feidhme mar Ard-Reachtaire Cuntas agus Ciste á dhéanamh agam, rinne mém’iniúchadh ar na ráitis airgeadais faoi réir na gCaighdeán Idirnáisiúnta d’Iniúchadh (RíochtAontaithe agus Éire) a d’eisigh an Bord Cleachtas Iniúchta agus faoi réir na gcoinníollacha speisialtaa bhaineann le comhlachtaí stáit maidir lena mbainistiú agus oibriú. Mar chuid d’iniúchadh, bíonnscrúdú ann, ar bhonn trialach, ar an bhfianaise a bhaineann leis na suimeanna agus na nithe anochtaítear sna ráitis airgeadais. Cuirtear san áireamh freisin measúnú ar na príomh-mheastacháinagus cinní a dhéantar agus na ráitis airgeadais á n-ullmhú, agus measúnú an bhfuil na polasaithecuntasaíochta cuí do staid an Chiste, á gcur i bhfeidhm go seasta agus á nochtadh i gceart.

Rinne mé an t-iniúchadh a phleanáil agus a chur i bhfeidhm sa chaoi is go bhfaighinn an t-eolas agusna mínithe ar fad a bheadh riachtanach, dar liom, chun fianaise a dhóthain a thabhairt go bhfuil naráitis airgeadais slán ó bhréag, caimiléireacht nó aon mhírialtacht nó bhotún eile. Agus an tuairim seoá fháil agam rinne mé measúnú freisin ar fheabhas sholáthar an eolais sna ráitis airgeadais ar aniomlán.

Tuairim

I mo thuairimse léiríonn na ráitis airgeadais, faoi réir an Achta, comhardú an Chiste ar an 31 Nollaig2008 agus ar na hidirbhearta don bhliain a chríochnaigh ar an dáta sin.

I mo thuairimse choimeád an Roinn leabhair chearta cuntais. Tá na ráitis airgeadais ag teacht leis naleabhair cuntais.

John BuckleyArd-Reachtaire Cuntas agus Ciste

Nollaig 2009


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Local Government FundReport of the Comptroller and Auditor General for

presentation to Houses of the OireachtasI have audited the financial statements of the Local Government Fund forthe year ended 31 December2008 under the Local Government Act, 1998.

The financial statements, which have been prepared in accordance with the Act, comprise theAccounting Policies, the Income and Expenditure Account, Balance Sheet and Cash Flow Statement,and related notes.

Respective Responsibilities of the Department of Environment, Heritage and Local Governmentand the Comptroller and Auditor General

The Department is responsible for preparing the financial statements and for ensuring the regularityof transactions.

My responsibility is to audit the financial statements in accordance with relevant legal and regulatoryrequirements and International Standards on Auditing (UK and Ireland).

I report my opinion as to whether the financial statements are properly presented in accordance withthe Act. I also report whether in my opinion proper books of account have been kept. In addition, Istate whether the financial statements are in agreement with the books of account.

I report any material instance where moneys have not been applied for the purposes intended orwhere the transactions do not conform to the authorities governing them.

I also report if I have not obtained all the information and explanations necessary for the purposes ofmy audit.

Basis of Audit OpinionIn the exercise of my function as Comptroller and Auditor General, I conducted my audit of thefinancial statements in accordance with International Standards on Auditing (UK and Ireland) issuedby the Auditing Practices Board and by reference to the special considerations that attach to Statebodies in relation to their management and operation. An audit includes examination, on a test basis,of evidence relevant to the amounts and disclosures and regularity of the financial transactionsincluded in the financial statements. It also includes an assessment of the significant estimates andjudgments made in the preparation of the financial statements, and of whether the accounting policiesare appropriate to the Fund's circumstances, consistently applied and adequately disclosed.

I planned and performed my audit so as to obtain all the information and explanations that Iconsidered necessary in order to provide me with sufficient evidence to give reasonable assurance thatthe financial statements are free from material misstatement, whether caused by fraud or otherirregularity or error. In forming my opinion I also evaluated the overall adequacy of the presentationof information in the financial statements.

OpinionIn my opinion, the financial statements properly present, in accordance with the Act, the balance of theFund at 31 December 2008 and of the transactions for the year then ended.In my opinion, proper books of account have been kept by the Department. The financial statementsare in agreement with the books of account.

John BuckleyComptroller and Auditor General

December 2009


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