Local Government Act 2001

(b) the income estimated to accrue to it.

F135[(3) The draft local authority budget shall be prepared under the direction of the chief executive in the manner and in the format that may be prescribed by regulations made by the Minister showing the amounts necessary for the functional programmes of the authority.]

(4) The F136[chief executive] shall, as provided for in section 133(4)(a), consult the corporate policy group in the preparation of a draft local authority budget.

F137[(4A)(a) In the case of a county council or a city and county council, the chief executive shall consult the municipal district members for each municipal district in the council’s functional area in the preparation of a draft local authority budget and, for that purpose, a draft budgetary plan for the municipal district shall be prepared under the direction of the chief executive and submitted for consideration by the municipal district members for each municipal district in the manner and in the format that may be prescribed by regulations made by the Minister.

(b) In determining the resources to be made available to each municipal district in the draft budgetary plan, the chief executive shall have regard to—

(i) the needs of, and the resources available or likely to be available to, the local authority, and

(ii) resource needs of each municipal district including, where appropriate, the population of each municipal district.

(c) Following consideration of a draft budgetary plan underparagraph (a), the municipal district members shall by resolution adopt the draft budgetary plan with or without amendment.

(d) The making of amendments underparagraph (b)by the municipal district members is a reserved function.

(e) The chief executive shall take account of any budgetary plan adopted by the municipal district members in preparing the draft local authority budget (in accordance withsubsection (2)).]

(5) Any reference in any enactment to an estimate or estimate of expenses of a local authority shall be read as a reference to a local authority budget prepared under this section and adopted under section 103(7).

103. Local authority budget meeting.

103.—(1) In this section “local authority” includes a joint body.

(2) A draft local authority budget prepared in accordance with section 102 shall be considered by the local authority at a meeting (in this Act referred to as a “local authority budget meeting” or budget meeting)—

(a) at which the F138[chief executive] or an employee to whom subsection (3) relates is present,

F139[(b) which is held during the period directed by the Minister, and]

(c) of which not less than 7 days’ notice has been given to every member of the local authority.

(3) Where the F138[chief executive] is unable to be present at a local authority budget meeting or, where it would be inconsistent with the due performance of his or her functions in relation to the local authorities for which he or she is F138[chief executive], to be present at such a meeting, such other employee as may stand nominated for that purpose by the F138[chief executive] shall attend the meeting instead.

(4) Not less than 7 days before the day on which a local authority budget meeting is to be held, the F138[chief executive] shall—

(a) place a copy of the draft local authority budget in the principal offices of the local authority,

(b) send a copy of the draft local authority budget, together with a report outlining the provisions of that draft, to every member of the local authority, and

(c) give public notice of the fact that the draft local authority budget has been prepared and that a copy of it has been placed in the principal offices of the local authority and indicate the place, date and time of the local authority budget meeting.

(5) A copy of a draft local authority budget—

(a) shall be made available at the principal offices of the local authority,

(b) may be inspected by any member of the public during normal opening hours, and

(c) copies may be purchased at a price not exceeding the reasonable cost of reproduction.

(6) The members of a local authority may adjourn a local authority budget meeting from time to time but any such adjournment shall be to a day that is within the period of F138[14 days] beginning on the day on which the local authority budget meeting first begins.

(7) At a local authority budget meeting the local authority—

(a) may by resolution amend the draft local authority budget,

F139[(b) shall by resolution adopt the draft local authority budget with or without amendment, and—

(i) shall—

(I)F140[…]

(II) where appropriate, have regard to the base year adjustment determined in accordance withsection 29of the Local Government Reform Act 2014,

or

(ii) where it is a joint body, shall prepare and by resolution adopt, in accordance with the local authority budget as so adopted, the demand by the joint body whereby the money to meet the expenses of the joint body, in the forthcoming local financial year is to be obtained.]

(8) A copy of a local authority budget as adopted under subsection (7)—

(a) shall be made available at the principal offices of the local authority,

(b) may be inspected by any member of the public during normal opening hours, and

(c) may be purchased at a price not exceeding the reasonable cost of reproduction.

F139[(9) Notwithstanding the other provisions of this section andsection 102, a local authority budget may be adopted and the annual rate on valuation determined (including, where appropriate, having regard to the base year adjustment determined in accordance withsection 29of the Local Government Reform Act 2014) in the local financial year to which that budget or that rate applies, where this is in accordance with the period directed by the Minister for holding the local authority budget meeting.]

(10) Where a local authority budget has not been adopted in accordance with this Chapter by a local authority before the beginning of a particular local financial year, it is lawful for the local authority to use money or to incur liability in that local financial year for any particular purpose or functional programme in respect of which money was used or liability was incurred by the local authority in the immediately preceding local financial year.

(11)(a) The amount used or the liability incurred as a consequence of subsection (10) by the local authority shall not exceed one-third of the amount previously used, or of the cost of meeting the liability previously incurred by the local authority in the immediately preceding local financial year.

(b) The Minister may by order vary the fraction referred to in paragraph (a).

(12)(a) Any reference in any enactment to an estimates meeting of a local authority shall be read as a reference to a local authority budget meeting as provided for in this section.

(b) Any reference in any enactment to a rate in the pound or rates in the pound shall be read as a reference to an annual rate on valuation.

103A. F141[Schedule of municipal district works

103A.—(1) As soon as may be following the adoption of the local authority budget, a schedule of proposed works of maintenance and repair to be carried out during the financial year in each municipal district shall be prepared under the direction of the chief executive, having regard to the availability of resources, in the manner, format and within the timescale that may be prescribed by regulations made by the Minister.

(2) A schedule prepared for the purposes ofsubsection (1)shall be considered by the municipal district members concerned and be adopted by resolution, with or without amendment by it, within such time limit and in accordance with such conditions and requirements as may be prescribed by the regulations made by the Minister.

(3) In making an amendment undersubsection (2)the municipal district members shall have due regard to the local authority budget adopted in accordance withsection 103(9).

(4) If the schedule prepared for the purpose ofsubsection (1)is not adopted by the municipal district members in accordance withsubsection (2)and any regulations made under that subsection, then the local authority concerned shall consider that schedule and by resolution adopt it with or without amendment (having due regard to the local authority budget adopted in accordance withsection 103(9)) within such time limit as may be prescribed by the regulations made by the Minister.]

104. Limitation on additional expenditure.

104.—(1) In this section—

“additional expenditure” means the spending of money or the incurring of a liability not provided for in a local authority budget;

“local authority” includes a joint body.

(2) At any time after it has adopted a budget a local authority may, following a proposal under subsection (3) or otherwise, by resolution authorise the incurring of additional expenditure.

(3) Where, as respects any local financial year, the F142[chief executive] is of the opinion that the proper performance of the functions of the local authority concerned requires the incurring of additional expenditure, he or she shall submit to the local authority a proposal for authorisation to the incurring of such additional expenditure.

(4)(a) A local authority may by resolution adopt a scheme authorising the F142[chief executive] to incur additional expenditure without prior authorisation of the local authority under subsection (2); but no such expenditure shall cause the total expenditure provided for in the budget to be exceeded save in such circumstances and subject to such requirements as may be provided for in regulations under subsection (5).

(b) A local authority may, from time to time, by resolution amend a scheme under this subsection or make a new scheme.

(5) The Minister may make regulations for the purposes of subsection (4).

(6) Nothing in this section shall prevent a F142[chief executive] from incurring additional expenditure—

(a) where he or she is of the opinion that such additional expenditure is necessary to avert or minimise a threat to public health, public safety, property or the environment, or

(b) in respect of a particular service or function where additional funding which would substantially offset such additional expenditure is made available to the local authority by the Minister or any other public authority for that service or function.

(7) Where the F142[chief executive] has incurred additional expenditure under subsection (6), or to which a scheme under subsection (4) applies, he or she shall inform—

(a) without delay, the Cathaoirleach of the fact, and

(b) the members of the local authority of the fact at the next practicable meeting of the local authority following the incurring of additional expenditure,

giving details of the additional expenditure and its implications for the local authority budget.

105. Submission of financial statements and reports.

105.—(1) A local authority or a joint body, may by resolution require the preparation and submission to its members of statements of the financial position of the local authority or joint body, as the case may be.

(2) In the case of a F143[local authority], its corporate policy group may, where a resolution has not been passed under subsection (1), require the preparation and submission to it of statements of the financial position of the F143[local authority].

(3) A statement of financial position submitted as a consequence of either subsection (1) or (2) shall contain such detail and shall be prepared and submitted at such intervals as may be specified in—

(a) the resolution of the local authority or joint body, as appropriate, or

(b) the requirement of the corporate policy group.

106. Borrowing and lending of money.

106.—(1) (a) In this section—

“local authority” includes a joint body;

“appropriate Minister” means—

(i) if the relevant borrowing or lending is in respect of matters which relate to the responsibility or interest of only one Minister of the Government other than the Minister, that Minister of the Government,

(ii) if such matters relate to the responsibility or interest of 2 or more Ministers of the Government (none of whom is the Minister), such one of those Ministers of the Government as has the greater or greatest interest in the matters, and

(iii) in all other cases, the Minister.

(b) If in relation to paragraph (ii) of the definition of “appropriate Minister” there is any doubt as to which of 2 or more Ministers of the Government has the greater or greatest interest, the doubt shall be determined by the Minister and the decision of the Minister shall be final.

(2) Subject to subsections (3) and (8) and any regulations made under subsection (5), a local authority may borrow money in any manner which it considers suitable for the effective performance of its functions.

(3)(a) Borrowing by a local authority under this section shall only be with the sanction of the appropriate Minister.

(b) Paragraph (a) does not apply to borrowing which the appropriate Minister may exempt for the purposes of this subsection.

(4) Any application for the sanction of the appropriate Minister under subsection (3)(a) shall be in such format as may from time to time be specified by the appropriate Minister.

F144[(5) The Minister may, after consultation with the Minister for Finance and the Minister for Public Expenditure and Reform, make regulations in relation to borrowing by local authorities.]

(6)(a) A local authority may lend money to another local authority on such terms as to repayment and other matters as it considers proper.

(b) F145[…]

(7) A decision to borrow or lend under this section is a reserved function.

F144[(8) The appropriate Minister may, after consultation with the Minister for Finance and the Minister for Public Expenditure and Reform, sanction borrowing by a local authority in a currency other than the currency of the State.]

(9) Except in accordance with this section, a local authority shall not—

(a) borrow money, or

(b) lend money to another local authority.

107. Keeping of accounts.

107.—(1) Subject to subsection (2), every local authority or joint body shall each keep all proper and usual accounts of moneys received or spent by it, including an income and expenditure account and a balance sheet.

(2) Every local authority and joint body shall each establish and maintain financial systems, accounts, reporting and record keeping procedures, including the preparation of an annual financial statement, which are consistent with such accounting code of practice, or amendments to it, that the Minister may issue from time to time.

(3) Any accounting code of practice issued by the Minister which is current on the date of the commencement of this provision, shall be deemed to have issued in accordance with this section and be applicable to every local authority and, where appropriate, to every joint body.

108. Consideration of annual financial statement.

108.—(1) In this section, additional expenditure has the meaning given to it by section 104(1).

(2) Every local authority or joint body shall prepare an annual financial statement in accordance with the accounting code of practice issued by the Minister under section 107.

(3) As soon as practicable after the preparation of an annual financial statement, such statement, with a report on it by the F146[chief executive], shall be sent to each member of the local authority or joint body, as the case may be.

(4) Without prejudice to the generality of subsection (3), a report under that subsection shall include details of additional expenditure incurred in the period to which the annual financial statement relates and of authorisations given under section 104.

(5) The annual financial statement shall be considered at the next practicable meeting of the local authority or joint body concerned which is held not less than 7 days after the annual financial statement was sent under subsection (3).

(6) As soon as may be practicable after having been sent under subsection (3), the annual financial statement shall be transmitted to the Minister and the Director of Audit.

109. Community fund.

109.—(1) In this section “community initiative” means any project or programme which in the opinion of the local authority will benefit the local community and includes the provision or improvement of amenity, recreational, cultural or heritage facilities, the protection or enhancement of the environment and programmes to promote social inclusion and community development.

(2) A local authority may by resolution establish a fund (in this section referred to as a “community fund”) for the purposes of supporting community initiatives and may accept contributions to such fund by any voluntary, business or community group, other local authority or public authority or other person and may itself make contributions to such fund.

(3) A community fund shall be separate from the local fund.

(4) (a) The accounts of a community fund shall be accounted for separately and be part of the records and the accounts of the local authority or local authorities which established the fund.

(b) The accounts of a community fund shall contain separate records for contributions in respect of particular community initiatives as the local authority which established it may consider appropriate.

(5) A local authority may enter into an agreement with any person making contributions to the fund as regards the application of money towards a particular community initiative.

(6) A local authority may undertake itself or assist any other person in such fund-raising activities as it considers appropriate for the purposes of a community initiative.

(7) A community fund may be established jointly by resolution of 2 or more local authorities subject to such arrangements as may be agreed by the authorities concerned.

(8) The functions conferred on a local authority by this section or by section 110 shall—

(a) be subject to the exclusion of such matters, and

(b) be exercisable subject to such terms and conditions,

as the Minister may, with the consent of the Minister for Finance, prescribe by regulations.

110. Community initiative scheme.

110.—(1) In this section—

“community fund” has the meaning given in section 109(2);

“community initiative” has the meaning given in section 109(1);

“dwelling” includes a part of any premises let as a separate dwelling whether or not the person to whom it is let shares with any other person any accommodation, amenity or facility in connection with it or any other portion of the premises;

“occupier” means a person or persons who occupy the dwelling in question;

“scheme” means a scheme adopted by a local authority under this section and “draft scheme” shall be read accordingly.

(2) Where a local authority considers it appropriate it may, in accordance with this section, by resolution adopt a scheme for the making of an annual contribution by the occupier of each dwelling in the area to which the scheme applies towards particular community initiatives specified in the scheme.

(3) Annual contributions received in accordance with a scheme shall be paid into the community fund.

(4) A community initiative to which a scheme applies may be undertaken by a local community or other group, the local authority, any other person or jointly by any of them.

(5) A scheme shall—

(a) describe the particular initiative or initiatives to which annual contributions under the scheme are to be applied,

(b) provide for a separate record to be kept in the community fund as regards such annual contributions,

(c) specify the amount of the annual contribution to be paid by the occupier and different amounts may be specified for different categories of person as may be specified in the scheme,

(d) provide for the waiver or the remission in whole or in part of the annual contribution in the case of personal hardship, ability to pay or other specified circumstances,

(e) specify the period of years for which the scheme is to operate,

(f) specify the period within which an annual contribution is to be paid,

(g) specify the area to which the scheme applies, and

(h) provide for all such other matters as the local authority may consider necessary to ensure the satisfactory operation of the scheme.

(6) (a) Before adopting a scheme, a local authority shall publish a notice in at least one newspaper circulating in its administrative area indicating that a draft scheme has been prepared.

(b) The notice shall—

(i) describe the community initiative or initiatives and the area in respect of which the scheme would operate,

(ii) state the amount of the proposed annual contribution,

(iii) indicate that a copy of the draft scheme may be inspected at the principal offices of the local authority or at such other locations as may be specified and may be obtained free of charge at such offices or locations, and

(iv) indicate that any person may make submissions or observations in writing to the local authority in relation to the draft scheme on or before a date specified in the notice, and the date shall not be less than one month after the notice is first so published.

(7) (a) A local authority may by resolution decide to hold a plebiscite regarding a draft scheme in that part of its area in respect of which it is proposed to make a scheme.

(b) The Minister may make regulations governing the conduct of plebiscites and matters relating to plebiscites.

(8) A local authority may by resolution, for which at least one-half of the total number of members of the authority vote in favour, adopt a scheme with or without amendment at any time after—

(a) the date specified for the purposes of subsection (6)(b)(iv),

(b) the consideration of any submissions or observations made to it under subsection (6)(b)(iv), and

(c) the consideration of the outcome of any plebiscite held under subsection (7).

(9) (a) Where a scheme has been adopted, the local authority shall in each year in which the scheme operates send to the occupier a notification to pay the annual contribution.

(b) The occupier shall pay to the local authority the annual contribution specified in the notification within the period specified.

(10) Where an annual contribution to be made by the occupier in accordance with a notification to pay has not been paid within the period specified for payment in the notification the local authority may recover such annual contribution from the occupier as a simple contract debt in any court of competent jurisdiction.

(11) A scheme may be made jointly by 2 or more local authorities in respect of an area specified in the scheme which includes part or all of the administrative area of each of the local authorities concerned but a scheme shall not be made in respect of any area which comprises F147[the entire administrative area of a local authority].

(12) A notification to pay shall indicate—

(a) the amount of the annual contribution,

(b) the period within which it is to be paid, and

(c) the community initiative or initiative to which it relates.

(13) A notification to pay may be addressed to any occupier of the dwelling by name, but where the name of the occupier cannot be ascertained by reasonable inquiry, the notification may be addressed to “the occupier” without naming the occupier.

(14) Only one contribution is payable in respect of any dwelling in respect of a particular year.

111. Regulations (Chapter 1).

111.—(1) The Minister may make regulations for any or all of the following matters—

(a) the form of accounts to be kept by local authorities or joint bodies, including the functional programmes to be shown in such accounts and the matters in respect of which separate amounts are to be shown,

(b) the format of a local authority budget or a draft local authority budget,

(c) F148[…]

(d) F148[…]

(e) F148[…]

(f) the serving of a demand by a joint body in respect of its expenses on the relevant F149[local authority] and the format and period of serving that demand,

(g) specifying the periods within which payments made to persons authorised to receive money on behalf of a local authority shall be paid to the authority,

(h) the financial and administrative procedures to apply in relation to gifts received by a local authority,

(i) such other matters as the Minister may consider appropriate in relation to financial management and procedures.

(2) Regulations under this section may make provision in respect of any matter by reference to an accounting code of practice issued under section 107.

112. Obligations in case of proposal involving illegal payment, deficiency or loss.

112.—(1) Where a proposal is made at a meeting of a local authority or a joint body to do or effect any act, matter or thing—

(a) which constitutes a reserved function or is mentioned in a resolution under section 140, and

(b) in consequence of which an illegal payment is to be made out of the funds of the local authority or joint body, or a deficiency or loss is likely to result in or to such funds,

the F150[chief executive] (or, in his or her absence, such other employee as may be nominated by the F150[chief executive]) shall object and state the grounds of his or her objection, and, if a decision is taken on the proposal, the names of the members present and voting for and against the decision and abstaining from voting on the decision shall be recorded in the minutes of the meeting.

F151[(1A) In stating his or her opinion and preparing the report or special report, as the case may be, in accordance with section 120, the local government auditor shall take account of any objection and decision recorded in accordance withsubsection (1).]

(2) F152[…]

113. Savers.

113.—(1) Nothing in this Act (including the repeal of any enactment) affects the making, levying, collection or recovery of rates or the liability of a person to pay rates.

(2) Notwithstanding the repeal of the City and County Management (Amendment) Act, 1955, by this Act, section 10A of that Act (as inserted by section 44 of the Local Government Act, 1994) shall continue to apply and have effect and for that purpose—

(a) the reference in subsection (1) of that section to “section 10(4) of this Act” and in subsection (3) of that section to “subsection (4) of section 10” shall both be read as references to section 103(7) of this Act, and

(b) the references in subsections (7) and (8) to “Part IV of the Local Government Act, 1941” shall each be read as a reference to part 21 of this Act.

Chapter 2

114. Interpretation (Chapter 2).

114.—(1) In this Chapter—

“audit committee” has the meaning given in section 122;

“audited financial statement” has the meaning given in section 120(1);

“audit opinion” has the meaning given in section 120(1);

“auditor’s report” has the meaning given in section 120(1);

“auditor’s special report” has the meaning given in section 120(2);

“local authority or other body” means a local authority, a joint body and any other body standing prescribed by regulations made by the Minister under section 115;

“local government auditor” shall be read in accordance with section 116(1).

(2) Any reference to the Minister in this Chapter shall, in a case where the reference applies to a body prescribed by regulations under section 115 for which another Minister of the Government is responsible, be read as a reference to that Minister.

115. Application (Chapter 2).

115.—(1) This Chapter applies to every local authority and every joint body and their accounts shall be audited by a local government auditor in accordance with the provisions of this Act.

(2) (a) The Minister may by regulations prescribe a body to be a body to which this Chapter also applies.

(b) The Minister shall not make regulations under this subsection in respect of a body for which another Minister of the Government is directly or indirectly responsible unless that Minister consents to those regulations being made.

116. Local Government Audit Service.

116.—(1) There is established on the commencement of this section a service to be known as the Local Government Audit Service and the Minister may appoint to such service such and so many suitably qualified persons, to be known as local government auditors, to carry out or assist in the carrying out of audits of the accounts of local authorities and other bodies.

(2) Local government auditors shall be independent in the exercise of their professional functions.

(3) The Minister may appoint a person (in this Act referred to as the “Director of Audit”) to the Local Government Audit Service to carry out the functions set out in subsection (4).

(4) The functions of the Director of Audit are—

(a) to organise, direct and allocate resources within the Local Government Audit Service,

(b) to assign audits of particular local authorities or other bodies to particular local government auditors,

(c) to provide such advice and assistance as the Minister may from time to time require for the purposes of section 117(1),

(d) to arrange for auditors to certify claims or returns in accordance with section 126,

(e) to direct the Local Government (Value for Money) Unit established by section 14 of the Local Government (Financial Provisions) Act, 1997, and to ensure that the work of the unit is incorporated into local government audit practice,

(f) to report from time to time to the Minister on matters set out in paragraphs (a) to (e) and generally on the performance of the Local Government Audit Service,

(g) to bring proceedings under section 119(4), and

(h) to carry out such other functions as the Minister may from time to time direct.

(5) By virtue of this subsection the Local Government (Value for Money) Unit referred to in subsection (4)(e) forms part of the Local Government Audit Service.

(6) (a) A person who is a local government auditor immediately prior to the commencement of this section shall by virtue of this subsection on such commencement stand assigned to the Local Government Audit Service.

(b) Nothing in this subsection shall be read as prejudicing the position of a person referred to in paragraph (a) as a civil servant for the purposes of the Civil Service Regulation Act, 1956.

117. Code of audit practice.

117.—(1) After consideration of the relevant professional auditing standards and following consultation with the Director of Audit, the Minister may issue and amend from time to time a code of audit practice in relation to the conduct of an audit and to such related matters as the Minister may consider appropriate.

(2) Notwithstanding the generality of subsection (1), the code may include provisions as regards the consideration of—

(a) the general financial standing of the audited body,

(b) the adequacy of the audited body’s financial systems,

(c) the adequacy of the audited body’s arrangements for preventing and detecting fraud and corruption,

(d) the adequacy of arrangements by a local authority or other body to secure economy and efficiency in the use of resources and of the systems employed by the local authority or other body concerned for the purposes of enabling it to evaluate the effectiveness of its operations.

(3) (a) In carrying out the audit of a local authority or other body, a local government auditor shall comply with the code of audit practice provided for in subsection (1).

(b) Nothing in this Chapter shall prejudice section 15 of the Local Government (Financial Provisions) Act, 1997.

118. Audit procedure.

118.—(1) The Minister may make regulations setting out the procedures to be followed by a local authority or other body and by a local government auditor in relation to the audit of accounts of the local authority or other body.

(2) Without prejudice to the generality of subsection (1), the regulations may provide for any or all of the following—

(a) giving notice of the time and place for holding the audit;

(b) adjournment of the audit;

(c) public right of inspection of accounts;

(d) amendment or correction of errors in the annual financial statement;

(e) giving any member of the public a right to make an objection to the local government auditor concerning the accounts and the making of decisions on any such objections by the local government auditor;

(f) completion of the audit by the local government auditor;

(g) public notice of audited accounts;

(h) fees or a scale of fees for audit services.

(3) In the course of the audit of accounts of the local authority or other body, the local government auditor shall carry out such audit tests as he or she considers appropriate in order to be satisfied as to—

(a) whether the annual financial statement is prepared in accordance with section 107 or with the accounting requirements otherwise applicable to the body concerned,

(b) whether the annual financial statement presents fairly the financial position of the authority or other body and of its income and expenditure for the period in question,

(c) whether the transactions of the audited body conform with the statutory or other authorisation under which they purport to have been carried out.

119. Right of auditor to inspect documents, obtain information, etc.

119.—(1) For the purposes of this Chapter a local government auditor shall in the course of audit—

(a) be given such office accommodation or other facilities as he or she may reasonably require,

(b) be given access to and allowed to inspect all books, deeds, contracts, accounts, vouchers, receipts, maps, plans, documents, or other data, information, materials or things, as he or she may reasonably require,

(c) be entitled at all reasonable times to enter and inspect any land or premises or structure (other than a dwelling) which is owned, used, controlled or managed by a local authority or other body.

(2) It is the duty of a local authority (its members and employees) or other body to afford every facility and co-operation to a local government auditor including the giving of information which he or she may reasonably request.

(3) Any person who obstructs or impedes or refuses to comply with a request of a local government auditor acting in the exercise of any of the functions conferred on him or her by this section is guilty of an offence and is liable on summary conviction to a fine not exceeding £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both.

(4) Summary proceedings for an offence under this section may be brought by the Director of Audit.

120. Audit opinion and report.

120.—(1) On completion of the audit of accounts of a local authority or other body, the local government auditor—

(a) shall enter his or her opinion (in this Chapter referred to as an “audit opinion”) in a form consistent with the code of audit practice referred to in section 117 on the relevant annual financial statement (in this Chapter referred to as the “audited financial statement”),

(b) shall send copies of the audited financial statement without delay to the local authority or other body concerned, to the Director of Audit and to the Minister, and

(c) may prepare a report (in this Chapter referred to as an “auditor’s report”) on any matter or matters which come to his or her notice during the course of the audit and such report shall accompany the audited financial statement.

(2) (a) Where the local government auditor considers it appropriate in the public interest to do so, he or she may prepare a report (in this Chapter referred to as an “auditor’s special report”) on any matter or matters which come to his or her notice during the course of the audit before the completion of such audit.

(b) The auditor’s special report shall be sent without delay to the local authority or other body concerned, to the Director of Audit and to the Minister.

(3) An audit opinion, auditor’s report or auditor’s special report shall be addressed to the local authority or other body concerned.

(4) Before the finalisation of an auditor’s report or an auditor’s special report, the local government auditor shall consult with the F153[chief executive] or chief officer of the audited body concerned, as the case may be, in respect of the matters the subject of such report and shall consider and record the comments of the F153[chief executive] or chief officer, as the case may be, which are of material significance to such matters.

121. Consideration of annual financial statement and auditor’s report.

F154[121.—(1) Following receipt by the local authority or joint body (in this section referred to as a "relevant authority") of the audited financial statement, auditor’s report or auditor’s special report, the chief executive of the relevant authority shall provide that statement or report to the audit committee for consideration at the next practicable meeting of the committee.

(2) The local government auditor who conducted the audit, or who has been appointed in accordance withsection 124, shall attend a meeting of the audit committee to present his or her report and clarify such issues as may be necessary in relation to the content of the auditor’s report or special report.

(3) The audit committee shall report to the relevant authority on its consideration of the audited financial statement, auditor’s report or auditor’s special report at the next practicable meeting of the relevant authority following the audit committee’s consideration.

(4) At any time within 3 months of the audited financial statement, auditor’s report or auditor’s special report having been submitted to the relevant authority in accordance with section 120, the local government auditor who carried out the audit may notify the local authority or joint body that he or she wishes to discuss it with that authority.

(5) Following notification undersubsection (4), a local government auditor is entitled to attend the next meeting of the relevant authority following the notification to discuss the audited financial statement, auditor’s report or auditor’s special report, as the case may be, or to attend such other meeting of the relevant authority as the local government auditor may specify.

(6) Subject to any guidelines the Minister may issue from time to time, the matters to be discussed by an audit committee or the relevant authority at a meeting during any period when the local government auditor concerned attends shall be limited to matters directly related to the audited financial statement, the auditor’s report or the auditor’s special report, as the case may be.

(7) A local government auditor is entitled to qualified privilege in relation to any statements made by him or her at any meeting that he or she attends under this section in his or her capacity as such an auditor.]

122. Audit committee.

F155[122.—(1) A local authority shall establish a committee, to be known as an audit committee, within 3 months of—

(a) the polling day for the election of the incoming members of the local authority or,

(b) where the poll is for any reason countermanded, interrupted or adjourned, the day on which the poll is completed or the fresh poll is held, and from that establishment any audit committee previously established shall cease to exist.

(2) The functions of an audit committee are—

(a) to review financial and budgetary reporting practices and procedures within the local authority that has established it,

(b) to foster the development of best practice in the performance by the local authority of its internal audit function,

(c) to review any audited financial statement, auditor’s report or auditor’s special report in relation to the local authority and assess any actions taken within that authority by its chief executive in response to such a statement or report and to report to that authority on its findings,

(d) to assess and promote efficiency and value for money with respect to the local authority’s performance of its functions, and

(e) to review systems that are operated by the local authority for the management of risks.

(3) The Minister may prescribe by regulations for all or any of the following matters regarding an audit committee:

(a) its membership;

(b) the holding by it of meetings, including the frequency of those meetings and the conduct of them;

(c) the preparation of reports by it and the furnishing of them to other persons;

(d) the performance by it of its functions, whether generally or in particular cases, and the procedures to be followed in relation to that performance;

(e) the provision for privilege to attach to statements made to it or made by members of the committee in their capacity as such members;

(f) such other matters that are incidental to, or consequential on, any of the matters set out inparagraphs (a)to(e).]

123. Extraordinary audit.

123.—(1) The Minister may direct that an extraordinary audit of accounts of a local authority or other body, or of an aspect of those accounts, be carried out by a local government auditor if it appears to the Minister appropriate to do so, by reason of information contained in an auditor’s report or a special auditor’s report or for any other reason.

(2) Sections 117 to 119 apply to the conduct of an extraordinary audit, with any necessary modifications or adaptations.

(3) Sections 120 to 122 apply to a report resulting from an extraordinary audit.

124. Re-assignment of audit.

124.—(1) Where the local government auditor who conducted or is conducting an audit dies, retires, resigns or is otherwise not available, the Director of Audit may assign another local government auditor to be the local government auditor for the audit.

(2) At any attendance by a local government auditor assigned under subsection (1) at any meeting of a local authority or joint body he or she shall be deemed to have conducted the audit.

125. Audit fees.

125.—(1) The Minister may from time to time prescribe by regulations a fee or scale of fees in respect of the audits of accounts which are required to be audited in accordance with this Act.

(2) A local authority or other body shall pay to the Minister such amount as determined in accordance with such regulations made under this section.

126. Certification of claims, returns, etc.

126.—If required by the Minister, the Director of Audit shall make arrangements for local government auditors to certify claims or returns, or any class of claims or returns, in respect of grants, subsidies or other money due to a local authority or other body by a department of State, public authority or other local authority.

PART 12A National Oversight and Audit Commission

126A. Interpretation (Part 12A)

126A.—In this Part—

"appropriate Minister" means any Minister of the Government (other than the Minister)—

(a) on whom functions stand conferred, or

(b) who has general responsibility,

in respect of or in connection with the matter in question;

"Commission" means the National Oversight and Audit Commission established under this Part;

"local authority" includes a joint body and a joint committee;

"local government body" means—

(a) a local authority,

(b) a regional assembly,

(c) any trust or other body (whether corporate or unincorporated) over which one or more local authorities or regional assemblies, or both, exercise actual or effective control whether directly or indirectly through nominees (however described) or otherwise,

and includes any trust or other body, or a class of trust or other body, to which a determination undersection 126L(3)relates;

"report", in relation to a report of the Commission other than its annual report, means a report or information undersection 126C(1)(i)or a report undersection 126D.]

126B. F157[Establishment of Commission

126B.—(1) The Minister shall by order establish a body to be known as the National Oversight and Audit Commission (in this Part referred to as the "Commission") to perform the functions assigned to it by this Part.

(2) The Commission and its members are independent in the performance of their functions.]

126C. F158[Functions of Commission

126C.—(1) The functions of the Commission are as follows:

(a) to scrutinise the performance of any local government body against or in comparison with any indicative matter (in this Part referred to as "relevant indicators") that—

(i) the Commission considers it appropriate to refer to (which shall include indicative matters relating to customer service), or

(ii) the Minister may prescribe by regulations for the purpose of this paragraph;

(b) to scrutinise the financial performance, including in relation to value for money, of any local government body, in respect of the financial resources available to it;

(c) to support the development and enhancement of best practice in the performance by local government bodies of their respective functions;

(d) to monitor and evaluate adherence to any agreement in the nature of a service level agreement entered into by one or more local government bodies, whether or not all parties to such an agreement are local government bodies;

(e) to oversee how national policy in relation to local government is implemented by local government bodies;

(f) to monitor and evaluate the implementation of public service reform (including enhanced efficiencies) by local government bodies either generally or in respect of any local government body or class of such bodies;

(g) to monitor the adequacy of the corporate plan prepared—

(i) by a regional assembly pursuant to section 43 (as amended by the Local Government Reform Act 2014) of theLocal Government Act 1991, and

(ii) by a council pursuant tosection 134,

and to evaluate implementation of such plans either generally or in respect of any local government body or class of such bodies;

(h) to take such steps as are appropriate under its other functions for the purposes of any request undersection 126Dand to furnish reports or other information in relation to that request to the Minister or the appropriate Minister, as the case may be;

(i) in addition to reports or other information furnished undersection 126Dand to its annual reports undersection 126K, to prepare on its own initiative such other reports or information on matters relating to its functions as the Commission considers appropriate.

(2) The Commission has power to do anything that appears to it to be requisite, advantageous or incidental to, or to facilitate, the performance of its functions, including the making of arrangements by agreement with any person or body to assist the Commission in the proper discharge of any of its functions.

(3)(a) The Minister may, with the consent of the Minister for Public Expenditure and Reform, by order confer on the Commission such additional functions connected with the functions for the time being of the Commission as the Minister determines, subject to such conditions (if any) as may be specified in the order.

(b) An order underparagraph (a)may contain such incidental, supplementary and additional provisions as may, in the opinion of the Minister, be necessary to give full effect to the order.]

126D. F159[Reports to Minister or appropriate Minister

126D.—(1) The Minister or an appropriate Minister may in writing request the Commission to prepare a report on any matter to which the functions of the Commission relate in respect of any aspect of local government specified by the Minister or the appropriate Minister, as the case may be, in respect of which he or she performs functions or has general responsibilities.

(2) A request undersubsection (1)shall relate to one or more local government bodies specified in the request or to a class of such bodies so specified.

(3) Where a request has been made undersubsection (1)the Commission shall, to the extent that its functions permit, comply with the request and have regard to such considerations or matters in preparing its report as are specified in the request.

(4)(a) Where the Commission considers it appropriate in the circumstances, the Commission may, following consultation with the regional assembly or regional assemblies concerned, require it or them to prepare and submit for the Commission’s consideration a draft of any such report.

(b) A draft report prepared and submitted to the Commission underparagraph (a)may be amended by it as it sees fit and any such report, whether amended or not, that has been adopted by the Commission and is subsequently submitted by the Commission to the Minister or the appropriate Minister, as the case may be, shall for the purposes ofsubsection (1)be deemed to be a report prepared by the Commission.

(c) Without prejudice to the Commission’s duty to prepare a report when requested undersubsection (1), a draft report prepared and submitted to the Commission underparagraph (a)—

(i) may be submitted by the Commission to the Minister or the appropriate Minister, as the case may be, without being adopted by the Commission underparagraph (b), and

(ii) any such report so submitted by the Commission shall be accompanied by a note stating that it has not been adopted and giving the reasons why it has not been adopted.

(5) A report of the Commission to the Minister or the appropriate Minister under this section shall—

(a) be in writing,

(b) where appropriate, include the responses by the local government body to which the report relates to queries from the Commission,

(c) include the recommendations of the Commission in relation to the matters which are the subject of the report, and

(d) include recommendations in relation to such ancillary or related matters (including financial matters) as the Commission may consider appropriate or as the Minister or the appropriate Minister may specify in a request undersubsection (1).

(6)(a) The Minister or the appropriate Minister shall furnish a copy of a report provided to him or her by the Commission under this section to—

(i) each local government body that is the subject matter of the report,

(ii) in the case of a local government body other than a local authority or a regional assembly, to each local authority or regional assembly that exercises actual or effective control within the meaning of "local government body" insection 126A,

(iii) the Joint Committee of the Houses of the Oireachtas to which has been assigned the role of examining matters relating to local government, and

(iv) any other Joint Committee of the Houses of the Oireachtas which has general responsibility in respect of or connected with the matters to which the report relates.

(b) Where a report has been furnished underparagraph (a), the Minister or the appropriate Minister shall advise the Commission accordingly and the Commission shall, as soon as practicable thereafter, cause the report to be published.

(7) Within 28 days of receipt of a report pursuant tosubsection (6)in respect of a local authority for which he or she is chief executive, or in respect of any local government body over which the local authority exercises actual or effective control, the chief executive shall present to the council an implementation plan setting out the steps to be taken in relation to that report.

(8) The adoption of an implementation plan referred to insubsection (7), other than any part of such plan that exercises or would seek to exercise functions in relation to the employees of the local authority or employees of any local government body over which the local authority exercises actual or effective control, shall be a reserved function.

(9) A local authority or regional assembly which is the subject of a report, or is an authority or assembly that exercises actual or effective control over a local government body which is the subject of a report, published under this section shall, in its annual report, include reference to the steps taken in relation to that report during the period to which the annual report relates.]

126E. F160[Requests for information, etc., made to local government body, etc.

126E.—(1) It is the duty of every local government body—

(a) to have due regard to a request made to it by the Commission for any information, document or thing, which in the opinion of the Commission is relevant to assist the Commission in the performance of its functions, and

(b) subject tosubsections (2)and(3), to comply with all such requests so made.

(2) Where proceedings are instituted by the Commission—

(a) against a local government body for breach of duty under this section, and

(b) for the purposes of seeking compliance with the request concerned or a specified part of that request,

it shall be a valid defence for the local government body to show that the request made by the Commission, or so much of the request in respect of which the proceedings relate, was materially disproportionate to what was required to achieve the intended result of the request or that part of the request to which the proceedings relate.

(3) Nothing in this section shall be read as requiring the disclosure of confidential information, the disclosure of which would be in breach of non-disclosure obligations provided for by law or the disclosure of commercially sensitive information.]

126F. F161[Requests for information, etc., made to certain public authorities

126F.—A public authority to whichsection 126Edoes not apply shall have due regard to a request made to it by the Commission for any information, document or thing, which in the opinion of the Commission is relevant to assist the Commission in the performance of its functions, and to use its best endeavours to facilitate such a request.]

126G. F162[Submissions to Commission

126G.—(1) The Commission may give public notice of its intention to prepare a report (in this section referred to as a "proposed report") to whichsection 126C(1)(i)or126Drelates.

(2) The public notice referred to insubsection (1), which shall be published in a newspaper circulating in the area to which the subject matter of the proposed report relates, shall indicate that—

(a) any person may make a submission to the Commission in relation to the subject matter of the proposed report in a manner and within the period as is specified in that notice, and

(b) submissions received by the Commission within the period specified in that notice may be made available for public inspection.

(3) The Commission shall consider any submissions made to it in accordance with the public notice or made by a local government body under this section or otherwise.

(4) Submissions received by the Commission under this section may be made available by them for public inspection—

(a) at such time and place and under such conditions as may be specified by the Commission and for that purpose may be made available by the Commission on its internet website, and

(b) where not published by the Commission on its internet website, the Commission shall permit a copy of such submissions or of extracts from them to be taken on payment of a fee which shall not exceed the reasonable cost of copying the submissions.]

126H. F163[Members of Commission

126H.—(1) Subject tosubsection (4)andsection 126I(7), the Commission consists of not more than 9 but not less than 6 members, one of whom shall be the chairperson of the Commission.

(2) The chairperson of the Commission shall be appointed by the Minister.

(3) Each member of the Commission shall hold office for a period which the Minister shall determine, not exceeding 5 years from the date of appointment to the office and shall include—

(a) one or more persons having knowledge or experience of local government affairs,

(b) one or more persons having knowledge or experience in finance, audit, evaluation or project assessment,

(c) one or more persons having knowledge or experience in business, commerce, administration, corporate governance or community development,

(d) one or more persons having knowledge or experience in the statutory or voluntary bodies dealing with consumer issues, and

(e) one or more than one person who is an officer of the Minister.

(4) The members of the Commission may include—

(a) one but no more than one person who is an employee of a local authority, and

(b) one but no more than one person who is a member of a local authority,

but shall not include a person who is a member of a regional assembly.

(5) Any member of the Commission who, subsequent to appointment to the Commission, becomes an employee of a local authority, member of a local authority or member of a regional assembly shall, for the purposes ofsubsection (4)andsection 126I(5) (d), in writing inform the Minister and the chairperson of the Commission accordingly.

(6) A member of the Commission shall not take part in the preparation or a decision to adopt or not adopt a report undersection 126C(1)(i)orsection 126Din respect of a local authority or regional assembly if he or she is, or was at the material time, an employee or elected member of that authority or assembly, as the case may be.

(7) The Minister, to the extent practicable, shall endeavour to ensure that there is an equitable balance between men and women in the membership of the Commission.]

126I. F164[Eligibility and tenure of office of members, etc.

126I.—(1) A person appointed to be a member of the Commission holds office as such member for such period, terms and conditions as may be specified by the Minister at the time of his or her appointment.

(2) The chairperson and any other member of the Commission may be paid, out of moneys at the disposal of the Minister, such remuneration (if any) and allowances for expenses incurred by the member as the Minister, with the consent of the Minister for Public Expenditure and Reform, may determine.

(3)(a) A person is disqualified from becoming a member of the Commission if he or she is—

(i) a member of either House of the Oireachtas, or

(ii) a member of the European Parliament.

(b) A person ceases to be a member of the Commission if he or she—

(i) is nominated as a member of SeanadÉireann,

(ii) is elected as a member of either House of the Oireachtas or as a member of the European Parliament,

(iii) is regarded under Part XIII of the Second Schedule to theEuropean Parliament Elections Act 1997, as having been elected to the European Parliament to fill a vacancy,

(iv) becomes a member of a regional assembly, or

(v) fails to attend at 6 consecutive meetings of the Commission where—

(I) in the case of a member other than the chairperson, the chairperson is of the opinion that the absence is not due to an acceptable reason such as illness or force majeure,

(II) in the case of the chairperson, a majority of the Commission is of the opinion that the absence is not due to an acceptable reason such as illness or force majeure.

(4) A member of the Commission, including the chairperson, may at any time resign from office by letter addressed to the Minister and the resignation takes effect from the date of receipt of the letter by the Minister.

(5) The Minister may remove from office any member of the Commission (including the chairperson) if, in the opinion of the Minister—

(a) that person has become incapable through ill-health of effectively performing the duties of the office,

(b) the member has committed stated misbehaviour,

(c) the member has a conflict of interest of such significance that, in the opinion of the Minister, the member should cease to hold office, or

(d) the removal of the member appears to the Minister to be necessary or desirable—

(i) for the effective performance by the Commission of its functions, or

(ii) to comply with the requirements ofsection 126H(4).

(6) A person may not be the chairperson of the Commission or, except in the case of an appointment to whichsection 126H(3)(e)relates, a member of the Commission for more than 2 consecutive terms of office but is otherwise eligible for re-appointment to be a member of the Commission.

(7)(a) Notwithstandingsection 126H(1), the Minister, as required, may by order under this subsection increase the number of members of the Commission to not more than 12 members where, in the opinion of the Minister, it is necessary taking account of the volume of business coming before the Commission and the need to ensure the effective and efficient discharge by the Commission of its functions, but any such increase is for such temporary period as shall be specified in the order and shall not exceed 2 years from the date of the commencement of the order.

(b) Upon expiry of an order underparagraph (a), the Minister may make a further order in accordance with the provisions of that paragraph.

(8) A person shall be disqualified from holding and shall cease to hold office as a member of the Commission if he or she—

(a) is an undischarged bankrupt,

(b) is convicted on indictment of an offence, or is convicted outside the State of an offence consisting of acts or omissions which would constitute an offence triable on indictment if done or made in the State,

(c) is convicted of an offence involving fraud or dishonesty, or

(d) has a declaration undersection 150of theCompanies Act 1990made against him or her or is subject or is deemed to be subject to a disqualification order by virtue of Part VII of that Act.]

126J. F165[Meetings and procedures of Commission

126J.—(1) The Commission shall hold such and so many meetings as may be necessary for the performance of its functions.

(2) The chairperson of a meeting of the Commission shall be—

(a) the chairperson of the Commission if present, or

(b) if and so long as the chairperson of the Commission is not present or if the office of chairperson is vacant, the members of the Commission who are present shall choose one of their number to be chairperson of the meeting.

(3) At a meeting of the Commission—

(a) subject toparagraph (c), each member of the Commission present has one vote,

(b) every question at a meeting of the Commission shall be determined by consensus, but where in the opinion of the chairperson or other person presiding consensus is not possible, the question shall be determined by a majority of the votes of the members present and voting on the question, and

(c) in the case of an equal division of votes in circumstances to whichparagraph (b)relates, the chairperson of the meeting has a second or casting vote.

(4) Subject to such standing orders as the Commission may make undersubsection (5)regarding a quorum, the Commission may act notwithstanding one or more vacancies in its membership.

(5) The Commission shall regulate, by standing orders or otherwise, the procedure and business of the Commission, including the keeping of a record of its meetings and of decisions taken.

(6)(a) The Commission has an absolute discretion to hold an oral hearing in relation to any matter in respect of which functions are conferred on it by this Part and the hearing may be conducted by—

(i) one or more members of the Commission,

(ii) one or more members of the Commission, together with one or more other persons appointed by the Commission for that purpose, or

(iii) one or more other persons appointed by the Commission for that purpose.

(b) The persons (including any members of the Commission) conducting an oral hearing underparagraph (a)shall make a report in writing on the hearing to the Commission and shall include in the report such recommendations as are considered appropriate with respect to the subject of the report.

(c) The Commission shall consider a report made to it underparagraph (b)before deciding on the recommendations that it will make in its report.

(7) Where the number of members of the Commission has been increased by order undersection 126I(7)(a), any function of the Commission may be exercised by a division of the Commission comprising of at least 4 of its members and meetings and decisions of any such division are, for all purposes, meetings and decisions of the Commission.]

126K. F166[Governance of Commission

126K.—(1) Not later than the 30th day of April in each year, the Commission shall prepare and submit to the Minister a report (in this section referred to as the "annual report of the Commission") in relation to the performance of its functions during the preceding year and shall, as soon as may be, furnish a copy of that report to such other persons as it may consider appropriate.

(2) An annual report of the Commission shall include the following in respect of the year to which it relates:

(a) particulars of the policies, programmes, services and other activities undertaken by the Commission;

(b) such particulars as may be required by a provision of any other enactment;

(c) such other particulars (including financial statements) as the Commission may determine to be appropriate to include in the report or as may be directed by the Minister;

(d) the total number of meetings of the Commission held during that year and, in respect of each member of the Commission—

(i) number of meetings of the Commission attended by the member during that year, and

(ii) the number of such meetings so held while a member of the Commission.]

126L. F167[Regulations and determinations (Part 12A)

126L.—(1) The Minister may by regulations prescribe any matter of procedure as regards the appointment and operation of the Commission or the carrying out of its functions.

(2) Without prejudice to the generality ofsubsection (1), regulations under this section may provide for any of the following:

(a) the conduct of any oral hearing held by the Commission under section 126J(6), the procedures at such a hearing, the representation of a local authority or regional assembly at such a hearing or the attendance of persons at such a hearing;

(b) for the purposes ofsection 126C(1)(f), identifying or clarifying matters relating to public sector reform by local government bodies;

(c) prescribing relevant indicators for the purposes ofsection 126C(1)(a).

(3)(a) Where—

(i) any doubt, dispute or question arises or, in the opinion of the Minister, is likely to arise as to whether a trust or other body or a class of such trust or other body is or is not a trust or other body or a class thereof to whichparagraph (c)of the definition of "local government body" applies, and

(ii) the Minister is of the opinion that such trust, other body or class is one to which the saidparagraph (c)applies,

then the Minister shall determine the matter accordingly and shall communicate his or her determination in writing to the Commission and to the local authorities and regional assemblies concerned.

(b) The Minister shall not make a determination underparagraph (a)in respect of a trust or other body, or of a class of trusts or other bodies, for which another Minister of the Government is directly or indirectly responsible unless that other Minister consents to that determination being made and every communication for the purposes of that paragraph shall disclose any such consent.]

PART 13 Local Authorities and the Local Community

Chapter 1]

127. Consultation with the local community.

F169[127.—(1) A local authority may take such steps as it considers appropriate to consult with and promote effective participation by the local community in local government.

(2) Without prejudice to the generality ofsubsection (1)a local authority may—

(a) undertake such action undersection 64as the authority may consider appropriate,

(b) establish strategic policy committees in accordance withPart 7,

(c) consult with local sectoral, community or other groups,

(d) arrange for the representation on relevant committees of the authority of persons having knowledge or experience of relevance to the work of the particular committee,

(e) consult with a recognised association undersection 128,

(f) make arrangements for attendance and raising of issues by interested persons at meetings of the authority or of any of its committees in accordance with such rules as may be determined by resolution of the authority,

(g) arrange for the holding of information meetings and the dissemination of information to the public in relation to any matter connected with its functions.

(3) Without prejudice to the generality ofsubsection (1)each local authority shall, in accordance with regulations made undersubsection (6)and general guidelines issued undersubsection (7), adopt a document to be known as a Framework for Public Participation in Local Government (in this section referred to as the "Framework") for the purposes of promoting, developing and implementing a coherent and integrated approach to participation in decision-making processes of the local authority by the local community.

(4) For the purposes ofsubsection (3), the Framework shall seek to provide for participation by the local community within municipal districts and shall include the following:

(a) participatory mechanisms to promote, support and facilitate the local community’s input into decision making by the local authority, without prejudice to any consultation procedures provided for in any enactment;

(b) clear and transparent mechanisms for the selection of members of the local community to participate in such participatory mechanisms including selection processes that seek to balance gender, geography, social inclusion, sectoral, age and other interests and factors;

(c) mechanisms to monitor, measure and evaluate participation by members of the local community with local government and to provide information to the local community arising from such monitoring, measurement and evaluation;

(d) mechanisms to provide for accountability of such participants to the local community;

(e) mechanisms for the provision of information by the local authority to the local community.

(5) In developing the Framework, a local authority may take such steps as it considers appropriate to consult with the local community, including local sectoral, community or other groups.

(6)(a) The Minister may make regulations relating to the adoption and establishment of a Framework by each local authority and its implementation, review and revision by the local authority concerned.

(b) Regulations under this subsection may be made in respect of local authorities generally or in respect of any particular class or classes of local authorities as determined by those regulations.

(7)(a) The Minister may issue general policy guidelines to local authorities for the purposes of any provision of this section (including any regulations made undersubsection (6)) and each local authority shall comply with any such guidelines that relate to it.

(b) Without prejudice to the generality ofparagraph (a), guidelines under this section may provide for any of the following:

(i) assistance to the local community with the preparation of strategies within municipal districts for the well-being of all;

(ii) provision of opportunities for networking, communication and the sharing of information with the local community;

(iii) mechanisms to support inclusion of socially excluded groups;

(iv) developing capacity and supports for public engagement and participation;

(v) participatory mechanisms;

(vi) consultation procedures and processes;

(vii) mechanisms for the provision of information;

(viii) accountability mechanisms.

(8)(a) Where in relation to any function of a local authority under this or under any other enactment the relevant enactment requires the publication of a notice in a newspaper or on the local authority’s website and the invitation of submissions or observations in connection with the performance of that function, the local authority may take such additional steps as it may consider appropriate to publicise, facilitate or promote the consultation process including the use of other forms of communications, including local radio stations, and the use of electronic forms of communication.

(b) A local authority may, in respect of reports, plans or any other material in relation to the performance of its functions, arrange for the making available or display of such materials at suitable locations (which locations may include the internet) additional to those required by this or any other enactment.

(9) An elected council may, by resolution, require that specified action be taken in accordance with this section for the purpose of consultation with the local community.

(10) Nothing in this section shall be read as limiting or departing from the role of a local authority as an elected body.

(11) The procedures and actions provided for under this section to promote and facilitate public engagement under the Framework may supplement but shall not be read as limiting or restricting—

(a) any consultation procedures, or

(b) any procedures requiring consultation,

that are otherwise provided for under any enactment and any actions taken under the Framework, or any failure to take any specified action under the Framework, shall not affect any such consultation procedures or procedures.

(12) The adoption of the Framework to promote and facilitate participation by the local community under this section is a reserved function.]

128. Recognised associations.

128.—(1) A local authority may declare that any body, whether corporate or unincorporate, be a recognised association for the purposes of this section where the local authority is of the opinion that the body is concerned with promoting the interests of the local community, or any part of or group within the local community, or of all or a part of the administrative area of that local authority.

(2) A local authority may—

(a) consult a recognised association on any relevant matter,

(b) provide assistance in money or in kind to such association,

(c) make arrangements with a recognised association under section 13(6) of the Roads Act, 1993, or Chapter 4 of Part 9

(d) enter into an agreement in writing with a recognised association for the carrying out by the association on behalf of the local authority of certain functions of the authority which in its opinion may be satisfactorily carried out by the recognised association, subject to such terms, conditions, restrictions and other requirements as the authority considers necessary and specifies in the agreement.

(3) Subsection (2)(d) does not apply in respect of a reserved function, the function to make arrangements under section 13(6) of the Roads Act, 1993, or Chapter 4 of Part 9 or any other function as the Minister may prescribe by regulations.

(4) Any works or other thing carried out or done by a recognised association in good faith as a result of an agreement made under subsection (2)(d) and in accordance with every requirement of such agreement shall be regarded as if the works or other thing was duly authorised, carried out or done by the local authority.

(5) For the purposes of subsections (1) and (2), a local authority may have regard as to whether in its opinion—

(a) a body is properly constituted and representative,

(b) adequate financial and accounting arrangements are in place, and

(c) the body is in a position to comply with such requirements as the local authority may in all the circumstances of the case consider necessary and reasonable for such purposes.

(6) A declaration under subsection (1) is a reserved function.

(7) The Minister may by regulations prescribe such matters relating to recognised associations as he or she considers appropriate for the purpose of giving effect to this section including the procedures to be followed for the termination of an agreement under subsection (2)(d).

Chapter 2

128A. Interpretation (Chapter 2)

128A.—In this Chapter—

"chief officer", in relation to a Committee, means the person designated as such by the chief executive of the local authority concerned underF170[section 128D(1)(b)];

"Committee" means a Local Community Development Committee;

"community elements of the Plan" means those parts of a local economic and community plan relating to the local and community development of the functional area of the Committee pursuant tosection 66B;

"economic elements of the Plan" means those parts of a local economic and community plan relating to the promotion of economic development of the administrative area of the local authority pursuant tosection 66B;

"functional area of a Committee", in relation to a Committee, means the area to which the Committee relates, being the same area as the administrative area of the local authority concerned or such part of that area as may be determined by a resolution of the local authority undersection 49A;

"local and community development programme" means any action, intervention, programme, scheme or any other support, financial or otherwise, which is concerned with promoting the interests of local communities and includes matters to whichsection 66(3)relates;

"Local Community Development Committee" means the committee established pursuant tosection 49A;

"Plan" means the local economic and community plan to which section 66B relates;

"publicly funded body" means a body whose funds, directly or indirectly and in whole or in part, come out of moneys provided by the Oireachtas for the purpose of performing its functions;

"representatives of local community interests", in relation to the functional area of a Committee, means persons who are representative of community interests that are concerned with promoting the development of aspects of those interests within that area and such representatives may include representatives of non-governmental organisations, development agencies, community-based groups, recognised associations for the purposes ofsection 128, youth organisations, cultural bodies, sporting bodies and social movements and networks.]

128B. F172[Functions of Local Community Development Committees

128B.—(1) The functions of a Committee are—

(a) to prepare and adopt the community elements of every 6 year local economic and community plan concerned in accordance withsection 66Cand any regulations made, or general policy guidelines issued, by the Minister for the purposes of that section,

(b) to implement, or to arrange for the implementation of, the community elements of the Plan (as the case may be) as made by the local authority in accordance withsection 66C(4),

(c) to undertake a review of the community elements of the Plan at least once within the period of 6 calendar years after the Plan was adopted or last amended for the purposes of this paragraph and, if the Committee considers it necessary after any such review—

(i) to amend the community elements of the Plan, or

(ii) to prepare and adopt new community elements of the Plan to be made by the local authority undersection 66C,

and any such amendment or adoption shall be in accordance with any regulations made, or general policy guidelines issued, by the Minister for that purpose,

(d) to monitor and review on an ongoing basis the implementation of the community elements of the Plan, including performance against any benchmarks or indicators of performance set out in the community elements of the Plan or other relevant indicators and, if the Committee considers appropriate, to revise the actions and strategies set to achieve the objectives of those elements of the Plan,

(e) in furtherance ofparagraph (b), to co-ordinate, manage and oversee the implementation of local and community development programmes that have been either—

(i) approved by resolution from time to time for that purpose by the local authority concerned in respect of all or part of its administrative area, or

(ii) agreed for that purpose between the Committee and a public authority,

and to ensure that any plans and strategies related to those programmes are implemented in accordance with the community elements of the Plan,

(f) to seek to ensure effectiveness, consistency, co-ordination and avoidance of duplication between the local and community development programmes to which paragraph (e) applies and the functions of the local authority in relation to promoting the interests of local communities or in other related functions undersection 66(as provided for bysubsection (2)) or otherwise,

(g) in addition to those programmes to whichparagraphs (e)and(f)apply, to pursue the co-ordination generally of all local and community development programmes within the functional area of the Committee, so as to optimise resources for the benefit of local communities in that area and improve the efficiency with which publicly-funded local and community development resources are used,

(h) to consider and adopt a statement in respect of the economic elements of a draft of the Plan prepared by the local authority in accordance withsection 66C, and

(i) not later than 31 March in each year, to prepare, adopt and submit to the local authority a report in relation to the performance of its functions during the year immediately preceding the year in which the report is submitted.

(2) The functions of a local authority under section 66, shall be deemed to be delegated to a Committee, in so far as those functions are necessary for the performance by the Committee of its functions otherwise provided for by this section.

(3)(a) The Committee may enter into an agreement in writing with a public authority, local development or community development body, or other person for the carrying out of those functions by such an authority, body or person, as the case may be, which the Committee considers appropriate to be carried out by such an authority, body or person, subject to such terms, conditions, restrictions and other requirements as the Committee considers necessary and specifies in the agreement.

(b) In this subsection a "local development or community development body" includes a not-for-profit organisation that provides programmes, offers services or engages in other activities that promote and support the interests of a local community or any part of a community or group within a local community.

(4)(a) The Minister may, with the consent of the Minister for Public Expenditure and Reform, by order confer on a Committee or Committees such additional functions connected with the functions for the time being of a Committee, class of Committees or Committees generally (as the case may be) as the Minister determines, subject to such conditions (if any) as may be specified in the order.

(b) The Minister may make such provision as he or she considers necessary or expedient in respect of matters ancillary to or arising out of any of the functions referred to inparagraph (a).

(c) The Minister shall not make an order under this subsection in respect of functions for which another Minister of the Government is directly or indirectly responsible unless that Minister consents to that order being made.

(5) The Committee, in performing its functions, shall have regard to—

(a) the resources, wherever originating from, that are available or likely to become available to it for the purpose of such performance and the need to secure the most beneficial, effective and efficient use of such resources,

(b) the need for co-operation with, and the co-ordination of its activities with those of local authorities, public authorities and publicly funded bodies, the performance of some of whose functions affect or may affect the Committee, so as to ensure efficiency and economy in the performance by the Committee of its functions,

(c) the need for consultation with public authorities and publicly funded bodies in appropriate cases,

(d) the need for consistency with the policies and objectives of the Government or any Minister of the Government or other public authority in so far as they may affect or relate to the Committee’s functions,

(e) the need to integrate sustainable development considerations into policy development and implementation, and

(f) the need to promote social inclusion.

(6) The Committee has all such powers as are necessary for, or incidental to, the performance of its functions under this section.

(7) Subject tosubsections (2)and(8), this section andsection 49Aare without prejudice to and do not restrict the functions of a local authority in relation to promoting the interests of local communities or other related functions undersection 66or otherwise.

(8)Section 140shall not apply to the performance of any functions of the Committee and any resolution purporting to be passed under that section in relation to those functions which contravenes this subsection is void.]

128C. F173[Membership of Local Community Development Committees

128C.—(1) Subject to and in accordance with any regulations made, or general policy guidelines issued, by the Minister for the purposes of this section, the membership of a Committee shall comprise partly of persons who are and partly of persons who are not members of the local authority concerned.

(2) For the purposes ofsubsection (1), the Committee shall include—

(a) members of the local authority,

(b) the chief executive of the local authority or such other person employed by, or seconded to, the local authority (either by name or by reference to the person for the time being holding or exercising the functions of a particular post in that authority) standing nominated for the time being by the chief executive,

(c) representatives of public authorities having responsibility for the provision of services to or within, the area of the Committee,

(d) representatives of local community interests,

(e) individuals acting in a private capacity who are or have been members or otherwise associated with any body (however described) of a type referred to in the definition of "local community representatives" insection 128A,

(f) representatives of publicly funded or supported local development bodies concerned with promoting the interests of local communities, and

(g) such other persons or bodies (if any) as may be provided for by such regulations made, or general policy guidelines issued, by the Minister undersection 128E.

(3)(a) The chief officer of the Committee shall, in consultation with the Corporate Policy Group, seek and select nominees to the Committee, from time to time, in accordance withsubsection (2)and any regulations made, or general policy guidelines issued, by the Minister for that purpose, and shall submit a list of recommended nominees to the members of the local authority for their consideration.

(b) The nominees shall be appointed to the Committee, without omission or addition, by resolution of the local authority.

(c) If the recommended nominees have not been appointed in accordance withparagraph (b)either because—

(i) the local authority did not pass the resolution concerned on any of the 2 days upon which it has met after submission of the list of recommended nominees underparagraph (a), or

(ii) 60 days have elapsed since submission underparagraph (a)of the list of nominees,

then the recommended nominees shall be deemed to have been appointed on the day following the last day to whichsubparagraph (i)or(ii)relates, whichever first occurs.

(4) The members of a Committee shall elect one of their number to be the chairperson.]

128D. F174[Staffing of Local Community Development Committee

128D.—(1) The chief executive of a local authority shall assign an employee or employees of the local authority (either by name or by reference to the employee for the time being holding or exercising the functions of a particular post in that authority)—

(a) to assist the Committee in performing its functions, and