STATUTORY INSTRUMENTS

S.I. No. 508 of 2002

LOCAL GOVERNMENT

(FINANCIAL PROCEDURES AND AUDIT) REGULATIONS 2002

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Local Government (Financial Procedures and Audit) Regulations 2002.

(Arrangement of Articles)

PART I-GENERAL INTERPRETATION

1.   Citation.

2.   Commencement.

3.   Revocations.

4.   Interpretation.

5.   References to the accounting code of practice.

6.   Prescribed forms.

PART II-FINANCIAL MANAGEMENT

7.   The format of a draft local authority budget.

8.   Period for the holding of budget meetings by local authorities (county councils).

9.   Period for the holding of budget meetings by local authorities (city/borough/town councils).

10. Period for the holding of budget meetings by local authorities (joint bodies/town councils which are not rating authorities).

11. Provision to allow the Minister to amend or extend the periods for the holding of local authority budget meetings.

12. The form and manner of a statement of estimated costs for the provision of town services by a county council and the periods for the transmission of such statements to the town/borough councils concerned.

13. The format of the demand on the relevant county council by town councils which are not rating authorities for the payment of monies to meet their expenses.

14. The format and service of the demand of a joint body of its estimate of expenses on a relevant local authority.

15. The period for the payment of monies by an employee of a local authority to the local authority.

16. Internal Audit.

17. Receipts.

18. Acceptance of gifts.

19. Form of Accounts.

PART III-AUDIT

20. Interpretation.

21. Notice of yearly audit.

22. Inspection of annual financial statement, etc. before audit.

23. Duties of employees in relation to audit.

24. Corrections in accounts.

25. Objections at audit.

26. Notification of surcharge or charge.

27. Completion of yearly audit.

28. Completion of extraordinary audit.

29. Publication of audited financial statement and auditor's report.

30. Audit Committees.

31. Appeals from the auditor.

32. Prescribed periods for appeals in relation to a surcharge or charge.

33. Bodies subject to audit by local government auditor.

PART IV-COLLECTION OF RATES BY RATING AUTHORITIES

34. Preparation of the rate book.

35. Notice of deposit of the rate book.

36. Making of the rate.

37. Notice of the rate having been made.

38. Collection of local authority revenue.

39. Rates bill.

40. Schedule of uncollected rates.

41. Reference to rateable valuation multiplier.

42. Addressing of rates bills.

43. Departures from the provisions of these Regulations.

SCHEDULE

PRESCRIBED FORMS

FORM 1-County Charge Form-The format and manner of a statement of estimated costs for the provision of town services by a county council.

FORM 2-The format of a demand by a town council which is not a rating authority on a county council.

FORM 3-The format of the demand of a joint body of its estimate of expenses on a local authority.

FORM 4-Notice by auditor of commencement of audit.

FORM 5-Notice by local authority publishing commencement of audit.

FORM 6-Appeal against surcharge, charge or allowance.

S.I. No. 508 of 2002

LOCAL GOVERNMENT

(FINANCIAL PROCEDURES AND AUDIT) REGULATIONS 2002

The Minister for the Environment and Local Government in exercise of the powers conferred on him by sections 4 and 6 of No. 24 of 1946 ) and sections 3, 4, 100, 101, 102, 103, 111 and 118 of the Local Government Act 2001 ( No. 37 of 2001 ) hereby orders as follows, this is to say: -

PART I

GENERAL INTERPRETATION

Citation.

1.   These Regulations may be cited as the Local Government (Financial Procedures and Audit) Regulations 2002.

Commencement.

2.   These Regulations shall come into operation on the 14^th day of November, 2002.

Revocations.

3.   The Public Bodies Orders 1946-1998 are hereby revoked.

Interpretation.

4.   -(1) In these Regulations-

“accounting code of practice” means an accounting code of practice issued in accordance with section 107 of the Local Government Act 2001 ;

“administrative area” means an area which continues to stand established under section 10 of the Local Government Act 2001 for the purposes of local government which is-

(a) a county in the case of a county council,

(b) a city in the case of a city council,

(c) a town in the case of a town council;

“annual financial statement” has the meaning assigned to it by section 4 of the accounting code of practice;

“annual meeting” means an annual meeting of a local authority as provided for in paragraph 3 of schedule 10 of the Local Government Act 2001 ;

“annual rate on valuation” has the meaning assigned to it by section 103(12)(b) of the Local Government Act 2001 ;

“city council” means a local authority to which section 11(3)(b) of the Local Government Act 2001 relates;

“county charge” has the meaning assigned to it by section 100(1) of the Local Government Act 2001 ;

“county council” means a local authority to which section 11(3)(a) of the Local Government Act 2001 relates;

“direction” means a direction in writing for the purposes of these Regulations;

“employee” means an employee for the purposes of Part 14, Chapter 4 of the Local Government Act 2001 ;

“joint body” means-

(a)  a joint library committee,

(b)  a joint drainage board,

(c)  a joint drainage committee,

(d)  a joint burial board,

(e)  a joint burial committee,

(f)   a joint committee to which section 52(5) of the Local Government Act applies, or

(g)  such other body as may be prescribed by regulations made by the minister under section 144(7) of the Local Government Act 2001 ;

“joint committee” means a joint committee established under Part 7 of the Local Government Act 2001 ;

“local authority” means-

(a) a county council,

(b) a city council,

(c) a town council;

“local authority budget” means a budget adopted under section 103(7) of the Local Government Act 2001 and “budget” in relation to a local authority shall be read accordingly;

“local authority budget meeting” has the meaning assigned to it by section 103 of the Local Government Act 2001 ;

“local financial year” has the meaning assigned to it by section 96 of the Local Government Act 2001 ;

“local government auditor” has the meaning assigned to it by section 116(1) of the Local Government Act 2001 ;

“manager” means a manager for the purposes of section 144 of the Local Government Act, 2001 ;

“minister” means the Minister for Environment and Local Government;

“occupier” means, in relation to property (whether corporeal or incorporeal), every person in the immediate use or enjoyment of the property;

“owner” means, in relation to vacant property, the person for the time being entitled to occupy the property;

“public notice”, in the context of a local authority, means a notice published in at least one newspaper circulating in the local authority's administrative area;

“rating authority” means-

(a)  a county council,

(b)  a city council, or

(c)  a town council referred to in Part 1 of Schedule 6 of the Local Government Act 2001 ;

“relevant property” shall be construed in accordance with Schedule 3 of the Valuation Act 2001 ;

“statement of estimated costs” has the meaning assigned to it under section 100(2) of the Local Government Act 2001 ;

“town council” shall be construed in accordance with section (11)(4)(b) of the Local Government Act 2001 ;

“valuation” means a valuation within the meaning of the Valuation Act 2001 of a property entered on a valuation list within the meaning of the said Act

“valuation list” means the valuation list referred to in section 21 of the Valuation Act 2001 .

“value of relevant property” which may be shortened to V.R.P. has the meaning assigned to it by the Valuation Act 2001 .

(2) In these Regulations-

(a)   a reference to an article is a reference to an article of these Regulations,

(b)   a reference to a sub-article or paragraph is a reference to a sub-article or paragraph of the provision in which the reference occurs unless it is indicated that a reference to some other provision is intended,

(c)   a reference to a form is a reference to a form set out in the schedule to these Regulations.

References to accounting code of practice.

5.   These Regulations and the accounting code of practice issued under section 107 of the Local Government Act 2001 shall be read together and construed as one.

Prescribed forms.

6.   The forms set forth in the schedule of prescribed forms to these Regulations shall be the prescribed forms for the respective purposes for which they are expressed to be applicable.

PART II

FINANCIAL MANAGEMENT

The format of a draft local authority budget and the prescribed periods for the holding of budget meetings.

7.   A draft local authority budget shall be prepared in the format specified in Appendix G of the accounting code of practice.

8.   The prescribed period for the holding of a budget meeting by a county council in respect of a local financial year shall be the 25th day of November of the previous year to 13th day of January of the said local financial year.

9.   The prescribed period for the holding of a budget meeting by a city/borough/town council in respect of a local financial year shall be the 25th day of November of the previous year to the 15th day of January of the said local financial year.

10.  The 15th day of November to the 16th day of December shall be the prescribed period for the holding of a budget meeting by a joint body and a town council which is not a rating authority in respect of the local financial year then next ensuing.

11.  The Minister may give a direction amending or extending the period or periods for the holding of a local authority budget meeting.

The form and manner of a statement of estimated costs for the provision of town services by a county council and the periods for the transmission of such statements to the town/borough councils concerned.

12. -(1) In this article-

-    “relevant county council” means a county council which is required to levy a county charge under section 100 of the Local Government Act 2001 .

-    “relevant town council” means a town council which is a rating authority within the administrative area of a relevant county council.

(2) As soon as practicable after it has adopted a budget under section 103 (7) of the Local Government Act 2001 , the relevant county council shall transmit to each relevant town council an invoice for a county charge (including a nil charge, if appropriate) accompanied by a statement of estimated costs.

(3) A statement of estimated costs for town services by a county council shall be in the format specified in Form 1.

(4) If an invoice under this article is not transmitted to a relevant town council before the adoption by such town council of a budget for a local financial year, the town council shall include in such budget such provisions which it estimates will be sufficient to meet the costs of the county charge.

The format of the demand on the relevant county council by town councils which are not rating authorities for the payment of monies to meet their expenses.

13. -(1) As soon as practicable after the adoption by a town council which is not a rating authority of its budget for a local financial year, it shall transmit to the county council in whose area the town council is situate (hereinafter in this article referred to as the relevant county council), a demand for payment of monies to meet the expenses of the said town council.

(2) A demand under sub-article (1) to meet the expenses of a town council which is not a rating authority shall be in the format of, and calculated in accordance with, Form 2.

(3) If a demand under this article is not transmitted to a relevant county council before the adoption by such county council of a budget for a local financial year, the county council shall include in such budget such provisions for the demand as the county council estimates will be sufficient.

(4) The amount demanded by a town council which is not a rating authority from a relevant county council in respect of a local financial year shall be paid in full by the county council to the said town council as soon as possible in the said local financial year.

The format and service of the demand of a joint body of its estimate of expenses on a relevant local authority.

14. -(1) As soon as practicable after the adoption by a joint body of the budget for a local financial year, a joint body shall cause to be transmitted to each local authority in whose area such body exercises its function (hereinafter in this article referred to as a relevant local authority) a demand in the format specified in Form 3 for payment of expenses, if any.

(2) The expenses of a joint body under this article shall be apportioned between each relevant local authority on such basis as may be agreed by such local authorities or failing agreement, in proportion to the value of relevant property of each local authority.

(3) Subject to sub-article 4, as soon as possible before the adoption by a joint body of its budget for a local financial year, each relevant local authority shall inform such joint body of the basis of the apportionment to be applied to its expenses and

(a) where the apportionment is to be proportionate to the total value of relevant property of each relevant local authority, the demand under sub-article (1) shall be in the format of Form 3(a)-Table 1.

(b) where the apportionment is to be applied on a basis other than that in paragraph (a), the demand under sub-article (1) shall be in the format of Form 3(b)-Table 1.

(4) The basis of an apportionment made under sub-articles 3(a) or 3(b) shall remain in force pending a subsequent apportionment made under sub-article 2.

(5) If a demand under this article is not transmitted to a relevant local authority before the adoption by such local authority of a budget for a local financial year, the local authority shall include in such budget such provision for the demand as the local authority estimates will be sufficient.

The period for payment of monies by an employee of a local authority to the local authority.

15. An employee of a local authority who is authorised to receive money on behalf of such local authority shall lodge the full amount of the monies received by him/her to the relevant bank account of such local authority as soon as possible after he/she has received such monies or on a date as may be specified by such local authority.

Internal audit.

16. A local authority or joint body shall maintain an adequate and effective system of internal audit of its accounting records and control systems.

Receipts.

17. A local authority shall issue a receipt for payments made to it when requested to do so.

Acceptance of Gifts.

18. A local authority shall apply the provisions of the accounting code of practice in respect of any gifts received by that authority under section 228 of the Local Government Act 2001 .

Form of Accounts.

19.  The form of the accounts to be kept by a local authority or joint body shall be in accordance with the accounting code of practice.

PART III

AUDIT

Interpretation.

20. In this part a reference to a local authority also means a reference to those bodies set out in Appendix A of the code of audit practice issued under section 117 of the Local Government Act 2001 .

Notice of yearly audit.

21. -(1) Notice of the time and place appointed for the holding of the yearly audit of the accounts of a local authority shall be given in Form 4 by the auditor to the manager.

(2) When the manager of a local authority receives under sub-article (1) notice of the time and place appointed for the holding of the audit he/she shall take the following steps-

(a)  he/she shall cause a notice in Form 5 to be exhibited in the principal offices of the local authority during the seven days next preceding the day appointed for such audit;

(b)  he/she shall cause a notice in Form 5 to be published at least seven days before the day appointed for the audit in a newspaper circulating in the administrative area of the local authority; and

(c)  he/she shall give due notice of such time and place to every member of the local authority and to its bankers.

Inspection of annual financial statement, etc. before audit.

22. -(1) The local authority shall seven clear days before the day appointed for the commencement of the yearly audit of its accounts, make available for inspection during office hours by any member of the public the annual financial statement, records and other documents relating to the accounts to be audited.

(2) A copy of any such statement, record or document may be purchased at a price not exceeding the reasonable cost of making the copy.

Duties of employees in relation to audit.

23. The employees of a local authority shall where reasonably possible attend when requested by the auditor at the time and place appointed for the audit of the accounts, and shall submit to the auditor all statements, records and documents related to their duties which the auditor may request.

Corrections in accounts.

24.  In the case of any error in any of the accounts of a local authority, whether occurring in the accounts for the period under audit or in a previous period, the auditor may-

(a)  make, or cause to be made, the necessary correction and may then deal with the accounts so corrected ; or

(b)  he/she may direct that the correction be made in the accounts of a subsequent year.

Objections at audit.

25. -(1) An objection to the auditor may be made by, or on behalf of, any person to the inclusion of any item in, or the omission of any item from, the accounts of a local authority undergoing audit, and such objection shall be made in writing setting out the relevant particulars and grounds on which it is being made within 10 days of the commencement of audit and the auditor shall consider such written objection.

(2) The auditor shall make a decision on an objection under this article in writing and shall transmit such decision to the local authority.

(3) A local authority notified under sub-article (2) shall, within 3 days of such notification, send a copy of the decision to the person or persons making the objection concerned.

(4) In arriving at his/her decision the auditor may consider the materiality of the item giving rise to the objection.

Notification of surcharge or charge.

26. A local authority shall within 3 days deliver, or send by post or otherwise, to each person against whom the auditor of the accounts of such local authority makes any surcharge or charge a copy of the certificate of disallowance and surcharge as referred to in section 12 of the Local Government (Ireland) Act 1871 or a copy of the certificate of charge as referred to in section 20 of the Local Government (Ireland) Act 1902.

Completion of yearly audit.

27. -(1) The yearly audit of the accounts of a local authority shall be deemed to be completed and closed when the auditor having audited the several accounts shall have appended his/her signature with the date thereof to the audit opinion contained in the relevant annual financial statement.

(2) At the close of the yearly audit of the accounts of a local authority, the local authority shall provide so many copies of the audited annual financial statement to the auditor as he/she may require.

Completion of extraordinary audit.

28. An extraordinary audit held in pursuance of section 123 of the Local Government Act 2001 shall be deemed to be completed and closed when the auditor has signed the relevant audit report.

Publication of audited financial statement and auditor's report.

29. -(1) When a local government auditor has, in accordance with section 120 of the Local Government Act 2001 , sent to a local authority a copy of the audited financial statement of the local authority for a financial year and a copy of the auditor's report or auditor's special report the local authority shall comply with the following procedures-

(a)  it shall furnish a copy of the said audited financial statement and report to every member of the local authority without charge, and

(b)  it shall furnish a copy of the said audited financial statement and report to any other person who applies for the same at a charge not exceeding the reasonable cost of making the copy.

(2) If the Minister shall so direct, the local authority shall cause the auditor's report or auditor's special report to be published in a newspaper circulating throughout the administrative area of the local authority.

(3) The provisions of this article shall apply with the necessary modifications when a local authority has received from the auditor a copy of the auditor's report on an extraordinary audit.

Audit Committees.

30. Where the attendance of the local government auditor is requested by an audit committee established under section 122 of the Local Government Act 2001 , the time and date of such audit committee meeting shall where reasonably possible be agreed with the auditor who shall be entitled to prior notification of the issues to be considered.

Appeals from the auditor.

31.  Where a person is aggrieved by an allowance, disallowance, surcharge, or charge made by an auditor of the accounts of a local authority, and desires to appeal against such decision by applying to the Minister under section 12 of the Local Government (Ireland) Act 1871, the person shall comply with the following procedure that is to say-

(a)  unless the auditor when making such decision has stated in writing the reasons for such decision at the foot of the account the person shall apply to the auditor, within the period of fourteen days mentioned in section 19 of the Local Government (Ireland) Act 1902, so to state his/her reasons;

(b)  the person shall send to the Minister with his/her appeal a copy of the auditor's said reasons for such decision and in the case of a disallowance, surcharge or charge a copy of the auditor's certificate;

(c)  the appeal shall be in Form 6 and shall be signed by every aggrieved person who is appealing against such decision.

Prescribed periods for appeals in relation to a surcharge or charge.

32. -(1) The prescribed period within which under section 70 of the Local Government Act 1941 an application is to be instituted either to the High Court or to the Minister under section 12 of the Local Government (Ireland) Act 1871, consequent upon a decision of the auditor on the audit of the accounts of a local authority for the purposes of Part VII of the Local Government Act 1941 shall be the six weeks commencing on the day when such auditor has given his/her reasons for the said decision.

(2) The prescribed period within which a person may apply to the Minister under sub-section (8) of section 68 of the Local Government Act 1946 to remit a surcharge or charge which has been confirmed by the High Court shall be the four weeks commencing on the date of such confirmation.

Bodies subject to audit by local government auditor.

33. The bodies set out in Appendix A of the code of audit practice, issued in accordance with section 117 of the Local Government Act 2001 , shall be prescribed bodies for the purposes of section 115 (2) of the Local Government Act 2001 .

PART IV

COLLECTION OF RATES BY RATING AUTHORITIES

Preparation of the rate book.

34. -(1) As soon as may be after the annual rate on valuation has been determined by the rating authority, the rating authority shall prepare the rate book in accordance with this article.

(2) The rate book shall include all relevant properties, which are liable for rates. Particulars in respect of each relevant property to be included in the rate book shall be as follows-

(a)  Rate account number,

(b)  Name of occupier or owner,

(c)  Address of occupier or owner,

(d)  Description(s)  of relevant property,

(e)  Rateable valuations of relevant property,

(f)   Remissions, if any,

(g)  Total assessable rateable valuation,

(h)  Town charges, if any,

(i)   Total for collection,

(j)   Any other information considered necessary by the rating authority.

(3) In the rate book the annual rate on valuation determined by the rating authority shall be assessed upon the persons liable in respect of the relevant properties and otherwise in accordance with the provisions of the relevant statutes.

(4) In the amount of an assessment of rates on a relevant property, fractions of a cent less than half a cent shall be discarded and fractions of a cent equal to or greater than half a cent shall be rounded up to a cent.

(5) A rating authority may make any changes or amendments to the rate book as it considers appropriate.

Notice of deposit of the rate book.

35.  Fourteen days at least before the making of a rate the rating authority shall publish the statutory notice of the deposit of the rate book for the inspection of ratepayers in at least one newspaper circulating in the area for which the rate is to be made. The notice shall at a minimum specify the following-

(a)  Name of the rating authority;

(b)  Address of the rating authority;

(c)  Address where the rate book can be inspected;

(d)  Times for the inspection of the rate book;

(e)  All relevant town charges for the administrative area, where appropriate;

(f)  The annual rate on valuation; and

(g)  Any other information considered necessary by the rating authority.

Making of the rate.

36. After every statutory requirement in relation to notices or to the deposit of the rate book for inspection has been complied with the rate shall be made by Manager's Order.

Notice of the rate having been made.

37.   As soon as may be after the making of a rate, the rating authority shall publish the statutory notice of the rate having been made in at least one newspaper circulating in the area for which the rate is made. The notice at a minimum shall specify the following-

(a)  Name of the rating authority;

(b)  Address of the rating authority;

(c)  Where relevant, details of town charges; and

(d)  The annual rate on valuation.

Collection of local authority revenue.

38. -(1) A local authority may appoint persons to collect revenue on behalf of the local authority.

(2) All the powers and functions of rate collectors under statute shall vest in persons appointed under sub-article (1) in relation to the performance by them of functions in connection with the collection of rates.

Rates bill.

39. -(1) A rating authority shall as soon as may be after the making of the rate under article 36 issue to each ratepayer a bill demanding the payment of rates due.

(2) A rates bill shall, at a minimum, include the following particulars-

(a)  Rate account number;

(b)  Name of rating authority;

(c)  Address of rating authority;

(d)  Name of the owner/occupier;

(e)  Address of the property;

(f)  Rateable valuation of the relevant property;

(g)  Remissions, if any;

(h)  Total assessable rateable valuation of the relevant property;

(i)  The annual rate on valuation(s);

(j)  The total amount of rates due; and

(k)  Any other information considered necessary by the rating authority.

Schedule of uncollected rates.

40. -(1) A rating authority shall, not later than 30 days after the close of a local financial year, prepare a schedule of uncollected rates at the close of that year and indicate thereon the reasons for non collection of the rates.

(2) After the schedule referred to in sub-article (1) has been prepared, the manager shall submit a report thereon to the members of the local authority at the next practicable meeting of the Council.

(3) A rating authority may publish in one or more newspapers circulating in the administrative area of the authority a list of uncollected rates and ratepayers related thereto at the close of the local financial year.

Reference to a rateable valuation multiplier.

41. Any reference to a rateable valuation multiplier in any document shall hereinafter be read as a reference to an annual rate on valuation.

Addressing of rates bills.

42. Any bill under article 39 required to be transmitted may be addressed to an owner or an occupier of relevant property and the purpose of the bill shall not be invalidated by any error or defect in the statement of the name of the owner or occupier of such property.

Departures from the provisions of these Regulations.

43. -(1) The Minister, on the application of any local authority or joint body, may assent to any departure from these Regulations either absolutely or subject to specified conditions, and every such assent, unless and until the same shall be withdrawn by the Minister, shall have effect in accordance with the terms thereof as an amendment to these Regulations.

(2) The Minister may withdraw an assent given or deemed to have been given by him/her for the purposes of sub-article (1).

SCHEDULE

OF

PRESCRIBED FORMS

Article 12.

FORM 1

COUNTY CHARGE FORM

_______________________________________________________________________________________________

In accordance with section 100 of the Local Government Act 2001 (1) ................ hereby transmits an invoice in the sum of (2) €............ for a county charge in respect of the provision of town services in, or in relation to, the administrative area of (3) ............ in the local financial year ending the 31^st of December (4) ............

A statement of estimated costs indicating how the county charge is determined is attached to this invoice.

Explanatory Note for Completion of Form 1

Column (a) is the list of programmes.

Column (b) is the estimated net income/expenditure of a county council in respect of town services for the Next Year in respect of the town which is subject to the county charge.

Column (c) is an adjustment in respect of net costs previously estimated for the current year. This represents an adjustment (addition or reduction) in the amounts estimated in respect of town services being provided in the current year. This adjustment is based on more up-to-date estimates/data available at the time of the completion of Form 1 as compared to the estimates data which was available when the estimate for the current year was originally being prepared [in effect an adjustment in amounts included in last year's Col (b)].

Column (d) is an adjustment in respect of net costs previously estimated for last year. This represents an adjustment (addition or reduction) in the amounts estimated in respect of town services provided last year. The adjustment is based on out turn data (as included in the AFS) for last year as compared with the revised estimates data for last year which was available when Form 1-Table 1 was being completed in respect of the current year [this is an adjustment in amounts included in last years column (c)].

Column (e) is an adjustment in respect of the audited net costs for last year. This represents an adjustment (addition or reduction) in the amounts based on the out turn data included in the AFS after audit.

Column (f) is an adjustment in respect of the net costs of a prior year(s) in instances where audited net cost figures were not available at the time of calculation of the amount to be demanded.

Column (g) is the amount to be demanded for the next year. This represents the cumulative total of column (b), (c), (d), (e) and (f).

Next Year is the year in respect of which the budget is being prepared.

Current Year is the year before “Next Year”

Last Year is the year before “Current Year”

Article 13.

FORM 2

DEMAND BY A TOWN COUNCIL WHICH IS NOT A RATING AUTHORITY ON A COUNTY COUNCIL

Following the adoption on (1) ......... of its budget for the year (2) ...., (3) ........... being a town council which is not a rating authority hereby demands, in accordance with section 101 of the Local Government Act 2001 , the sum of (4) €.......... from (5) ........ County Council in respect of the expenses of the said town council for the year (2) ...... The amount demanded has been included in the budget adopted by the town council and has been calculated on the basis set out in Table 1 attached.

Dated this .... day of ...... 20...........

Signed      _______________

Cathaoirleach

Countersigned ______________

Town Clerk

Form 2-Table 1

Explanatory Note for Completion of Form 2 -Table 1

Column (a) is the list of programme groups.

Column (b) is the adopted expenditure in the budget for the next year.

Column (c) is the income adopted in the budget for next year.

Column (d) is the adopted expenditure less the adopted income by programme group for next year.

Total is the total net expenditure for next year of all programme groups.

Net provision for Debit/Credit balance included in budget is the addition (debit balance) or the subtraction (credit balance) to or from the total net expenditure for next year.

Amount Demanded is the net adjusted expenditure.

Next Year is the year in respect of which the budget is being prepared.

Article 14.

FORM 3

DEMAND OF A JOINT BODY

_______________________________________________________________________________________________

Following the adoption on (1) .........of its budget for the Year (2) ...., (3) ...........being a joint body hereby demands, in accordance with article 14 (1), the sum of (4) €...........from (5) ...............in respect of the expenses of the joint body for the Year(2) ......The amount demanded has been included in the budget adopted by the joint body and has been calculated on the basis set out in Table 1 attached.

Dated this day .... of..........20...

Signed ______________

Cathaoirleach

Countersigned_____________________

Secretary

FORM 3 (a)-Table 1

CALCULATION OF THE AMOUNT DEMANDED BY A JOINT BODY

___________________________________________________________________________________________________________________________________

FORM 3 (b)-Table 1

CALCULATION OF THE AMOUNT DEMANDED BY A JOINT BODY

___________________________________________________________________________________________________________________________________

Explanatory Note for Completion of Form 3 (a)-Table 1

Column (a) is the expenditure adopted for the forthcoming financial year.

Column (b) is the income adopted for the forthcoming financial year.

Column (c) is the net expenditure adopted for the forthcoming financial year.

Column (d) sets out the names of the contributing local authorities.

Column (e) sets out the value of relevant property for the respective contributing local authorities.

Column (f) sets out the percentage of the value of relevant property to be contributed by the respective contributing local authorities.

Column (g) sets out the amounts to be demanded from the respective contributing local authorities.

Explanatory Note for Completion of Form 3 (b)-Table 1

Column (a) is the expenditure adopted for the forthcoming financial year.

Column (b) is the income adopted for the forthcoming financial year.

Column (c) is the net expenditure adopted for the forthcoming financial year.

Column (d) sets out the names of the contributing local authorities.

Column (e) sets out the agreed basis of apportionment by the respective contributing local authorities.

Column (f) sets out the amounts to be demanded from the respective contributing local authorities.

Article 21.

FORM 4

NOTICE BY AUDITOR OF COMMENCEMENT OF AUDIT

_______________________________________________________________________________________________

To the Manager of...................................................

(Name of Local Authority)

............................................................ ..............................................

........day of...........20................

In pursuance of the Local Government (Financial Procedures and Audit) Regulations 2002, I hereby give you notice that I shall commence the audit of..............on the... day of ............. 20...........and I hereby require you to make available on that date all the accounting books and records duly made up and balanced to the 31^st day of December, 20....

I shall require to be satisfied at the commencement of the audit that the provisions of article 21 of the said Local Government (Financial Procedures and Audit) Regulations 2002, have been complied with.

You will please acknowledge the receipt of this notice.

Article 21.

FORM 5

NOTICE PUBLISHING COMMENCEMENT OF AUDIT

_______________________________________________________________________________________________

(Name of Local Authority)

............................................................ ...............................................

Notice is hereby given that the audit of the accounts of the above-named local authority for the financial year ended on the 31^st day of December, 20 .......... will be commenced by..................................Local Government Auditor, on the ..........day of ..........20.......Objections to any matter contained in the said several accounts will be heard by the Local Government Auditor during the audit.

Written notice of any proposed objection, setting out the relevant particulars and grounds on which it is to be made, should be sent to the above Local Government Auditor at .................... within ten days of the commencement of the audit. The accounts will be open during office hours to the inspection of all persons interested for seven days before the commencement of the audit.

Dated this............day of.................20.......................................

............................................................ .

Manager

Article 31.

FORM 6

APPEAL AGAINST SURCHARGE, CHARGE OR ALLOWANCE

_______________________________________________________________________________________________

(Name of Local Authority)

............................................................ ....................................

In pursuance of the provisions of section 12 of the Local Government (Ireland) Act 1871, I (or WE), the undersigned, hereby apply to the Minister for the Environment and Local Government to inquire into and to decide upon the lawfulness of the reasons stated by the Local Government Auditor (1) .................... for making the surcharge or charge of which a copy is enclosed (or “for making the allowance of the sum of............. hereinafter mentioned”) at his/her audit of the accounts of.............................for the year ended on the 31^st day of December, 20...........

[Here should follow a full statement (which may be conveniently arranged in numbered paragraphs) of all the facts and circumstances which an appellant may desire to lay before the Minister in support of the appeal. The grounds upon which the appeal is made should be explicitly set out, and it must appear that an appellant is a person aggrieved by the decision of the auditor, as, for example, in the case of a surcharge, by being surcharged.]

Dated this.........................day of....................20.....................

(Signed)............................................................ ...

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation)

These Regulations set out the financial and audit practices and procedures to be followed and associated forms to be issued by local authorities in the management of their day-to-day financial and audit activities.

(1) Insert name of county council.

(2) Insert the amount.

(3) Insert name of town/borough council.

(4) Insert the year

(1) Insert the date on which the budget was adopted.

(2) Insert the year for which the budget was prepared.

(3) Insert the name of the town council.

(4) Insert the amount to be demand to meet the expenses of the town council.

(5) Insert the name of the relevant county council.

(2) Insert the year for which the budget was prepared.

^* Excludes income in respect of this demand.

^**This is a net provision for any debit and credit balances included in the budget.

Debit balances to be added to net expenditure.

Credit balances to be deducted from net expenditure.

^***The amount demanded shall be nil where there is a net adjusted income.

(1) Insert the date on which the budget was adopted.

(2) Insert the year for which the budget was prepared.

(3) Insert the name of the joint body.

(4) Insert the amount to be demanded to meet the expenses of the joint body.

(5) Insert the name of the relevant local authority.

(2) Insert the year for which the budget was prepared.

1. Auditor shall include the address to which the receipt shall be forwarded.

(1) Insert name of auditor.