Government of Ireland 2006

Transcription

1 Government of Ireland 2006 BAILE ÁTHA CLIATH ARNA FHOILSIÚ AG OIFIG AN tsoláthair Le ceannach díreach ón OIFIG DHÍOLTA FOILSEACHÁN RIALTAIS TEACH SUN ALLIANCE, SRÁID THEACH LAIGHEAN, BAILE ÁTHA CLIATH 2, nó tríd an bpost ó FOILSEACHÁIN RIALTAIS, AN RANNÓG POST-TRÁCHTA, 51 FAICHE STIABHNA, BAILE ÁTHA CLIATH 2, (Teil: /35/36/37; Fax: ) nó trí aon díoltóir leabhar. DUBLIN PUBLISHED BY THE STATIONERY OFFICE To be purchased directly from the GOVERNMENT PUBLICATIONS SALE OFFICE SUN ALLIANCE HOUSE, MOLESWORTH STREET, DUBLIN 2, or by mail order from GOVERNMENT PUBLICATIONS, POSTAL TRADE SECTION, 51 ST. STEPHEN S GREEN, DUBLIN 2, (Tel: /35/36/37; Fax: ) or through any bookseller Prn

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3 LOCAL GOVERNMENT FUND ACCOUNTS AND COMPTROLLER AND AUDITOR GENERAL REPORT

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5 Local Government Fund Accounts 2004 General The Local Government Fund was established by the Local Government Act The Fund was established with effect from 1 January, The proceeds of motor tax (net of refunds) and an Exchequer contribution are paid into the Fund. This set of accounts has been prepared for the year ending 31 December, The accounts have been prepared on an accruals basis. Statement of Accounting Policies 1. Recognition of Income Motor tax income represents amounts collected by Local Authorities and due to the Fund, in accordance with Section 5(2) of the Local Government Act Bank interest is recognised on an accruals basis. Exchequer funding is recognised on a cash receipts basis. 2. Recognition of Expenditure Expenditure from the Fund is recognised on the basis of: allocations calculated to be due to Local Authorities in 2004; recoupments due to the Vehicle Registration Unit from the Fund s account; recoupment of expenditure on approved schemes in respect of Non-National Roads and Group Water Schemes; and expenditure authorised by the Minister and incurred by Local Authorities. 1

6 Local Government Fund Income and Expenditure Account for the Year ended 31 December, Income Notes Motor Tax Income 1 745,131, ,671,468 Exchequer Funding 2 465,700, ,107,000 Bank Interest 1,880,200 2,035,708 1,212,712,045 1,131,814,176 Expenditure General-Purpose Payments due to Local Authorities 3 759,545, ,835,500 Non-National Roads 4 428,000, ,000,000 Vehicle Registration Unit Administration 5 14,674,545 12,057,463 Group Water Schemes 6 10,245,334 9,875,738 Financial Management Systems 7 4,646,184 2,574,566 Local Partnership 8 3,824, ,746 Irish Presidency of the European Union 9 2,825,000 _ Pilot Community Wardens' Service 10 1,819,939 2,141,252 Public Private Partnership Fund 11 1,693, ,681 Initiatives Fund 12 1,627,103 4,524,329 One Stop Shops ,920 1,246,106 Social Inclusion Measures 14 1,266, ,517 Driver Licensing Administration , ,554 Centenary Community Initiative Award Scheme , ,615 Other , ,422 1,231,928,354 1,092,105,489 Surplus/(Deficit) for the Year (19,216,309) 39,708,687 Accumulated Surplus at 1 January 82,102,027 42,393,340 Surplus at 31 December 62,885,718 82,102,027 The Statement of Accounting Policies on Page 1 and Notes 1 to 19 form part of these Accounts. Signed N Callan Secretary General Date 2

7 Local Government Fund Balance Sheet as at 31 December, Notes Current Assets Bank 57,943,728 75,311,671 Accrued Interest 3,186 4,148 Motor Tax due from Local Authorities 18 4,887,992 6,795,088 Prepayment 19 50,812 _ 62,885,718 82,110,908 Current Liabilities Accrual _ 8,880 _ 8,880 Net Assets 62,885,718 82,102,027 Represented by Surplus on Income and Expenditure Account 62,885,718 82,102,027 The Statement of Accounting Policies on Page 1 and Notes 1 to 19 form part of these Accounts. igned Date N Callan Secretary General 3

8 Notes to the Accounts 1. Motor Tax Income This figure represents Motor Tax income from Motor Tax Authorities having allowed for refunds. Gross Motor Tax Income 746,557,227 Refunds 1,425,382 Net Motor Tax Income 745,131, Exchequer Funding This figure represents the payment from moneys provided by the Oireachtas required by Section 4 of the Local Government Act The amount is determined annually by the Minister for the Environment, Heritage and Local Government having regard to any changes in the functions of Local Authorities or in the amounts of their expenses in performing those functions, which may have occurred in the preceding financial year. The Act further provides that this payment shall not be less than 342,829,281 adjusted for changes in the Consumer Price Index since The minimum payment required in 2004 was 426,822, General-Purpose Payments due to Local Authorities This figure represents allocations to Local Authorities in respect of the year ended 31 December, 2004 and is calculated taking into account the needs and resources/equalisation model operated by the Department. Motor Tax Authorities expenses are met from the Fund and are included under this heading. 4. Non-National Roads This represents payments made to Local Authorities from the Fund to assist in meeting costs associated with the Non-National Roads Programme. In addition, a sum of 52.2m was paid in 2004 to Local Authorities from the Exchequer in respect of the Programme. 5. Vehicle Registration Unit Administration This represents the amount chargeable to the Fund in respect of the Department of the Environment, Heritage and Local Government's expenditure on Vehicle and Driver Licensing in accordance with Section 6(5) of the Local Government Act The expenditure was incurred by the Vehicle Registration Unit of the Department, located in Shannon, Co. Clare (see also Note 19). 4

9 Notes to the Accounts (continued) 6. Group Water Schemes This represents grants and subsidies made to Local Authorities and financial assistance towards administrative costs associated with rural water supplies. 7. Financial Management Systems This represents costs incurred and claimed by the Local Government Computer Services Board and Local Authorities in implementing Financial Management Systems in Local Authorities. 8. Local Partnership This expenditure represents costs incurred and claimed by the Local Government Management Services Board and Local Authorities in respect of Local Partnership initiatives as follows: Local Authority Partnership Grant 3,400,000 Local Government Corporate MBA Programme 202,400 Local Authority Performance Management Development System 222,489 Total 3,824, Irish Presidency of the European Union This expenditure represents payments made to certain Local Authorities in respect of costs they incurred in the hosting of events for the Irish Presidency of the European Union, which was held by the Irish Government between January and June, Pilot Community Wardens Service This expenditure represents costs incurred and claimed by Local Authorities in respect of the Pilot Community Wardens Service which provides a range of community and other functions in five local authority areas. 5

10 Notes to the Accounts (continued) 11. Public Private Partnership Fund This expenditure represents costs incurred and claimed by Local Authorities in respect of the financing of the start-up costs of Public Private Partnership projects promoted by Local Authorities. 12 Initiatives Fund The Initiatives Fund provides support and encouragement to Local Authorities to undertake new initiatives to improve the efficiency and effectiveness in the manner in which they do their business and to develop new approaches to business planning. 13. One Stop Shops This expenditure represents costs incurred and claimed by Local Authorities in the provision of One Stop Shops which provide integrated, customer-oriented public services and facilities from a number of public sector agencies. 14. Social Inclusion Measures This expenditure represents costs incurred and claimed by Local Authorities in respect of the provision of social inclusion units and for social inclusion measures in the RAPID programme areas. 15. Driver Licensing Administration With effect from 1 January, 2003 the function of administering driving licences was transferred from the Minister for the Environment, Heritage and Local Government to the Minister for Transport. The Minister for Transport incurred expenditure of 565,073 in administering driving licences in Centenary Community Initiative Award Scheme This expenditure represents costs incurred and claimed by Local Authorities under the Centenary Community Initiative Award Scheme under which Local Authorities contribute to community development by supporting community-oriented initiatives. 6

11 Notes to the Accounts (continued) 17. Other Assistance is provided to Local Authorities in meeting the costs of miscellaneous projects as follows: Local Authority e-procurement Strategy Projects 86,944 Development of Copper Coast Geopark, Bunmahon, Co. Waterford 75,000 Committee of the Regions 45,958 Total 207,902 The Committee of the Regions is financed by the Local Government Fund through funding to Fingal County Council. The funding is comprised of amounts (the calculated recurring costs of the Committee), which are consolidated into and paid through the General-Purpose annual allocations to Fingal County Council. Additional expenditure approved for grant aid from the Local Government Fund in excess of the consolidated annual amount is paid over to Fingal County Council in a separate payment and is categorised under the heading Other in the Accounts. In 2004, an amount of 45,958 in agreed additional expenditure was not consolidated into the General-Purpose allocation to Fingal County Council. 18. Motor Tax due from Local Authorities This represents Local Authorities net liability to the Fund in respect of Motor Tax at 31 December, It consists of: 1,296,332 cash in transit in the banking system at 31 December, 2004; and 3,591,660 owed by Local Authorities at the year-end. 19. Prepayment This represents a prepayment made to the Department of the Environment, Heritage and Local Government in respect of the Vehicle Registration Unit s administration expenses of 50,812 (See also Note 5). 7

12 Local Government Fund Report of the Comptroller and Auditor General I have audited the financial statements of the Fund on pages 1 to 7 Responsibilities of the Department of the Environment, Heritage and Local Government and the Comptroller and Auditor General The Department of the Environment, Heritage and Local Government is responsible under Section 3 of the Local Government Act, 1998 for the preparation of the financial statements of the Local Government Fund. It is my responsibility under Section 3 of the Act to audit the financial statements presented to me by the Department and to report on them. As the result of my audit I form an independent opinion on the financial statements. Basis of Audit Opinion In the exercise of my function as Comptroller and Auditor General, I conducted my audit in accordance with auditing standards issued by the Auditing Practices Board and by reference to the special considerations which attach to State bodies in relation to their management and operation. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the Fund, consistently applied and adequately disclosed. I planned and performed my audit so as to obtain all the information and explanations that I considered necessary to provide me with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement whether caused by fraud or other irregularity or error. In forming my opinion I also evaluated the overall adequacy of the presentation of information in the financial statements. Opinion In my opinion, proper books of account and records have been kept by the Department of the Environment, Heritage and Local Government and the financial statements, which are in agreement with them, give a true and fair view of the balance of the Fund at 31 December 2004 and of its transactions for the year then ended. John Purcell Comptroller and Auditor General 23 December 2005