Local Authority Budgets 2017

Contents Pages

Introduction and Overview 3-8 2017 Summary Tables/Charts 9-17 Expenditure/Income/ARV by individual Local Authority 18-19 Trends in Current Income & Expenditure 2013 – 2017 20-21 Analysis of Expenditure and Income by Division 22-60  Service Division A Housing and Building 23-27  Service Division B Road Transportation and Safety 28-32  Service Division C Water Services 33-36  Service Division D Development Management 37-41  Service Division E Environmental Services 42-47  Service division F Recreation and Amenity 48-51  Service Division G Agriculture, Education, Health and Welfare 52-55  Service Division H Miscellaneous Services 56-60

Local Property Tax Allocation Summary – Appendix 2 61 Payments and Receipts of Regional Assemblies 62-63

Introduction

This publication contains information which has been compiled by the Department of Housing, Planning and Local Government from the statutory revenue budgets adopted by each local authority for 2017.

Total gross expenditure (Revenue & Capital) in 2017 is estimated to be in the region of €6.17bn1. Budgeted revenue expenditure, the subject of this document, represents €4.29bn2 of this amount.

Structures

The Local Government Reform Act 2014 brought new local government arrangements into effect on 1 June 2014 with all 80 existing town authorities being replaced by a comprehensive system of municipal districts, integrating town and county governance. Waterford City and County Council have, together with Tipperary and Limerick, been unified, with effect from the 2014 local elections. This means that local authorities are reduced from 114 to 31 City and County Councils with integrated districts; there is unified county-wide administration with no duplication of functions between district and county levels.

The eight regional authorities and two assemblies are now replaced by three regional assemblies to perform an updated range of strategic functions, with a reduction in overall membership from 290 to 62.

Corporate Plan

Each local authority prepares a corporate plan which is a central component of its business architecture, linking key elements such as policy, organisation, operational activity, and governance and performance management. The corporate plan serves as the local authority’s strategic framework for action during the lifetime of the council, with the current corporate plan covering the period 2015-2019. NOAC (the National Oversight Audit Commission), established under the 2014 Local Government Reform Act to provide independent oversight of the local government sector, published in December 2015 its review of the adequacy of the 2015-2019 Corporate Plans on its website at http://noac.ie/wp-content/uploads/2017/04/Corporate-Plans-Report-NOAC.pdf

The local authority budget is prepared in the context of that corporate plan, with financial resources allocated to strategies supporting the objectives of the corporate plan for the forthcoming year.

1 €1.88bn of this amount relates to estimated Captial Expenditure for 2017 (as per local authority preliminary estimates returned to DHPLG, September 2017).

2 Budgeted Revenue Expenditure of €4,287m for 2017 includes a provision for credit balance of €23.58m. Total Revenue Expenditure excluding the provision for Debit/Credit Balances is €4,264m. 4

Budget process

The Local Government Act 2001, as amended by the Local Government Reform Act 2014, provides the legislative basis for the budget process. The budget is developed in a phased process involving input from the Chief Executive, the municipal district members and the Corporate Policy Group. The adoption of the budget is a reserved function of the local authority.

EU requirements dictate that the main parameters of the national budget are to be published by 15 October each year, including local government aspects; the European Commission is to give an opinion on the draft budget by 30 November at the latest; and budgets must be formally adopted by 31 December. All aspects of the budgetary process at a local authority level must be completed by the end of year prior to the financial year to which the budget relates.

Governance

An effective and accountable system of local authority governance involves a range of requirements in relation to the elected council and the executive, relationships with citizens, local communities and external interests, including central Government, and structures and procedures within local authorities.

Since 2015, measures are in place to monitor the performance of local authorities, with emphasis on targets, customer service and value-for-money. Service plans are approved by elected members in each authority; robust systems of performance monitoring, including scrutiny by NOAC, focus on key indicators, value for money, comparative performance of local authorities, and, where possible, on outcomes rather than outputs.

Financial information summary

Income

Table 1 - Budgeted Current Income 2015 to 20173

2015 Budget 2016 Budget 2017 Budget

€m 3,881 4,011 4,264

Change - +3.35% +6.31%

The local government sector receives funding from a number of different sources, including central Government (from a number of different Departments) and the Local Government Fund. It is the Department’s role to ensure that local government has an appropriately structured funding system to meet existing and emerging challenges.

Table 2 - Sources and Relative Percentages of Budgeted Current Income 2015 to 2017

2015 Budget 2016 Budget 2017 Budget

€'m % of €'m % of €'m % of income income income

Government 780 20% 979 24% 1,159 27% Grants/subsidies

Goods / Services 1,167 30% 1,186 30% 1,233 29%

Commercial 1,491 38% 1,471 37% 1,475 35% Rates

Pension related 73 2% 61 2% 2 N/A deduction

Local Property 369 10% 312 8% 393 9% Tax

3 Income is sourced from the Annual Budget Publication. Income sources are broken down into Government Grants and Subsidies, Local Property Tax, Commercial Rates and Pension Related Deductions and Goods & Services. Provision for debit/credit balance is excluded on consolidation. 6

Irish Water

The local government funding model changed from 2014. The funding provided to local authorities for the provision of water services from 2014 is governed by Service Level Agreements between Irish Water and individual authorities. This is reflected in the accounts from 2014 as income from Irish Water for goods and services.

Local Property Tax

In relation to Local Property Tax (LPT), the Government decided that 80% of LPT is retained locally to fund vital public services. The remaining 20% is used to help fund other local authorities that do not have a sufficient property tax base to meet their funding requirements. Every local authority is entitled to receive a minimum amount of funding from the local retention of LPT that is known as the baseline. Equalisation is the process that ensures that all LPT allocations are funded up to this baseline. The 2017 baseline is historically linked, for the most part, to funding previously received by a local authority from the Local Government Fund as a General Purposes Grant and to the levels of Pension Related Deductions retained by an authority in 2014. Effectively, the LPT allocation now replaces both of these previous sources of funding to local authorities.

Certain local authorities with large property bases receive additional income from LPT compared to their baseline (minimum funding level). The Government decided that these local authorities use this surplus funding in two ways, with a portion available for their 'own use' and the remainder, if any, to fund some services in the Housing and Roads areas. This process is known as self–funding.

The portion retained by these 'surplus' authorities for their 'own use' is an amount equal to their individual baseline plus 20% of the total expected LPT income in their respective areas (before any decision to vary LPT rates) or, in the case where that surplus will be less than 20%, the full amount.

Self-funding LPT monies replace Central Government funding for some of these services. The portion directed towards the self-funding of social housing-related expenditure is split between current (revenue) and capital elements in accordance with Department of Public Expenditure and Reform (DPER) classifications. Accordingly, this Budget publication can only reflect the non-capital or current (revenue) element of LPT income for 2017. Appendix 2 of this publication (page 61) shows the breakdown of the full 2017 LPT allocation for information purposes and to facilitate transparency.

Every local authority has the power, from 1 July 2014, to vary the basic rate of LPT by up to 15%. In the event that a local authority decides to increase LPT rates, they retain 100% of the additional LPT collected. Where a local authority decides to reduce LPT rates, the full cost of that reduction is reflected in a reduced LPT allocation to that local authority. Local 7

authorities are required to notify the Revenue Commissioners by 30 September each year where they have, by resolution, decided to vary LPT rates. For 2017; 8 local authorities availed of the opportunity to vary the rate of LPT. Further details of which are available on the Revenue Commissioner’s website at http://www.revenue.ie/en/tax/lpt/index.html

The overall 2017 LPT allocation to local authorities is €500.8m. Details of the 2017 LPT allocations are available on the Department’s website at the following link http://www.housing.gov.ie/housing/chargestaxes/local-property-tax/local-property-tax- allocations-2017

Commercial Rates

Local authorities are obliged by law to levy rates on commercial property which has been entered in the valuation list by the independent Commissioner of Valuation. Rates are levied annually on commercial and industrial property by county councils, city councils and city and county councils. The Annual Rate on Valuation (ARV), which is applied to the valuation of each property, determined by the Valuation Office, to obtain the amount payable in rates, is decided by the elected members of each local authority in the annual budget and its determination is a reserved function of a local authority. As a general rule, rates are levied on the occupiers of property. Budgeted income from rates in 2017 amounts to €1.47 billion.

In the context of the reorganisation of local government structures under Putting People First, Action Programme for Local Government, the Local Government Reform Act 2014 provided for rates harmonisation to cater for differences between ARVs of towns and counties. The approach taken to rates harmonisation was to seek to ensure, on the one hand, that harmonisation does not lead to a significant net loss of revenue in individual counties with consequential implications for services and, on the other hand, that increases in rates do not impact negatively on businesses and employment.

A ‘Base Year Adjustment’ (BYA) mechanism phases in increases and decreases in the ARV over a maximum of 10 years. Since 2015 ratepayers in areas undergoing harmonisation, receive a rates bill clearly indicating the harmonised ARV for the area but the annual amount payable by the individual ratepayer is modified by applying a credit or debit to that bill i.e. the BYA. This credit or debit base year adjustment reduces annually as harmonisation is achieved over a period of years. The decision on the ARV and the amount of adjustment to be applied each year, and consequently the number of years taken to harmonise the ARV for the county is a decision for the elected members.

See Table 4 overleaf which illustrates a sample harmonisation for illustrative purposes only. 8

Table 4 - Sample commercial rates harmonisation for illustrative purposes

The table below presents the scenario of a county council area with 3 rating town councils in 2014. The table shows how the county might harmonise the ARVs of both the county and all 3 town councils within the prescribed 10 year adjustment period. Note that the ARV chosen in 2015 (i.e. 56) determined the calculation of the BYA i.e. the BYA in 2015 (Year 1) is the difference between the ARV in the last year of the former rating authority area and the new ARV chosen by the county council. Therefore the adoption of the ARV in the 2015 Budget was crucial in determining whether rates will generally increase or generally decrease over the following 10 years. It is open to the county council to determine each year how it reduces its BYAs from 2016 onwards as long as all BYAs in the county are eliminated within the 10 year adjustment period.

Year1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

ARV ARV

BYA BYA BYA BYA BYA BYA BYA BYA BYA

2014 2015 BYA

Effective ARV Effective ARV Effective ARV Effective ARV Effective ARV Effective ARV Effective ARV Effective ARV Effective ARV Effective ARV

County 58.5 2.5 58.5 1.5 57.5 0 56 0 56 0 56 0 56 0 56 0 56 0 56 0 56

Town 1 56 0 56 0 56 0 56 0 56 0 56 0 56 0 56 0 56 0 56 0 56 56 Town 2 66 10 66 9 65 8 64 7 63 6 62 5 61 4 60 2.5 58.5 1 57 0 56

Town 3 53.5 -2.5 53.5 -1.5 54.5 0 56 0 56 0 56 0 56 0 56 0 56 0 56 0 56 9

2017 Budget Summary Tables/Charts 10

LOCAL AUTHORITY BUDGETS 2017

Expenditure and Income

A summary of the expenditure and income from the adopted local authority budgets for 2017 is as follows with comparative budget figures shown for 2016

2017 Budgeted Current Expenditure and Income of Local Authorities

City & County Councils Regional Assemblies Total 2017 Budget Budget 2016 (2) € € € € Total Expenditure 4,286,500,926 1,268,378 4,287,769,304 4,038,708,987 Expenditure Financed by Government Grants/Subsidies 1,158,995,196 0 1,158,995,196 978,976,716 Local Property Tax Allocations(1) 393,430,328 0 393,430,328 311,604,679 Pension Related Deductions 2,427,982 0 2,427,982 61,277,796 Goods/Services 1,233,437,375 1,268,378 1,234,705,753 1,188,091,381 Commercial Rates 1,474,629,552 0 1,474,629,552 1,471,311,805 Sub-total 4,262,920,433 1,268,378 4,264,188,811 4,011,262,377 Provision for Debit/ Credit Balances (3) -23,580,493 0 -23,580,493 -27,446,608 Total Income 4,286,500,926 1,268,378 4,287,769,304 4,038,708,985

(1) See introduction for detailed explanation (2) Adopted Budget 2016. (3) Debit Balances are shown as plus values and credit balances are shown as minus values

LOCAL AUTHORITY BUDGETS 2017

Summary of Current Income and Expenditure by Division 2017 Division Expenditure Income € € Service Division A - Housing and Building 1,197,153,090 1,101,999,774 Service Division B - Road Transportation & Safety 842,117,275 469,390,067 Service Division C - Water Services 375,290,179 340,910,397 Service Division D - Development Management 373,662,319 127,248,038 Service Division E - Environmental Services 609,934,019 112,468,463 Service Division F - Recreation and Amenity 421,681,434 54,173,448 Service Division G - Agriculture, Education, Health & Welfare 41,313,434 18,676,237 Service Division H - Miscellaneous Services 426,617,554 168,834,525

Sub-Total 4,287,769,304 2,393,700,949

Commercial Rates 1,474,629,552 Local Property Tax Allocations 393,430,328 Provision for Debit/Credit Balances (1) -23,580,493 Pension Related Deductions 2,427,982

Total 4,287,769,304 4,287,769,304

(1) Debit Balances are shown as plus values and credit balances are shown as minus values

Total Revenue Income 2017

Local Property Tax 9% Government Grants/Subsidies 27%

Commercial Rates 35% Goods/Services 29%

Government Grants/Subsidies Goods/Services

Commercial Rates Local Property Tax

Government Grants/Subsidies 27.2% Goods/Services 28.9% Commercial Rates 34.6% Local Property Tax 9.2%

100.0%

Calculation is based on total income excluding Debit/Credit Balances and excluding Regional Assemblies 13

Expenditure by Division 2017

€1,200,000,000

€1,000,000,000

€800,000,000

€600,000,000

€400,000,000

€200,000,000

€0

Service Service Service Service Service Service Service Service Div A Div B Div C Div D Div E Div F Div G Div H

ALL AUTHORITIES INCOME AND EXPENDITURE CLASSIFIED BY SERVICE DIVISION

Service Division and Services Expenditure Income Service Division and Services Expenditure Income

A HOUSING AND BUILDING € € B ROAD TRANSPORTATION & SAFETY € €

A01 Maintenance/Improvement of LA Housing Units 233,568,809 231,125,978 B01 NP Road - Maintenance and Improvement 22,461,089 15,546,800

A02 Housing Assessment, Allocation and Transfer 27,297,084 1,531,121 B02 NS Road - Maintenance and Improvement 20,849,812 13,397,471

Housing Rent and Tenant Purchase Regional Road - Maintenance and A03 Administration 36,236,111 133,389,553 B03 Improvement 169,447,228 101,609,879

A04 Housing Community Development Support 43,991,189 1,264,075 B04 Local Road - Maintenance and Improvement 379,568,756 205,797,700

A05 Administration of Homeless Service 160,692,910 127,589,965 B05 Public Lighting 70,992,347 5,560,957

A06 Support to Housing Capital Prog. 99,001,774 55,279,688 B06 Traffic Management Improvement 51,177,416 10,570,778

A07 RAS Programme 254,331,404 253,128,063 B07 Road Safety Engineering Improvement 11,491,921 6,803,122

A08 Housing Loans 57,689,576 39,044,238 B08 Road Safety Promotion/Education 15,290,190 722,128

A09 Housing Grants 61,539,139 38,472,840 B09 Car Parking 48,026,508 92,711,950

A11 Agency & Recoupable Services 2,980,442 4,180,834 B10 Support to Roads Capital Prog. 33,781,185 2,993,202

A12 HAP Programme 227,937,559 225,106,326 B11 Agency & Recoupable Services 21,741,479 16,386,737

Less: Inter-Authority Contributions 8,112,908 8,112,908 Less: Inter-Authority Contributions 2,710,657 2,710,657

TOTAL 1,197,153,091 1,101,999,775 TOTAL 842,117,275 469,390,067 15

ALL AUTHORITIES INCOME AND EXPENDITURE CLASSIFIED BY SERVICE DIVISION

Service Division and Services Expenditure Income Service Division and Services Expenditure Income

C WATER SERVICES € € D DEVELOPMENT MANAGEMENT € €

C01 Water Supply 188,668,928 154,720,677 D01 Forward Planning 36,363,363 1,098,164

C02 Waste Water Treatment 90,279,904 66,967,568 D02 Development Management 76,956,111 19,212,821

C03 Collection of Water and Waste Water Charges 8,371,523 3,358,558 D03 Enforcement 21,622,319 954,225

C04 Public Conveniences 6,536,837 240,453 D04 Industrial and Commercial Facilities 17,462,060 5,766,333

C05 Admin of Group and Private Installations 23,986,378 21,465,091 D05 Tourism Development and Promotion 26,195,747 8,229,708

C06 Support to Water Capital Programme 22,206,799 16,126,357 D06 Community and Enterprise Function 69,416,134 35,454,636

C07 Agency & Recoupable Services 9,867,557 58,067,450 D07 Unfinished Housing Estates 5,875,165 420,090

C08 Local Authority Water & Sanitary Services 25,672,253 20,264,242 D08 Building Control 10,859,425 2,358,255 Economic Development and D09 Promotion 83,642,581 42,393,907

D10 Property Management 9,234,706 5,332,342

D11 Heritage and Conservation Services 11,735,982 2,899,763

D12 Agency & Recoupable Services 5,414,748 4,243,813

Less: Inter-Authority Contributions 300,000 300,000 Less: Inter-Authority Contributions 1,116,021 1,116,021

TOTAL 375,290,179 340,910,396 TOTAL 373,662,319 127,248,037 16

ALL AUTHORITIES INCOME AND EXPENDITURE CLASSIFIED BY SERVICE DIVISION

Service Division and Services Expenditure Income Service Division and Services Expenditure Income

E ENVIRONMENTAL SERVICES € € F RECREATION AND AMENITY € €

E01 Landfill Operation and Aftercare 55,327,527 16,848,424 F01 Leisure Facilities Operations 35,956,524 11,668,343

E02 Recovery & Recycling Facilities Operations 31,816,125 9,598,871 F02 Operation of Library and Archival Service 152,395,133 8,861,583

E03 Waste to Energy Facilities Operations 3,651,455 1,328,891 F03 Outdoor Leisure Areas Operations 118,298,382 5,099,427

E04 Provision of Waste to Collection Services 6,189,078 2,762,199 F04 Community Sport and Recreational Development 49,988,249 12,980,827

E05 Litter Management 27,462,862 2,463,039 F05 Operation of Arts Programme 60,790,009 10,133,631

E06 Street Cleaning 101,914,532 2,399,586 F06 Agency & Recoupable Services 6,548,310 7,724,807

E07 Waste Regulations, Monitoring and Enforcement 36,648,480 24,616,317

E08 Waste Management Planning 5,869,533 1,918,520

E09 Maintenance of Burial Grounds 21,801,632 9,442,264

E10 Safety of Structures and Places 21,230,499 6,132,156

E11 Operation of Fire Service 326,771,831 90,073,293

E12 Fire Prevention 14,229,557 6,084,002

E13 Water Quality, Air and Noise Pollution 18,663,506 2,455,599

E14 Agency & Recoupable Servicess 11,697,827 9,685,728

Less: Inter-Authority Contributions 73,340,426 73,340,426 Less: Inter-Authority Contributions 2,295,171 2,295,171

TOTAL 609,934,018 112,468,463 TOTAL 421,681,435 54,173,447

ALL AUTHORITIES INCOME AND EXPENDITURE CLASSIFIED BY SERVICE DIVISION

Service Division and Services Expenditure Income Service Division and Services Expenditure Income

AGRICULTURE, EDUCATION, G HEALTH & WELFARE € € H MISCELLANEOUS SERVICES € €

G01 Land Drainage Costs 3,314,967 583,441 H01 Profit/Loss Machinery Account 36,058,764 32,042,280 Operation and Maintenance of Piers and G02 Harbours 8,893,112 3,237,064 H02 Profit/Loss Stores Account 2,576,183 1,210,439 G03 Coastal Protection 1,526,754 215,669 H03 Adminstration of Rates 230,545,489 47,314,773 G04 Veterinary Service 20,830,364 12,005,934 H04 Franchise Costs 7,740,895 137,280 Operation of Morgue and Coroner G05 Educational Support Services 6,417,889 2,586,392 H05 Expenses 10,674,481 1,164,629 G06 Agency & Recoupable Services 346,646 64,038 H06 Weighbridges 231,400 56,663 Operation of Markets and Casual H07 Trading 3,042,305 2,147,421 H08 Malicious Damage 323,548 236,087 H09 Local Representation/Civic Leadership 58,005,819 337,691 H10 Motor Taxation 32,972,504 1,374,434 H11 Agency & Recoupable Services 50,285,621 88,652,283 Less: Inter -Authority Contributions 16,300 16,300 Less: Inter-Authority Contributions 5,839,455 5,839,455

TOTAL 41,313,432 18,676,238 TOTAL 426,617,554 168,834,525 Sub-total All Service Divisions 4,287,769,304 2,393,700,949

Commercial Rates €1,474,629,552 General Purpose Grants €393,430,328 Pension Related Deductions €2,427,982 Provision for Debit/Credit Balances -€23,580,493

Grand Total 4,287,769,304 4,287,769,304

REVENUE EXPENDITURE AND INCOME AND ANNUAL RATE ON VALUATION FOR GENERAL CHARGES FOR 2017

Income City & County Councils Gross *Expenditure Government Provision of Contributions Local Pension Estimated **Commercia Grants/ Goods and by Other Property Related Dr/Cr l Rates to be **Net Effective **Annual Rate on Subsidies Services Authorities Tax Deductions Total Balances levied Valuation valuation € € € € € € € € € € € Carlow County Co 49,005,150 11,776,050 16,484,450 160,000 6,138,650 0 34,559,150 0 14,446,000 207,686 69.56 Cavan County Co 57,891,651 21,523,991 13,452,324 204,549 9,480,501 0 44,661,365 0 13,230,286 229,294 57.70 Clare County Co 107,508,453 26,656,684 31,817,246 84,000 6,440,597 0 64,998,527 0 42,509,926 584,988 72.99 Cork City Co 152,617,900 15,746,800 56,839,500 1,785,700 11,927,300 0 86,299,300 -505,000 65,813,600 877,749 74.98 Cork County Co 306,792,556 73,390,124 86,813,123 220,000 16,526,083 0 176,949,330 -1,787,840 128,055,386 1,730,389 74.75 Donegal County Co 135,063,846 28,245,907 50,974,089 90,760 25,119,850 0 104,430,606 0 30,633,240 455,653 68.39 Dublin City Co 862,576,330 198,858,013 235,243,954 62,654,215 23,068,969 0 519,825,151 -22,083,530 320,667,649 1,242,897,421 0.26 DLR County Co 171,664,500 30,925,800 45,748,200 2,330,100 10,853,500 0 89,857,600 -1,500,000 80,306,900 487,298,600 0.16 Fingal County Co 215,953,800 39,738,600 54,542,600 487,300 5,605,200 0 100,373,700 0 115,580,100 802,639,200 0.14 Galway City Co 75,233,305 12,277,729 22,083,038 154,611 4,220,688 0 38,736,066 0 36,497,239 541,495 67.40 Galway County Co 105,231,175 32,266,970 23,539,640 7,630,201 15,973,316 0 79,410,127 0 25,821,048 391,900 66.59 Kerry County Co 126,730,006 28,523,585 41,012,272 2,261,173 13,776,761 0 85,573,791 0 41,156,215 525,037 79.25 Kildare County Co 143,153,469 31,005,634 38,119,869 0 16,058,382 0 85,183,885 0 57,969,584 843,781 68.95 Kilkenny County Co 70,164,400 19,134,900 21,045,700 39,000 10,673,900 0 50,893,500 0 19,270,900 342,992 54.90 Laois County Co 59,241,000 18,698,150 18,840,450 193,400 8,558,877 0 46,290,877 -254,123 12,696,000 190,717 66.57 Leitrim County Co 33,077,237 10,254,858 8,565,535 55,500 8,956,315 0 27,832,208 0 5,245,029 84,393 62.15 Limerick City & County Co 371,257,470 198,285,389 94,342,992 3,230,921 19,121,274 2,427,982 317,408,558 0 53,848,912 208,559,100 0.26 Longford County Co 39,981,609 9,573,401 12,987,559 297,992 9,053,241 0 31,912,193 0 8,069,416 123,480 65.35 Louth County Co 98,632,600 24,612,904 31,816,012 162,882 9,866,198 0 66,457,996 250,000 32,424,604 525,488 60.00 Mayo County Co 122,656,660 38,077,905 34,392,372 516,601 20,367,474 0 93,354,352 0 29,302,308 426,153 68.76 Meath County Co 104,642,530 23,454,852 32,159,753 1,072,216 13,954,243 0 70,641,064 0 34,001,466 488,355 69.62 Monaghan County Co 53,062,833 17,844,338 11,779,507 60,000 11,238,572 0 40,922,417 0 12,140,416 209,615 56.20 Offaly County Co 52,918,302 14,299,377 14,801,034 90,000 7,656,288 0 36,846,699 550,000 16,621,603 251,842 66.00 Roscommon Co Co 52,407,703 15,911,000 14,952,400 0 10,216,000 0 41,079,400 0 11,328,303 158,564 71.44 Sligo County Co 61,408,959 25,143,472 13,566,259 60,000 11,202,627 0 49,972,358 1,600,000 13,036,601 194,746 66.95 Sth Dublin County Co 227,992,900 55,154,100 45,886,100 4,408,200 5,425,600 0 110,874,000 0 117,118,900 722,956,200 0.16 19

Tipperary County Co 138,876,599 38,013,017 41,617,229 2,752,579 25,951,602 0 108,334,427 0 30,542,172 538,827 56.77 Waterford City and County Co 118,430,299 34,412,337 34,201,724 2,413,626 18,678,971 0 89,706,658 0 28,723,641 113,982,906 0.25 Westmeath Co Co 68,502,488 20,209,839 20,770,962 315,412 11,205,507 0 52,501,720 0 16,000,768 289,241 54.54 Wexford County Co 102,344,587 22,508,655 32,085,312 0 14,155,328 0 68,749,295 0 33,595,292 474,402 71.52 Wicklow County Co 95,211,547 22,470,815 32,956,170 0 11,958,514 0 67,385,499 150,000 27,976,048 388,536 72.04

Total 4,380,231,864 1,158,995,196 1,233,437,375 93,730,938 393,430,328 2,427,982 2,882,021,819 -23,580,493 1,474,629,552 3,589,408,750

Regional Assemblies 5,123,848 0 1,268,378 3,855,470 0 0 5,123,848 0 0

Overall Total 4,385,355,712 1,158,995,196 1,234,705,753 97,586,408 393,430,328 2,427,982 2,887,145,667 -23,580,493 1,474,629,552

* Before adjustment for inter-local authority contributions ** See introduction for explanation of rates harmonisation and commercial rates to be levied in 2017

Trends in Budgeted Revenue Account Income and Expenditure 2013 - 2017 21

Local Authority Budgeted Revenue Account Summary 2013 - 2017 €'m

Year 2013 2014 2015 2016 2017

Expenditure €4,180.6 €4,173.4 €3,911.3 €4,038.7 €4,287.8 Financed By Government Grants/Subsidies €849.2 €809.6 €780.4 €978.9 €1,159.0 Pension Related Deductions €76.3 €74.1 €72.8 €61.3 €2.4 Local Property Tax €637.2 €284.3 €369.4 €311.6 €393.4 Goods/Services €1,133.5 €1,490.7 €1,167.4 €1,188.1 €1,234.7 Commercial Rates €1,469.1 €1,490.1 €1,491.4 €1,471.3 €1,474.6 Provision for Debit/Credit Balances €20.2 €24.1 €29.8 €27.4 €23.6 County Demand -€4.9 €0.5 €0.0 €0.0 €0.0 Total Receipts €4,180.6 €4,173.4 €3,911.3 €4,038.7 €4,287.8

Revenue data for 2013-2017 is derived from Local Authority Budgets. Total receipts are shown before transfers to the capital account.

Analysis of Expenditure and Income by Service Division 23

Service Division A

Housing and Building

The functions of Local Authorities in this Service Division include: Assessment of housing needs, management and provision of local authority housing, assistance to persons housing themselves or improving their houses, settlement of travellers, enforcement of certain housing standards and controls, etc. 24

REVENUE EXPENDITURE AND INCOME City & County Councils Maintenance/Improvement of LA Housing Assessment, Housing Rent and Tenant Housing Community Housing Units Allocation and Transfer Purchase Administration Development Support Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 15,539,300 21,260,900 792,900 7,000 1,006,300 9,700 5,462,300 141,700 Dublin City Council 66,981,550 1,210,000 5,988,750 515,000 9,934,935 78,850,000 21,215,277 329,252 Galway City Council 5,675,045 6,870,528 514,619 11,057 669,609 12,195 571,226 9,536 Carlow County Council 1,790,744 4,793,078 301,628 7,140 361,307 6,189 178,640 48,147 Cavan County Council 1,653,672 162,999 345,900 4,992 449,963 4,040,757 121,102 3,621 Clare County Council 2,532,818 5,287,702 662,660 15,181 737,867 14,899 723,097 14,061 Cork County Council 11,662,994 17,111,645 2,730,630 62,447 1,946,811 41,021 611,115 62,925 Donegal County Council 5,699,761 1,660,529 1,461,163 74,056 1,150,240 10,691,096 250,354 6,065 Dun Laoghaire Rathdown County Council 10,115,763 16,043,783 1,289,926 48,295 1,517,911 49,028 592,878 7,712 Fingal County Council 10,613,870 16,067,028 1,195,688 52,567 1,628,766 54,345 1,551,889 74,686 Galway County Council 4,049,681 7,004,228 438,138 13,970 858,690 14,472 343,144 7,721 Kerry County Council 5,896,225 11,087,096 1,118,869 111,558 1,384,567 102,287 406,238 9,767 Kildare County Council 8,494,040 8,332,548 948,702 19,489 690,203 12,790 953,777 19,114 Kilkenny County Council 3,233,936 6,598,218 364,671 9,868 671,932 7,540 525,746 4,203 Laois County Council 2,930,275 5,629,588 312,691 26,794 480,226 10,849 163,932 3,744 Leitrim County Council 1,698,414 2,235,511 102,905 9,471 118,514 6,757 159,959 4,115 Limerick City and County Council 9,036,362 1,533,378 1,148,158 25,032 1,035,760 12,464,685 636,876 29,666 Longford County Council 2,707,840 4,839,879 387,066 21,360 661,785 20,089 201,203 6,256 Louth County Council 6,645,425 2,661,462 790,497 21,427 887,375 10,927,507 615,127 114,839 Mayo County Council 2,859,054 4,734,475 655,760 91,715 501,592 11,880 375,879 7,455 Meath County Council 5,240,364 2,303,585 5,326 0 766,733 7,995,088 129,438 6,221 Monaghan County Council 1,588,540 114,648 584,704 55,808 183,459 3,533,199 227,977 56,896 Offaly County Council 1,978,471 4,688,188 362,419 9,944 884,400 14,663 352,401 3,305 Roscommon County Council 1,647,731 3,300,246 257,639 39,402 214,781 3,201 87,458 1,921 Sligo County Council 2,067,813 211,743 304,909 10,026 553,881 4,267,355 323,036 10,275 South Dublin County Council 14,260,200 20,557,600 0 0 1,906,900 71,500 4,584,300 143,800 Tipperary County Council 7,726,800 11,998,099 1,326,131 67,102 1,383,289 34,493 684,952 95,136 Waterford City and County Council 6,003,708 11,237,424 1,109,962 135,499 1,071,089 22,659 409,884 2,305 Westmeath County Council 1,968,612 4,396,607 377,753 13,196 471,648 50,743 205,338 14,091 Wexford County Council 5,562,808 14,600,099 852,995 37,917 777,683 15,906 783,260 14,706 Wicklow County Council 5,706,992 12,593,161 563,924 13,808 1,327,894 32,661 543,385 10,834

Total 233,568,809 231,125,978 27,297,084 1,531,121 36,236,111 133,389,553 43,991,189 1,264,075

REVENUE EXPENDITURE AND INCOME City & County Councils Administration of Support to Housing RAS Programme Housing Loans Homeless Service Capital Prog. Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 6,235,200 5,754,800 2,315,100 558,700 10,124,800 9,835,700 1,057,900 989,000 Dublin City Council 122,523,293 102,117,484 28,170,866 17,832,910 34,056,288 33,095,500 15,020,291 9,667,857 Galway City Council 2,107,688 1,655,700 757,205 20,730 4,969,648 4,973,053 2,318,745 1,684,458 Carlow County Council 264,469 218,326 1,535,802 1,296,458 5,896,940 5,886,545 465,034 376,054 Cavan County Council 189,982 59,927 504,881 124,075 3,938,872 3,989,302 500,514 215,076 Clare County Council 446,448 326,087 1,824,762 718,888 5,354,082 5,538,273 831,407 413,836 Cork County Council 452,011 208,318 9,851,240 5,667,552 14,043,318 14,053,920 2,563,245 2,295,092 Donegal County Council 306,757 145,076 1,228,503 772,877 4,145,580 4,280,680 1,088,845 703,804 Dun Laoghaire Rathdown County Council 2,628,889 323,683 7,455,351 4,451,877 13,592,604 13,539,544 1,506,555 306,469 Fingal County Council 2,861,013 285,081 8,039,405 5,857,888 21,250,647 21,004,098 4,341,376 3,757,497 Galway County Council 541,816 460,171 743,088 327,542 3,626,236 3,729,624 958,788 964,969 Kerry County Council 916,563 741,454 1,246,888 598,575 8,397,090 8,413,127 2,313,082 693,545 Kildare County Council 2,864,228 2,273,777 3,315,758 1,172,500 8,830,418 8,571,572 2,860,715 1,307,274 Kilkenny County Council 667,837 454,865 655,332 175,897 6,712,797 6,702,763 1,326,178 1,064,222 Laois County Council 136,116 98,203 996,605 667,176 2,749,756 2,519,701 1,926,307 2,343,609 Leitrim County Council 49,519 5,809 837,059 286,434 791,926 843,033 69,387 54,754 Limerick City and County Council 3,751,718 3,193,347 2,130,685 671,617 7,274,994 7,240,403 835,813 364,089 Longford County Council 296,572 215,453 613,691 378,209 2,259,686 2,282,301 486,239 317,303 Louth County Council 1,585,812 1,307,691 2,641,218 1,592,402 5,487,231 5,370,831 1,770,037 1,626,501 Mayo County Council 185,204 65,378 1,406,291 568,115 7,305,801 7,410,436 1,214,452 880,358 Meath County Council 1,102,901 731,125 2,607,565 326,928 4,508,237 4,461,930 2,494,641 545,727 Monaghan County Council 43,385 29,251 549,944 54,080 1,568,397 1,545,795 541,569 502,028 Offaly County Council 224,787 110,237 1,472,478 568,923 3,067,386 2,885,095 596,876 496,387 Roscommon County Council 33,255 22,100 354,779 58,963 2,791,656 2,791,725 248,663 80,061 Sligo County Council 397,270 330,326 850,823 301,121 4,412,905 3,788,106 1,596,433 866,828 South Dublin County Council 2,908,300 354,200 8,443,200 7,139,300 30,987,900 31,613,200 2,424,100 1,890,900 Tipperary County Council 365,224 254,719 2,088,965 1,323,797 11,157,180 12,315,854 834,370 799,132 Waterford City and County Council 3,938,534 3,986,053 1,698,694 867,615 5,732,488 6,255,492 1,742,889 1,248,527 Westmeath County Council 1,170,362 1,025,873 565,367 9,927 6,152,566 6,219,615 922,250 734,324 Wexford County Council 721,841 566,915 2,236,942 403,249 5,990,868 4,610,758 1,494,644 1,390,865 Wicklow County Council 775,916 268,536 1,863,285 485,360 7,153,109 7,360,088 1,338,232 463,692

Total 160,692,910 127,589,965 99,001,774 55,279,688 254,331,404 253,128,063 57,689,576 39,044,238

REVENUE EXPENDITURE AND INCOME City & County Councils Agency & Recoupable Housing Grants HAP Programme Total For Service Division Services Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 2,190,200 1,588,200 421,800 128,600 114,800 117,000 45,260,600 40,391,300 Dublin City Council 9,773,327 5,040,000 0 2,383,561 9,365,437 9,319,149 323,030,014 260,360,713 Galway City Council 284,867 5,273 0 0 461,298 57,356 18,329,951 15,299,887 Carlow County Council 377,597 2,408 0 0 147,901 112,160 11,320,063 12,746,505 Cavan County Council 154,697 4,071 1,307 0 0 0 7,860,891 8,604,820 Clare County Council 2,077,994 1,703,210 0 0 263,739 124,011 15,454,874 14,156,149 Cork County Council 5,616,791 3,780,700 0 0 0 0 49,478,155 43,283,620 Donegal County Council 1,512,561 216,528 27,935 31,098 348,618 220,000 17,220,316 18,801,809 Dun Laoghaire Rathdown County Council 1,858,267 1,093,318 245,313 137,999 283,300 65,000 41,086,758 36,066,708 Fingal County Council 2,963,751 1,785,089 273,302 0 372,100 150,000 55,091,807 49,088,279 Galway County Council 518,966 6,696 0 0 139,984 94,286 12,218,532 12,623,679 Kerry County Council 2,231,491 1,643,402 0 25,000 249,855 100,035 24,160,868 23,525,845 Kildare County Council 3,187,669 2,322,752 0 0 247,500 120,000 32,393,010 24,151,817 Kilkenny County Council 1,743,968 1,240,070 59,573 936 0 0 15,961,970 16,258,582 Laois County Council 1,374,208 1,021,410 100,121 100,000 100,000 100,000 11,270,238 12,521,075 Leitrim County Council 502,608 431,780 2,942 0 104,562 43,139 4,437,795 3,920,801 Limerick City and County Council 1,268,962 13,489 364,813 347,385 213,592,366 213,599,633 241,076,505 239,482,725 Longford County Council 385,458 6,420 1,183 0 0 0 8,000,723 8,087,269 Louth County Council 1,792,379 1,662,450 118,436 74,460 476,172 163,319 22,809,709 25,522,888 Mayo County Council 3,297,718 2,253,959 0 0 166,552 144,370 17,968,303 16,168,141 Meath County Council 1,504,063 1,500,081 761 0 112,831 90,000 18,472,860 17,960,686 Monaghan County Council 1,804,914 1,211,690 92,643 3,568 145,666 5,760 7,331,198 7,112,724 Offaly County Council 1,443,397 1,083,748 132,406 116,159 135,820 56,229 10,650,841 10,032,878 Roscommon County Council 346,225 6,402 1,898 0 0 0 5,984,086 6,304,020 Sligo County Council 1,427,769 1,080,000 75,635 30,000 38,050 31,500 12,048,524 10,927,279 South Dublin County Council 2,221,700 1,341,800 599,400 322,500 393,000 100,000 68,729,000 63,534,800 Tipperary County Council 2,605,445 1,707,949 17,370 2,000 246,976 176,616 28,436,702 28,774,899 Waterford City and County Council 1,485,296 875,580 69,818 61,746 143,166 70,000 23,405,528 24,762,900 Westmeath County Council 2,241,005 1,632,170 373,786 307,822 0 0 14,448,689 14,404,369 Wexford County Council 2,268,837 1,605,063 0 108,000 34,473 0 20,724,351 23,353,478 Wicklow County Council 1,077,008 607,132 0 0 253,392 46,763 20,603,140 21,882,035

Total 61,539,139 38,472,840 2,980,442 4,180,834 227,937,559 225,106,326 1,205,265,999 1,110,112,683

Total For Service Division Expenditure Income € €

Regional Assemblies 0 0 1,205,265,999 1,110,112,683 Less: Inter Local Authority Contributions 8,112,908 8,112,908

Divisional Total 1,197,153,091 1,101,999,775

Service Division B

Road Transportation and Safety

The functions of Local Authorities in this Service Division include: - Road upkeep and improvement, public lighting; traffic management facilities, safety education and promotion, registration and taxation of vehicles, licensing of drivers, etc. 29

REVENUE EXPENDITURE AND INCOME

City & County Councils Regional Road – National Primary Road – National Secondary Road – Local Road - Maintenance Maintenance and Maintenance and Improvement Maintenance and Improvement and Improvement Improvement Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 644,200 219,100 3,100 32,500 693,800 11,000 8,825,500 3,040,300 Dublin City Council 0 0 0 0 7,680,135 0 28,203,370 6,372,100 Galway City Council 369,335 352,329 196,021 116,650 3,422,668 1,278,103 2,149,160 531,494 Carlow County Council 0 0 569,250 237,362 1,680,085 1,198,489 4,542,239 2,125,714 Cavan County Council 1,204,713 814,563 396,624 209,706 3,543,198 2,760,070 9,819,855 5,742,095 Clare County Council 107,715 2,473 2,413,877 2,238,803 6,162,575 4,823,002 13,193,257 8,084,231 Cork County Council 1,147,526 667,327 1,334,319 701,864 16,458,909 11,007,517 39,211,762 24,919,499 Donegal County Council 1,269,662 897,526 1,189,651 667,582 13,803,529 8,307,350 18,440,984 11,791,090 Dun Laoghaire Rathdown County Council 399,132 109,708 0 0 2,771,588 900,149 10,161,916 3,574,416 Fingal County Council 0 0 0 0 7,041,165 2,155,108 6,929,437 2,086,255 Galway County Council 884,411 593,965 1,398,806 880,300 7,679,597 6,383,081 18,654,049 11,995,517 Kerry County Council 822,731 422,972 1,843,463 917,213 5,118,093 3,537,789 16,210,529 10,342,212 Kildare County Council 0 0 70,000 70,000 6,667,565 2,194,717 12,519,843 6,485,134 Kilkenny County Council 879,696 483,196 380,819 206,062 2,850,131 1,958,023 9,720,759 5,672,302 Laois County Council 249,164 5,921 1,645,698 1,151,559 4,080,348 3,511,750 4,687,615 2,561,409 Leitrim County Council 695,285 494,716 0 0 3,580,990 2,959,603 4,333,526 3,147,867 Limerick City and County Council 1,562,704 982,565 314,530 169,742 8,189,651 3,152,529 18,890,697 11,717,320 Longford County Council 562,982 393,891 767,938 314,396 1,507,057 906,400 5,379,745 3,598,534 Louth County Council 649,914 376,116 418,774 130,209 3,985,814 2,200,489 9,309,247 3,627,535 Mayo County Council 1,065,206 718,606 1,350,659 819,731 6,181,499 5,309,373 18,499,525 12,837,133 Meath County Council 651,634 294,061 389,038 332,141 9,896,996 7,796,736 12,227,492 5,568,892 Monaghan County Council 664,641 565,886 322,010 285,470 4,578,119 2,916,757 6,878,330 4,568,790 Offaly County Council 75,729 0 928,338 441,403 3,827,369 3,378,076 4,396,332 2,607,012 Roscommon County Council 672,810 414,568 689,712 414,227 4,391,717 3,726,138 10,624,285 7,701,372 Sligo County Council 4,813,535 4,518,450 867,752 651,748 4,089,677 3,246,817 8,561,570 6,344,374 South Dublin County Council 0 0 159,300 67,000 2,636,100 82,300 12,052,800 3,120,500 Tipperary County Council 762,327 456,808 1,048,053 507,370 9,986,494 6,589,353 19,725,678 11,787,040 Waterford City and County Council 965,972 771,654 309,765 286,034 5,723,176 4,615,863 12,079,567 5,297,827 Westmeath County Council 268,163 242,859 1,352,266 1,252,581 2,841,926 2,535,226 6,314,601 3,873,873 Wexford County Council 1,071,901 747,541 113,300 43,594 2,679,271 312,738 17,574,194 9,530,030 Wicklow County Council 0 0 376,748 252,223 5,697,985 1,855,332 9,450,894 5,145,834

Total 22,461,089 15,546,800 20,849,812 13,397,471 169,447,228 101,609,879 379,568,756 205,797,700

REVENUE EXPENDITURE AND INCOME

City & County Councils Traffic Management Road Safety Engineering Road Safety Public Lighting Improvement Improvements Promotion/Education Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 2,603,500 67,600 5,043,700 170,300 50,200 230,000 856,000 18,500 Dublin City Council 10,014,186 0 25,917,828 7,091,479 0 0 3,642,241 0 Galway City Council 1,303,304 4,950 2,942,235 1,419,280 155,942 155,000 331,212 9,857 Carlow County Council 969,849 88,041 115,984 12,365 177,767 133,328 213,064 6,291 Cavan County Council 597,383 1,236 151,552 67 130,383 16,532 1,070 0 Clare County Council 1,684,168 251,741 118,576 305 432,508 365,000 391,692 9,819 Cork County Council 6,217,059 740,148 675,841 135,996 34,761 956 751,794 21,886 Donegal County Council 2,283,115 217,483 79,024 1,537 595,106 442,280 235,928 7,839 Dun Laoghaire Rathdown County Council 4,789,697 314,999 4,472,939 259,172 55,000 0 1,216,301 52,781 Fingal County Council 4,456,515 478,382 2,376,473 46,483 0 0 1,139,099 90,994 Galway County Council 1,409,268 190,134 386,112 7,866 493,494 326,913 107,066 10,065 Kerry County Council 2,028,641 216,670 49,813 1,070 418,078 284,315 265,915 10,542 Kildare County Council 4,472,557 552,554 1,178,002 7,779 81,673 0 779,988 151,987 Kilkenny County Council 1,130,208 130,023 158,266 4,083 41,022 199,196 35,036 686 Laois County Council 1,281,555 339,194 95,493 2,589 1,128,612 835,002 120,372 8,166 Leitrim County Council 363,123 26,059 147,298 3,649 360,836 294,463 16,500 299 Limerick City and County Council 2,787,805 4,607 1,593,049 245,188 539,382 276,426 796,367 16,939 Longford County Council 585,558 116,604 117,057 2,730 364,403 171,354 32,558 167 Louth County Council 1,449,164 39,500 151,581 5,294 625,132 166,117 446,951 29,693 Mayo County Council 1,477,611 238,886 139,816 3,940 607,372 527,076 151,508 93,713 Meath County Council 2,265,196 13 100,749 2,031 259,889 210,306 360,403 7,319 Monaghan County Council 832,282 163,566 5,000 0 235,000 175,000 56,000 0 Offaly County Council 901,042 220,811 139,094 3,280 706,006 475,945 75,920 2,255 Roscommon County Council 736,144 116,258 67,820 0 144,275 111,703 70,140 6,703 Sligo County Council 684,168 0 337,748 6,857 200,574 4,905 128,973 43,174 South Dublin County Council 4,838,800 609,400 2,581,800 82,400 1,736,100 99,100 2,065,100 94,200 Tipperary County Council 2,321,201 211,673 171,006 3,345 348,524 318,978 119,281 3,610 Waterford City and County Council 2,050,966 43,531 444,319 10,500 436,671 326,632 177,929 4,500 Westmeath County Council 1,069,691 138,084 89,946 31,537 241,835 201,278 278,941 8,779 Wexford County Council 1,404,406 20,552 87,813 1,293 523,560 271,310 186,285 4,307 Wicklow County Council 1,984,186 18,258 1,241,484 1,008,363 367,816 184,007 240,557 7,059

Total 70,992,347 5,560,957 51,177,416 10,570,778 11,491,921 6,803,122 15,290,190 722,128

REVENUE EXPENDITURE AND INCOME

City & County Councils Support to Roads Capital Agency & Recoupable Car Parking Programme Services Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 4,801,900 8,346,200 1,238,700 10,800 16,500 246,800 24,777,100 12,393,100 Dublin City Council 12,354,666 33,570,000 5,254,708 14,000 1,923,523 2,268,916 94,990,657 49,316,495 Galway City Council 1,358,701 4,219,533 23 0 64,408 0 12,293,009 8,087,196 Carlow County Council 233,703 399,724 91,276 2,691 0 61,000 8,593,217 4,265,005 Cavan County Council 545,718 606,678 189,961 9,173 219,990 94,889 16,800,445 10,255,010 Clare County Council 826,501 1,332,221 378,779 20,249 0 0 25,709,647 17,127,844 Cork County Council 2,915,244 1,610,048 1,932,303 95,219 2,315,213 1,396,816 72,994,731 41,297,276 Donegal County Council 1,109,610 1,012,225 674,760 90,301 94,800 50,622 39,776,169 23,485,834 Dun Laoghaire Rathdown County Council 3,173,738 6,301,616 1,665,729 62,037 630,055 277,858 29,336,094 11,852,736 Fingal County Council 767,706 1,800,939 754,508 46,844 264,775 319,189 23,729,678 7,024,194 Galway County Council 933,485 681,874 959,562 13,490 335,204 275,949 33,241,055 21,359,152 Kerry County Council 1,579,383 2,853,289 2,614,331 215,283 193,659 288,711 31,144,638 19,090,067 Kildare County Council 2,000,653 2,445,702 3,978,890 397,024 601 0 31,749,772 12,304,896 Kilkenny County Council 963,442 2,225,476 310,076 20,685 624,461 204,377 17,093,916 11,104,111 Laois County Council 247,957 520,087 569,732 17,628 640,583 664,701 14,747,129 9,618,006 Leitrim County Council 71,775 95,291 472,750 14,006 1,017,776 559,044 11,059,859 7,594,997 Limerick City and County Council 1,290,455 1,970,060 820,974 21,878 313,284 185,852 37,098,898 18,743,105 Longford County Council 801,097 801,858 141,654 4,080 16,740 200,000 10,276,789 6,510,014 Louth County Council 1,130,409 2,190,377 737,823 17,958 203,418 353,909 19,108,227 9,137,200 Mayo County Council 1,126,457 2,021,452 2,287,151 1,545,363 1,064,169 770,514 33,950,973 24,885,787 Meath County Council 945,057 1,425,706 1,639,085 129,758 3,271,881 2,022,845 32,007,420 17,789,807 Monaghan County Council 652,090 634,074 71,680 49,554 689,073 110,615 14,984,225 9,469,712 Offaly County Council 263,574 769,446 416,297 16,057 575,381 116,819 12,305,082 8,031,104 Roscommon County Council 0 0 159,860 5,110 1,631,547 1,338,203 19,188,311 13,834,284 Sligo County Council 404,558 1,912,201 345,661 9,250 1,526,449 869,538 21,960,668 17,607,314 South Dublin County Council 478,500 670,000 986,100 55,300 15,100 157,000 27,549,700 5,037,200 Tipperary County Council 2,001,653 3,166,673 2,456,257 34,518 115,793 184,000 39,056,268 23,263,367 Waterford City and County Council 1,134,574 2,329,148 366,702 8,027 2,786,219 2,235,464 26,475,859 15,929,180 Westmeath County Council 1,211,898 1,855,496 1,453,994 45,605 121,279 29,000 15,244,540 10,214,317 Wexford County Council 1,284,027 2,818,984 345,533 2,958 1,032,660 1,000,684 26,302,950 14,753,991 Wicklow County Council 1,417,976 2,125,571 466,325 18,355 36,937 103,420 21,280,908 10,718,422

Total 48,026,508 92,711,950 33,781,185 2,993,202 21,741,479 16,386,737 844,827,932 472,100,724

Total For Service Division Expenditure Income € €

Regional Assemblies 0 0 844,827,932 472,100,724 Less: Inter Local Authority Contributions 2,710,657 2,710,657

Divisional Total 842,117,275 469,390,067

Service Division C

Water Services

The functions of Local Authorities in this Service Division include: - The provision of public water supply and sewerage schemes, assistance towards the provision in existing dwellings of piped water supply and/or sewerage facilities, public conveniences, etc. 34

REVENUE EXPENDITURE AND INCOME City & County Councils Waste Water Collection of Water and Water Supply Public Conveniences Treatment Waste Water Charges Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 6,275,600 6,040,900 3,042,900 2,927,100 0 5,800 52,300 8,000 Dublin City Council 32,373,629 32,423,192 12,516,791 12,585,434 0 0 182,823 3,000 Galway City Council 2,111,339 59,867 750,405 19,489 405,272 398,145 201,472 12,500 Carlow County Council 2,670,164 60,283 2,041,759 55,859 64,782 1,218 91,947 311 Cavan County Council 1,878,389 1,988,984 1,648,664 1,753,399 29,990 6,493 38,743 339 Clare County Council 5,295,637 10,779,110 3,536,134 87,011 1,690,614 33,060 184,270 4,775 Cork County Council 22,928,607 22,928,607 8,001,478 8,001,478 171,845 171,845 1,432,029 33,019 Donegal County Council 10,954,760 326,333 2,712,334 79,284 620,590 21,254 254,687 10,044 Dun Laoghaire Rathdown County Co 5,749,424 4,255,732 2,882,186 2,184,063 253,406 43,447 85,943 3,500 Fingal County Council 10,995,794 11,236,574 6,462,490 6,654,291 0 0 273,845 15,038 Galway County Council 4,448,122 4,327,135 1,444,280 1,426,045 40,914 844 444,840 6,756 Kerry County Council 7,717,441 424,530 3,120,711 88,309 275,125 6,695 939,296 19,342 Kildare County Council 4,079,547 4,079,547 4,098,610 4,098,610 110,000 110,000 144,000 3,100 Kilkenny County Council 3,199,602 3,070,247 1,735,946 1,855,247 475,039 400,108 70,242 4,419 Laois County Council 2,723,201 2,706,390 1,906,523 2,004,877 61,527 39,229 70,444 0 Leitrim County Council 1,515,567 1,515,567 1,163,267 1,163,267 183,532 183,532 11,584 0 Limerick City and County Council 8,378,638 8,378,641 3,075,934 3,075,942 215,588 215,588 131,210 5,286 Longford County Council 2,138,614 72,347 1,170,622 39,866 93,892 2,529 37,905 350 Louth County Council 3,345,630 3,416,228 1,852,265 1,893,637 243,313 315,089 230,770 5,473 Mayo County Council 6,708,137 5,580,548 4,088,727 3,275,631 631,529 382,734 107,629 2,195 Meath County Council 4,025,205 192,476 3,709,388 105,199 154,822 4,005 58,503 21,652 Monaghan County Council 1,891,156 29,175 1,387,966 16,393 32,901 3,237 44,961 750 Offaly County Council 2,101,842 3,718,494 1,398,086 33,273 0 0 48,155 436 Roscommon County Council 4,215,984 4,215,966 1,272,793 1,272,807 15,901 15,900 27,573 0 Sligo County Council 2,682,120 2,682,120 817,564 817,564 77,281 77,281 21,022 548 South Dublin County Council 4,130,500 4,130,400 3,383,400 3,383,400 462,300 462,400 0 0 Tipperary County Council 7,859,899 191,564 2,768,319 84,428 732,957 20,218 309,343 45,946 Waterford City and County Council 6,533,758 6,486,264 1,975,848 1,932,228 63,367 25,577 314,038 6,334 Westmeath County Council 2,023,808 2,011,570 1,553,532 1,558,349 220,787 263,235 79,805 850 Wexford County Council 4,238,367 3,911,559 2,438,177 2,170,979 1,044,248 149,095 306,250 13,959 Wicklow County Council 3,478,447 3,480,327 2,322,805 2,324,108 0 0 341,208 12,530

Total 188,668,928 154,720,677 90,279,904 66,967,568 8,371,523 3,358,558 6,536,837 240,453

REVENUE EXPENDITURE AND INCOME City & County Councils Admin of Group and Support to Water Agency & Recoupable Local Authority Water Total For Service Private Installations Capital Programme Services & Sanitary Services Division Expenditure Income Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € € € €

Cork City Council 0 0 0 0 11,400 3,100 179,800 16,400 9,562,000 9,001,300 Dublin City Council 0 0 0 0 3,605,454 3,373,708 13,067,827 83,738 61,746,524 48,469,072 Galway City Council 0 0 61,118 0 242,255 3,093,997 0 0 3,771,859 3,583,998 Carlow County Council 1,243 0 0 0 0 0 0 4,659,350 4,869,895 4,777,021 Cavan County Council 3,204,665 3,124,097 229,311 19,452 21,717 21,583 0 0 7,051,479 6,914,348 Clare County Council 1,121,094 911,314 591,704 17,850 0 0 55,000 0 12,474,453 11,833,119 Cork County Council 1,311,797 1,134,285 527,916 527,916 2,393,464 2,175,957 1,842,763 500,001 38,609,899 35,473,108 Donegal County Council 118,177 44,868 1,997,227 51,179 948,202 2,949,010 574,198 13,329,319 18,180,175 16,811,291 Dun Laoghaire Rathdown County Co 10,000 10,000 376,669 247,931 0 2,530,500 4,117,523 228,364 13,475,150 9,503,537 Fingal County Council 0 0 1,898,318 1,971,902 3,421 3,690 1,518,030 21,588 21,151,897 19,903,082 Galway County Council 3,218,786 3,003,911 1,504,979 1,667,219 9,320 490 0 0 11,111,241 10,432,400 Kerry County Council 1,170,218 1,045,637 1,027,962 104,415 215,934 12,001,919 0 0 14,466,687 13,690,847 Kildare County Council 349,989 208,899 1,633,335 1,633,335 0 0 0 0 10,415,480 10,133,490 Kilkenny County Council 959,711 869,190 333,804 414,918 3,802 6,000 0 0 6,778,146 6,620,129 Laois County Council 195,480 62,228 114,857 110,127 151 0 0 0 5,072,184 4,922,851 Leitrim County Council 223,475 140,944 281,758 281,758 7,055 7,055 10,432 0 3,396,670 3,292,124 Limerick City and County Council 1,221,959 1,128,523 443,788 443,788 88,641 88,641 20,000 0 13,575,758 13,336,408 Longford County Council 101,694 44,350 493,500 16,688 336,872 4,157,655 0 0 4,373,098 4,333,784 Louth County Council 171,989 124,194 732,053 754,311 217,677 224,041 0 0 6,793,698 6,732,973 Mayo County Council 4,121,335 3,813,566 2,037,917 1,516,685 319,200 3,069,200 0 0 18,014,474 17,640,559 Meath County Council 218,312 170,058 1,005,954 77 63,426 8,370,983 0 4,173 9,235,609 8,868,624 Monaghan County Council 2,783,103 2,677,609 295,336 29,834 129,247 3,657,967 0 0 6,564,671 6,414,965 Offaly County Council 777,427 587,509 277,698 25,861 0 0 0 0 4,603,208 4,365,573 Roscommon County Council 47,719 0 1,086,200 1,086,200 0 0 289,000 289,000 6,955,171 6,879,873 Sligo County Council 46,904 31,515 170,794 170,794 205,979 205,979 0 0 4,021,664 3,985,802 South Dublin County Council 0 0 519,600 519,600 0 0 3,002,000 559,900 11,497,800 9,055,700 Tipperary County Council 644,772 577,544 939,671 938,743 366,174 11,421,739 56,057 25,000 13,677,192 13,305,182 Waterford City and County Council 200,359 162,655 805,278 735,441 187,848 107,082 234,026 176,855 10,314,522 9,632,436 Westmeath County Council 143,384 111,551 618,015 615,726 33,590 32,797 31,701 0 4,704,622 4,594,079 Wexford County Council 1,347,870 1,257,338 1,512,665 1,534,733 13,853 13,956 100,000 0 11,001,430 9,051,619 Wicklow County Council 274,917 223,305 689,374 689,874 442,876 550,403 573,896 370,554 8,123,524 7,651,102

Total 23,986,378 21,465,091 22,206,799 16,126,357 9,867,557 58,067,450 25,672,253 20,264,242 375,590,179 341,210,396

Total For Service Division

Expenditure Income € €

Regional Assemblies 0 0 375,590,179 341,210,396 Less: Inter Local Authority Contributions 300,000 300,000

Divisional Total 375,290,179 340,910,396

Service Division D

Development Management

The functions of Local Authorities in this Service Division include: Physical planning policy, control of new development and building, promotion of industrial and other development, etc. 38

REVENUE EXPENDITURE AND INCOME City & County Councils Development Industrial and Forward Planning Enforcement Management Commercial Facilities Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € € Cork City Council 1,309,800 22,200 2,127,900 493,300 627,300 17,200 0 0 Dublin City Council 5,958,709 94,000 7,094,861 2,292,000 2,781,403 75,000 11,137,300 4,906,160 Galway City Council 665,663 15,595 1,084,196 288,965 357,646 10,782 184,338 81,000 Carlow County Council 184,395 4,632 965,345 81,411 301,240 7,122 156,198 3,714 Cavan County Council 209,707 31,210 946,965 299,215 194,759 2,498 0 0 Clare County Council 1,427,187 34,721 1,339,659 356,335 1,143,997 27,109 0 0 Cork County Council 3,144,994 73,010 9,047,589 1,734,737 1,071,770 39,736 1,016,842 315,896 Donegal County Council 926,627 24,489 2,549,583 604,495 797,465 26,244 5,145 127 Dun Laoghaire Rathdown County Co 2,356,068 79,992 4,737,400 933,811 697,072 40,859 223,132 33,275 Fingal County Council 3,181,165 139,062 6,533,162 1,094,072 794,489 51,365 890,627 33,705 Galway County Council 835,375 119,856 2,115,229 737,616 507,414 33,101 0 0 Kerry County Council 973,171 28,439 2,472,090 743,171 1,195,150 40,905 42,084 14,832 Kildare County Council 1,400,679 24,536 4,773,298 1,041,154 776,026 17,225 193,812 40,997 Kilkenny County Council 588,076 10,919 1,441,192 353,388 425,324 20,901 1,000 0 Laois County Council 501,167 11,533 801,906 310,619 391,601 21,182 77,556 0 Leitrim County Council 195,412 5,427 564,487 111,395 185,970 4,924 0 0 Limerick City and County Council 1,398,952 23,528 2,443,711 896,978 826,259 63,896 10,053 121 Longford County Council 457,028 9,334 1,094,145 137,165 334,286 11,984 266,792 1,896 Louth County Council 892,432 24,890 1,834,697 430,920 952,881 61,200 184,645 0 Mayo County Council 608,226 18,209 2,226,281 481,409 618,510 13,059 0 10,000 Meath County Council 538,471 559 3,768,788 1,068,516 532,514 0 985,811 32,280 Monaghan County Council 231,237 9,960 1,349,191 321,929 166,038 12,891 0 0 Offaly County Council 562,598 23,447 1,558,672 269,710 255,199 6,874 89,056 4,561 Roscommon County Council 395,711 11,652 1,139,075 194,279 464,314 12,712 116,787 0 Sligo County Council 687,260 18,213 852,872 187,166 457,699 45,490 0 0 South Dublin County Council 3,177,600 156,300 3,132,400 1,187,400 879,700 68,100 1,203,800 132,500 Tipperary County Council 1,076,034 25,052 1,816,078 616,641 1,048,333 37,639 38,804 0 Waterford City and County Council 417,326 5,983 1,808,775 373,471 283,129 11,968 1,957 0 Westmeath County Council 540,246 19,292 1,023,944 215,606 576,692 24,523 59,077 35,185 Wexford County Council 1,061,366 18,598 1,940,819 548,559 949,840 38,678 1,359 0 Wicklow County Council 460,682 13,526 2,371,801 807,388 1,028,298 109,060 575,887 120,085 Total 36,363,363 1,098,164 76,956,111 19,212,821 21,622,319 954,225 17,462,060 5,766,333

REVENUE EXPENDITURE AND INCOME City & County Councils Tourism Development Community and Unfinished Housing Building Control and Promotion Enterprise Function Estates Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € € Cork City Council 561,200 0 1,558,000 163,200 0 0 397,000 8,200 Dublin City Council 2,318,017 140,000 7,816,407 5,500,516 0 0 1,628,014 807,600 Galway City Council 264,398 0 1,199,390 739,044 85,829 9,555 81,646 22,319 Carlow County Council 101,059 0 758,187 41,776 115,324 2,540 152,658 7,418 Cavan County Council 492,893 7,128 4,538,965 3,494,581 182,428 18,512 96,175 1,467 Clare County Council 7,671,357 7,107,216 1,958,370 875,548 325,555 6,647 390,017 25,137 Cork County Council 1,161,892 55,128 5,439,613 3,685,177 510,703 10,821 916,246 23,383 Donegal County Council 828,276 15,794 3,760,989 349,012 242,760 4,305 134,436 58,823 Dun Laoghaire Rathdown County Co 360,904 101,000 1,659,390 1,016,160 4,200 0 1,090,987 320,882 Fingal County Council 969,493 104,770 1,491,859 185,602 0 0 1,192,387 214,167 Galway County Council 307,017 22,404 1,233,665 95,416 263,760 3,537 435,260 11,230 Kerry County Council 1,271,038 20,431 1,236,080 101,455 0 0 359,643 244,153 Kildare County Council 249,500 41,175 4,370,796 2,286,165 843,960 15,814 502,039 85,762 Kilkenny County Council 1,083,532 102,115 1,356,521 705,346 51,359 207 27,038 10,000 Laois County Council 234,785 5,317 1,211,040 726,242 227,312 5,806 90,426 30,060 Leitrim County Council 244,532 624 443,175 80,259 176,019 5,031 114,629 3,291 Limerick City and County Council 1,781,084 17,994 909,717 102,672 108,028 2,137 174,494 11,739 Longford County Council 56,898 860 866,916 260,439 566,781 17,380 50,991 1,227 Louth County Council 381,325 6,567 4,231,929 3,261,795 228,985 197,065 214,078 86,156 Mayo County Council 637,163 198,426 1,266,503 89,000 121,858 2,330 169,841 20,135 Meath County Council 250,697 52,476 1,537,913 565,225 162,161 80,000 113,885 0 Monaghan County Council 300,477 9,737 1,583,221 374,474 0 0 182,073 41,046 Offaly County Council 245,480 769 1,553,328 999,596 73,382 0 75,072 4,169 Roscommon County Council 183,802 36,059 884,138 125,486 362,191 11,652 137,450 19,237 Sligo County Council 179,480 3 753,178 117,731 27,300 0 69,819 5,577 South Dublin County Council 1,722,600 68,800 3,596,000 2,313,100 0 0 569,100 129,500 Tipperary County Council 522,576 28,110 2,125,958 1,216,975 528,335 10,583 171,431 42,589 Waterford City and County Council 887,340 2,910 2,357,197 1,262,089 444,997 11,380 265,077 53,454 Westmeath County Council 434,695 39,966 2,569,816 2,034,847 119,524 4,549 150,580 27,390 Wexford County Council 178,439 33,500 1,493,157 69,692 71,359 0 707,214 36,655 Wicklow County Council 313,798 10,429 3,654,718 2,616,014 31,054 239 199,718 5,486 Total 26,195,747 8,229,708 69,416,134 35,454,636 5,875,165 420,090 10,859,425 2,358,255

REVENUE EXPENDITURE AND INCOME

City & County Councils Economic Development and Heritage and Conservation Agency & Recoupable Property Management Total For Service Division Promotion Services Services Expenditure Income Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € € € € Cork City Council 2,630,300 1,006,900 2,000 0 502,400 22,700 49,400 6,700 9,765,300 1,740,400 Dublin City Council 6,972,253 2,558,711 281,826 379,342 1,669,762 50,000 0 562,479 47,658,552 17,365,808 Galway City Council 301,768 2,799 176,618 3,416 460,148 22,618 8,000 0 4,869,639 1,196,092 Carlow County Council 1,528,356 949,045 74,053 14,782 8,947 0 0 0 4,345,761 1,112,440 Cavan County Council 1,447,138 1,053,221 40,909 20,513 170,440 46,083 93,461 58,733 8,413,840 5,033,160 Clare County Council 1,589,175 1,063,383 123,555 80,017 220,289 24,342 125,000 0 16,314,160 9,600,454 Cork County Council 8,985,665 3,842,254 526,425 13,175 604,063 222,448 628,010 16,078 33,053,812 10,031,843 Donegal County Council 1,660,043 1,238,368 0 0 246,939 103,156 300,233 47,030 11,452,497 2,471,843 Dun Laoghaire Rathdown County Council 4,358,367 1,450,684 874,379 261,292 351,098 60,602 0 0 16,712,997 4,298,557 Fingal County Council 2,997,675 1,258,641 848,016 631,939 411,515 199,638 0 0 19,310,388 3,912,962 Galway County Council 1,699,760 1,062,557 0 0 458,020 108,632 31,295 71,323 7,886,795 2,265,672 Kerry County Council 2,909,530 1,228,239 56,335 123,527 381,346 152,760 0 0 10,896,467 2,697,912 Kildare County Council 1,984,247 1,285,213 0 0 579,235 66,064 0 0 15,673,592 4,904,104 Kilkenny County Council 2,184,856 963,413 13,830 35,000 722,190 143,183 0 0 7,894,917 2,344,472 Laois County Council 1,527,394 1,054,185 78,746 2,544 277,642 196,173 0 0 5,419,575 2,363,660 Leitrim County Council 1,533,858 964,742 216 8,180 112,595 78,764 137,608 94,265 3,708,501 1,356,904 Limerick City and County Council 4,103,158 1,585,848 1,312,394 772,833 357,752 150,020 2,446,439 2,271,427 15,872,042 5,899,193 Longford County Council 824,246 562,740 900 8,000 169,644 46,534 522,446 511,559 5,211,074 1,569,118 Louth County Council 4,037,102 2,966,150 78,219 40,049 248,681 78,332 145 0 13,285,120 7,153,125 Mayo County Council 3,484,953 1,362,436 0 45,000 255,721 147,096 420,246 323,194 9,809,302 2,710,294 Meath County Council 1,057,093 829,472 67,000 0 478,293 131,318 77,201 6,877 9,569,827 2,766,724 Monaghan County Council 3,336,713 2,378,918 0 0 239,129 111,473 122,346 83,982 7,510,425 3,344,408 Offaly County Council 1,179,758 1,047,081 0 0 208,161 29,479 4,000 0 5,804,706 2,385,686 Roscommon County Council 1,196,677 632,415 232,066 197,000 157,894 11,178 2,130 0 5,272,233 1,251,672 Sligo County Council 1,191,936 709,929 0 60,000 188,527 58,346 0 3,000 4,408,071 1,205,456 South Dublin County Council 3,447,600 1,217,900 1,836,300 1,090,300 131,700 71,400 20,000 0 19,716,800 6,435,300 Tipperary County Council 2,889,205 1,304,167 559,900 127,471 519,592 245,117 45,938 30,000 11,342,185 3,684,343 Waterford City and County Council 5,473,416 3,436,067 489,216 553,275 898,250 64,492 380,849 157,166 13,707,529 5,932,254 Westmeath County Council 2,219,946 1,679,033 620,825 336,476 223,110 136,441 0 0 8,538,455 4,553,309 Wexford County Council 2,840,429 802,920 547,894 302,065 281,926 17,134 0 0 10,073,802 1,867,801 Wicklow County Council 2,049,962 896,478 393,084 226,147 200,974 104,240 0 0 11,279,975 4,909,091 Total 83,642,581 42,393,907 9,234,706 5,332,342 11,735,982 2,899,763 5,414,748 4,243,813 374,778,340 128,364,058

Total For Service Division

Expenditure Income € €

Regional Assemblies 0 0 374,778,340 128,364,058 Less: Inter Local Authority Contributions 1,116,021 1,116,021

Divisional Total 373,662,319 127,248,037

Service Division E

Environmental Protection

The functions of Local Authorities in this Service Division include: Waste collection and disposal, burial grounds, safety of structures and places, fire protection; pollution control, etc. 43

REVENUE EXPENDITURE AND INCOME City & County Councils Landfill Operation and Recovery & Recycling Waste to Energy Provision of Waste to Aftercare Facilities Operations Facilities Operations Collection Services Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € € Cork City Council 1,992,300 1,277,200 1,355,300 12,900 0 0 0 0 Dublin City Council 4,659,069 0 3,548,444 878,600 0 0 1,829,868 0 Galway City Council 431,983 2,793 396,367 59,014 0 0 10,423 23,000 Carlow County Council 3,473,492 2,649,740 281,448 56,949 0 0 0 0 Cavan County Council 758,068 463,115 293,761 64,906 0 0 3,218 83 Clare County Council 1,478,264 557,872 1,970,454 354,266 0 0 0 0 Cork County Council 4,512,357 851,116 6,429,347 2,696,393 0 0 0 0 Donegal County Council 1,888,363 3,237 592,019 114,795 0 0 20,499 0 Dun Laoghaire Rathdown County Co 4,158,333 2,337,100 1,965,835 1,189,895 867,600 862,400 257,393 9,728 Fingal County Council 5,855,936 49,094 2,676,372 880,634 963,600 0 0 0 Galway County Council 56,500 0 587,131 45,433 0 0 91,722 1,134 Kerry County Council 2,797,173 1,771,145 879,983 307,949 0 0 609,165 416,233 Kildare County Council 968,023 8,072 97,518 77,800 0 0 0 0 Kilkenny County Council 286,903 475,874 775,726 41,703 0 0 59,450 56,197 Laois County Council 1,587,768 597,459 518,147 2,864 0 0 0 12,000 Leitrim County Council 160,586 177 162,355 30,784 0 0 26,579 78 Limerick City and County Council 699,105 145,749 621,373 208,467 258,398 450,902 579,815 1,619 Longford County Council 4,845 0 80,306 14,000 0 0 0 0 Louth County Council 823,645 8,237 350,467 63,484 496,507 15,269 7,032 0 Mayo County Council 3,763,973 1,210,257 169,336 50,916 0 0 0 0 Meath County Council 324,744 4,351 588,708 225,645 0 0 159,226 3,101 Monaghan County Council 981,930 207,553 107,444 279,880 0 0 10,000 0 Offaly County Council 890,756 29,960 655,559 48,341 21,650 320 652,170 557,772 Roscommon County Council 301,773 58,915 563,185 110,202 0 0 2,294 0 Sligo County Council 0 0 428,227 16,283 0 0 0 0 South Dublin County Council 6,300,500 3,661,900 790,200 297,300 1,043,700 0 927,600 768,300 Tipperary County Council 1,759,246 268,608 1,183,291 423,449 0 0 14,960 0 Waterford City and County Council 931,210 5,584 856,832 310,357 0 0 807,591 512,515 Westmeath County Council 300,670 137,317 221,290 41,184 0 0 0 0 Wexford County Council 2,509,809 6,312 1,145,466 362,269 0 0 74,066 439 Wicklow County Council 670,202 59,686 1,524,234 332,209 0 0 46,005 400,000 Total 55,327,527 16,848,424 31,816,125 9,598,871 3,651,455 1,328,891 6,189,078 2,762,199

REVENUE EXPENDITURE AND INCOME City & County Councils Waste Regulations, Waste Management Litter Management Street Cleaning Monitoring and Planning Enforcement Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € € Cork City Council 309,900 52,900 7,264,000 194,000 399,300 254,100 541,400 131,100 Dublin City Council 4,150,880 198,250 38,932,617 324,000 4,084,866 3,910,000 886,409 735,600 Galway City Council 605,983 62,787 2,385,410 47,860 397,457 57,842 59,335 449 Carlow County Council 227,124 12,831 699,060 16,429 272,375 184,702 86,387 1,695 Cavan County Council 352,005 20,145 343,467 6,436 596,761 345,536 104,815 1,249 Clare County Council 921,845 52,601 1,813,169 44,755 639,071 455,207 189,687 87,831 Cork County Council 2,105,468 92,865 1,818,546 40,244 1,556,799 965,529 326,678 3,864 Donegal County Council 1,543,440 77,942 674,765 1,512 275,698 228,135 60,334 0 Dun Laoghaire Rathdown County Council 1,360,208 129,643 5,845,285 328,925 662,340 382,917 79,200 0 Fingal County Council 866,862 124,688 6,056,488 271,313 1,211,112 359,006 373,357 23,026 Galway County Council 1,006,507 64,751 1,184,361 13,835 527,011 40,443 172,410 21,633 Kerry County Council 595,739 50,304 2,763,409 81,516 442,659 83,910 42,000 0 Kildare County Council 1,396,880 75,223 2,323,095 21,642 11,904,957 11,221,831 235,792 4,237 Kilkenny County Council 385,278 179,087 1,554,370 31,667 350,041 53,275 88,493 0 Laois County Council 432,666 40,317 410,816 16,658 527,860 190,618 84,955 1,698 Leitrim County Council 145,077 8,552 27,960 447 478,099 269,382 64,328 1,514 Limerick City and County Council 1,074,441 185,420 4,275,871 78,693 673,412 467,049 996,030 492,611 Longford County Council 513,847 40,653 573,728 12,766 513,873 213,204 15,887 0 Louth County Council 1,021,977 78,972 2,239,691 13,434 547,671 181,827 26,306 0 Mayo County Council 791,477 58,235 1,328,311 349,124 309,632 173,874 399,187 341,448 Meath County Council 560,597 69,832 1,364,642 22,444 4,468,552 2,686,031 11,937 0 Monaghan County Council 438,498 39,014 559,444 0 382,353 41,399 134,778 3,126 Offaly County Council 387,787 22,009 429,825 6,604 590,557 318,366 22,487 1,772 Roscommon County Council 467,867 46,032 0 0 311,851 156,245 47,652 8,500 Sligo County Council 269,913 29,668 645,875 14,300 379,737 241,586 29,000 0 South Dublin County Council 1,769,300 164,000 6,914,800 244,900 1,072,300 342,100 0 0 Tipperary County Council 1,222,399 297,882 1,671,222 38,087 659,513 51,967 184,503 40,137 Waterford City and County Council 511,777 57,197 3,741,011 102,450 456,134 341,333 82,252 2,707 Westmeath County Council 1,029,574 49,794 961,593 18,506 293,196 204,801 34,914 104 Wexford County Council 713,135 47,998 1,465,388 21,143 640,953 149,255 97,927 290 Wicklow County Council 284,412 33,446 1,646,314 35,895 1,022,342 44,847 391,095 13,931 Total 27,462,862 2,463,039 101,914,532 2,399,586 36,648,480 24,616,317 5,869,533 1,918,520

REVENUE EXPENDITURE AND INCOME City & County Councils Maintenance and Safety of Structures and Operation of Fire Upkeep of Burial Fire Prevention Places Service Grounds Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € € Cork City Council 1,298,300 557,200 649,400 213,600 15,743,000 1,700,200 1,575,500 242,000 Dublin City Council 5,000 2,000 3,350,068 2,569,500 118,260,161 73,569,220 2,496,199 0 Galway City Council 750,641 271,972 286,998 3,275 4,800,000 0 0 160,200 Carlow County Council 226,375 57,350 457,305 115,377 2,653,601 272,783 165,159 71,362 Cavan County Council 23,506 0 291,919 84,097 3,870,092 269,194 292,179 6,799 Clare County Council 297,739 85,067 769,227 96,089 4,620,877 270,412 573,956 165,064 Cork County Council 3,369,540 1,013,427 2,162,508 246,726 12,979,035 57,164 1,805,801 1,271,278 Donegal County Council 42,423 520 603,274 94,777 6,684,151 230,324 151,080 258,105 Dun Laoghaire Rathdown County Council 2,168,083 1,730,695 567,930 19,198 14,493,100 0 0 230,000 Fingal County Council 2,192,107 1,176,390 1,274,555 101,642 19,312,482 0 146,437 750,000 Galway County Council 591,443 226,069 786,841 233,413 11,129,219 5,272,691 798,878 322,063 Kerry County Council 1,145,625 350,900 1,040,637 164,734 5,845,187 534,191 530,129 15,433 Kildare County Council 926,975 419,841 481,642 97,716 5,178,529 160,765 612,136 266,799 Kilkenny County Council 377,708 73,221 215,952 50,573 3,886,241 360,685 245,400 101,031 Laois County Council 127,511 61,252 387,346 86,572 3,445,557 636,883 111,751 85,435 Leitrim County Council 32,914 24,000 256,989 82,996 1,902,866 155,234 109,136 28,208 Limerick City and County Council 1,216,850 858,356 625,524 173,636 14,995,572 1,451,271 665,635 394,842 Longford County Council 223,117 24,178 146,407 66,973 2,241,043 69,134 299,052 17,216 Louth County Council 572,178 110,853 338,178 128,338 7,890,404 532,799 236,943 238,634 Mayo County Council 509,003 307,348 781,580 119,354 5,472,139 400,500 653,053 220,573 Meath County Council 260,156 60,588 591,017 178,880 4,121,385 373,827 330,807 235,655 Monaghan County Council 14,052 0 305,219 92,810 2,444,162 93,537 3,000 128,504 Offaly County Council 177,370 75,189 354,912 98,036 2,851,586 430,054 258,762 105,962 Roscommon County Council 313,996 105,830 227,143 78,644 2,859,539 166,761 0 60,000 Sligo County Council 270,860 140,729 277,445 81,162 3,544,014 306,863 199,769 46,303 South Dublin County Council 1,317,600 754,200 750,100 38,400 18,826,200 400,000 0 0 Tipperary County Council 1,577,912 379,221 576,118 182,073 7,212,472 509,251 507,442 121,737 Waterford City and County Council 174,714 71,091 883,103 170,650 8,592,493 660,030 308,011 119,764 Westmeath County Council 517,175 114,232 502,500 241,921 2,536,434 356,259 274,827 111,320 Wexford County Council 468,389 128,214 924,997 135,299 4,127,749 491,488 443,763 191,597 Wicklow County Council 612,370 262,330 363,663 85,696 4,252,544 341,772 434,752 118,120 Total 21,801,632 9,442,264 21,230,499 6,132,156 326,771,831 90,073,293 14,229,557 6,084,002

REVENUE EXPENDITURE AND INCOME City & County Councils Water Quality, Air and Agency & Recoupable Total For Service

Noise Pollution Services Division Expenditure Income Expenditure Income Expenditure Income € € € € € € Cork City Council 453,800 11,000 0 0 31,582,200 4,646,200 Dublin City Council 859,599 16,200 1,458,882 1,298,957 184,522,062 83,502,327 Galway City Council 148,323 2,557 175,899 99,171 10,448,817 790,919 Carlow County Council 238,129 26,182 0 0 8,780,454 3,465,400 Cavan County Council 634,336 76,995 119 0 7,564,245 1,338,554 Clare County Council 843,044 27,314 38,193 0 14,155,527 2,196,479 Cork County Council 1,934,519 322,787 282,633 35,057 39,283,231 7,596,450 Donegal County Council 709,696 60,849 0 0 13,245,742 1,070,195 Dun Laoghaire Rathdown County Council 71,151 0 0 0 32,496,458 7,220,501 Fingal County Council 825,867 49,407 0 0 41,755,173 3,785,201 Galway County Council 658,806 49,465 0 0 17,590,829 6,290,929 Kerry County Council 874,880 129,671 0 10,000 17,566,584 3,915,986 Kildare County Council 1,089,310 51,955 0 0 25,214,856 12,405,882 Kilkenny County Council 812,068 344,805 23,355 0 9,060,984 1,768,119 Laois County Council 154,652 13,790 0 0 7,789,028 1,745,545 Leitrim County Council 371,941 12,949 26,665 710 3,765,495 615,031 Limerick City and County Council 1,038,110 31,888 3,454,584 2,954,685 31,174,719 7,895,188 Longford County Council 235,059 4,964 105,970 56,811 4,953,134 519,899 Louth County Council 824,668 507,998 0 0 15,375,667 1,879,846 Mayo County Council 959,613 150,086 2,804,465 2,599,827 17,941,769 5,981,542 Meath County Council 549,261 57,610 228 0 13,331,263 3,917,964 Monaghan County Council 765,071 54,123 207,903 9,018 6,353,854 948,964 Offaly County Council 273,076 19,779 3,771 500 7,570,268 1,714,664 Roscommon County Council 321,667 58,745 97,064 0 5,514,032 849,874 Sligo County Council 316,487 14,482 4,602 0 6,365,929 891,376 South Dublin County Council 458,100 5,500 0 0 40,170,400 6,676,600 Tipperary County Council 523,801 47,428 2,590,868 2,366,837 19,683,747 4,726,677

Waterford City and County Council 57,345 1,192 380,460 254,104 17,782,934 2,608,973 Westmeath County Council 216,700 534 42,164 52 6,931,037 1,276,025 Wexford County Council 933,136 156,234 0 0 13,544,778 1,690,538 Wicklow County Council 511,295 149,110 0 0 11,759,229 1,877,041 Total 18,663,506 2,455,599 11,697,827 9,685,728 683,274,444 185,808,889

Total For Service Division

Expenditure Income € €

Regional Assemblies 0 0 683,274,444 185,808,889 Less Inter Local Authority Contributions 73,340,426 73,340,426

Divisional Total 609,934,018 112,468,463

Service Division F

Recreation and Amenity

The functions of Local Authorities in this Service Division include: Swimming pools, libraries, parks, open spaces, recreation centres, art galleries, museums, conservation and improvement of amenities, etc. 49

REVENUE EXPENDITURE AND INCOME City & County Councils Community Sport and Leisure Facilities Operation of Library Outdoor Leisure Recreational Operations and Archival Service Areas Operations Development Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 1,187,200 570,400 7,313,500 823,600 9,476,700 361,400 1,099,400 332,500 Dublin City Council 11,123,243 2,925,546 24,463,238 732,950 23,202,840 836,538 16,687,376 5,267,881 Galway City Council 2,095,826 1,702,359 1,575,000 0 3,934,212 158,068 2,245,489 127,280 Carlow County Council 48,550 0 1,649,300 53,929 891,966 12,376 33,145 0 Cavan County Council 199,471 183 1,800,012 73,911 407,660 3,683 315,667 205,480 Clare County Council 1,866,421 774,480 4,201,318 160,275 2,187,559 101,834 84,556 0 Cork County Council 2,632,388 988,842 10,060,713 357,112 3,993,471 134,700 4,667,629 22,908 Donegal County Council 1,220,465 18,075 4,050,375 197,728 1,669,511 38,949 806 0 Dun Laoghaire Rathdown County Council 93,100 10,000 8,105,411 528,703 11,987,138 1,150,229 2,951,607 586,041 Fingal County Council 1,285,083 370,437 12,358,967 617,234 17,051,481 823,497 3,864,524 202,363 Galway County Council 214,500 700 4,918,941 1,943,468 667,003 46,236 682,312 327,792 Kerry County Council 520,341 2,158 3,707,169 142,103 2,525,060 64,133 267,664 116,513 Kildare County Council 883,064 455,953 6,817,573 265,911 1,261,349 10,852 468,094 190,188 Kilkenny County Council 344,663 0 2,651,418 107,017 2,265,485 32,509 42,278 0 Laois County Council 75,662 4,041 2,113,259 150,659 332,537 17,288 479,092 34,068 Leitrim County Council 164,952 38 1,546,727 52,396 389,432 18,745 304,452 131,210 Limerick City and County Council 694,583 0 5,685,977 110,772 2,715,736 39,798 393,840 76,000 Longford County Council 407,152 0 1,793,844 84,081 385,337 8,585 233,359 124,453 Louth County Council 249,023 60,000 2,882,385 150,844 1,450,082 10,841 1,455,518 290,030 Mayo County Council 2,200,821 1,062,771 3,116,679 173,575 1,702,580 32,720 1,200,280 725,404 Meath County Council 818,739 251,752 3,869,137 110,644 1,445,134 69,738 541,676 99,862 Monaghan County Council 335,859 0 2,318,662 110,744 631,898 3,000 0 0 Offaly County Council 301,337 22,655 2,243,874 85,000 396,024 0 0 0 Roscommon County Council 403,779 18,223 1,825,165 84,879 359,293 6,446 188,769 147,417 Sligo County Council 110,526 2,935 2,053,212 281,133 647,424 16,896 353,217 594 South Dublin County Council 668,900 150,000 10,263,200 676,500 16,074,000 762,200 7,519,500 2,875,000 Tipperary County Council 2,354,155 1,095,187 4,090,588 227,133 2,493,819 45,439 683,054 327,627 Waterford City and County Council 542,040 171,719 4,568,790 155,604 2,951,848 60,948 1,070,327 156,199 Westmeath County Council 2,134,283 1,009,889 2,525,128 117,619 1,151,028 25,915 627,698 240,489 Wexford County Council 402,395 0 4,297,427 132,102 1,457,514 21,288 1,030,622 206,333 Wicklow County Council 378,000 0 3,528,145 153,958 2,193,260 184,575 496,301 167,193

Total 35,956,524 11,668,343 152,395,133 8,861,583 118,298,382 5,099,427 49,988,249 12,980,827

REVENUE EXPENDITURE AND INCOME

City & County Councils Agency & Recoupable Total For Service Operation of Arts Programme Services Division Expenditure Income Expenditure Income Expenditure Income € € € € € €

Cork City Council 2,418,700 57,500 0 0 21,495,500 2,145,400 Dublin City Council 11,339,046 1,643,129 0 1,607,082 86,815,743 13,013,126 Galway City Council 5,673,489 1,881,655 586,631 376,863 16,110,647 4,246,224 Carlow County Council 1,114,440 84,667 0 0 3,737,401 150,972 Cavan County Council 1,409,171 341,963 773 0 4,132,754 625,220 Clare County Council 1,276,866 145,185 0 0 9,616,720 1,181,774 Cork County Council 1,789,323 146,565 541,618 63,720 23,685,142 1,713,847 Donegal County Council 1,887,064 283,088 45,220 45,220 8,873,441 583,060 Dun Laoghaire Rathdown County Council 4,401,131 615,530 1,802,255 1,951,800 29,340,641 4,842,303 Fingal County Council 5,776,872 618,355 0 0 40,336,927 2,631,885 Galway County Council 351,502 62,743 1,299,555 1,084,401 8,133,813 3,465,340 Kerry County Council 1,022,253 183,064 0 0 8,042,487 507,971 Kildare County Council 821,755 45,556 0 0 10,251,834 968,461 Kilkenny County Council 613,656 75,235 0 0 5,917,501 214,761 Laois County Council 1,103,813 472,714 120,000 120,000 4,224,363 798,771 Leitrim County Council 675,275 96,481 2,592 0 3,083,430 298,870 Limerick City and County Council 3,003,290 389,504 3,273 0 12,496,698 616,074 Longford County Council 268,031 37,842 4,296 4,000 3,092,019 258,962 Louth County Council 1,825,187 208,311 0 0 7,862,194 720,026 Mayo County Council 1,553,892 508,179 0 0 9,774,252 2,502,649 Meath County Council 861,198 52,571 2,452 459,744 7,538,336 1,044,312 Monaghan County Council 1,196,019 84,950 0 0 4,482,437 198,694 Offaly County Council 403,524 201,981 0 0 3,344,759 309,636 Roscommon County Council 768,461 331,709 1,447 0 3,546,914 588,674 Sligo County Council 743,079 149,899 0 0 3,907,459 451,458 South Dublin County Council 1,733,400 368,800 0 0 36,259,000 4,832,500 Tipperary County Council 1,362,405 174,618 850,937 827,009 11,834,958 2,697,014 Waterford City and County Council 2,425,927 611,882 923,455 977,319 12,482,387 2,133,671 Westmeath County Council 964,010 49,510 349,916 195,649 7,752,063 1,639,071 Wexford County Council 1,141,426 133,320 0 0 8,329,384 493,043 Wicklow County Council 865,805 77,123 13,891 12,000 7,475,401 594,849

Total 60,790,009 10,133,631 6,548,310 7,724,807 423,976,606 56,468,618

Total For Service Division Expenditure Income € €

Regional Assemblies 0 0 423,976,606 56,468,618 Less: Inter Local Authority Contributions 2,295,171 2,295,171

Divisional Total 421,681,435 54,173,447

Service Division G

Agriculture, Education, Health and Welfare

The functions of Local Authorities in this Service Division include: Contribution to educational support services, other services of a social and educational nature. 53

REVENUE EXPENDITURE AND INCOME City & County Councils Operation and Land Drainage Costs Maintenance of Piers Coastal Protection Veterinary Service

and Harbours Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 0 0 0 0 0 0 155,600 73,500 Dublin City Council 0 0 0 0 0 0 785,795 305,150 Galway City Council 0 0 0 0 0 0 192,266 34,459 Carlow County Council 68,251 2,447 0 0 0 0 212,731 76,400 Cavan County Council 93,183 0 0 0 0 0 520,427 420,975 Clare County Council 0 0 74,533 56,554 0 0 687,913 429,739 Cork County Council 163,785 751 948,033 132,698 496,716 8,292 3,308,477 1,968,297 Donegal County Council 2,321 173 1,683,476 51,972 37,643 136 685,330 381,854 Dun Laoghaire Rathdown County Council 0 0 60,000 0 0 0 332,165 120,628 Fingal County Council 0 0 243,738 10,626 0 0 489,132 199,494 Galway County Council 893,606 500,000 1,206,374 658,920 91,162 2,466 740,582 542,939 Kerry County Council 112,836 316 1,515,324 1,173,170 201,388 185,000 761,248 628,612 Kildare County Council 322,792 4,065 0 0 0 0 733,256 325,589 Kilkenny County Council 0 0 0 0 0 0 603,485 465,037 Laois County Council 325,238 5,196 0 0 0 0 445,807 331,588 Leitrim County Council 65,692 20,615 0 0 0 0 344,894 217,946 Limerick City and County Council 206,733 1,175 0 0 0 0 1,084,452 517,936 Longford County Council 30,887 0 0 0 0 0 351,915 202,781 Louth County Council 0 0 416,141 158,130 123,824 3,676 574,128 274,471 Mayo County Council 99,323 0 872,747 7,136 43,400 650 975,986 603,294 Meath County Council 47,785 35,099 0 0 0 0 739,790 396,072 Monaghan County Council 0 0 0 0 0 0 482,481 285,377 Offaly County Council 245,847 422 0 0 0 0 336,970 215,918 Roscommon County Council 303,948 1,094 0 0 0 0 426,389 267,750 Sligo County Council 41,806 538 183,817 172,772 3,356 127 298,205 194,742 South Dublin County Council 0 0 0 0 0 0 1,252,000 605,200 Tipperary County Council 184,030 11,113 0 0 0 0 1,006,420 587,691 Waterford City and County Council 421 0 114,714 1,940 143,083 3,189 681,429 368,566 Westmeath County Council 25,954 439 0 0 0 0 440,453 293,836 Wexford County Council 65,648 0 918,386 382,354 155,268 7,679 637,557 401,577 Wicklow County Council 14,881 0 655,830 430,791 230,913 4,454 543,083 268,514

Total 3,314,967 583,441 8,893,112 3,237,064 1,526,754 215,669 20,830,364 12,005,934

REVENUE EXPENDITURE AND INCOME City & County Councils Educational Support Agency & Recoupable Total For Service Services Services Division Expenditure Income Expenditure Income Expenditure Income € € € € € €

Cork City Council 335,200 121,900 0 0 490,800 195,400 Dublin City Council 1,954,745 828,762 0 0 2,740,540 1,133,912 Galway City Council 0 0 0 0 192,266 34,459 Carlow County Council 38,954 19,000 0 0 319,936 97,847 Cavan County Council 33,620 2,692 0 0 647,230 423,667 Clare County Council 110,675 48,856 76,155 0 949,275 535,149 Cork County Council 216,474 91,840 0 0 5,133,485 2,201,878 Donegal County Council 181,326 52,194 0 0 2,590,096 486,329 Dun Laoghaire Rathdown County Council 126,943 61,253 0 0 519,108 181,881 Fingal County Council 197,580 69,273 0 0 930,449 279,393 Galway County Council 90,956 103,509 0 0 3,022,680 1,807,835 Kerry County Council 42,246 6,233 0 0 2,633,042 1,993,332 Kildare County Council 153,057 92,552 138,000 0 1,347,104 422,206 Kilkenny County Council 177,913 103,688 15,924 0 797,322 568,725 Laois County Council 14,975 347 0 0 786,020 337,131 Leitrim County Council 40,502 18,667 2,346 0 453,433 257,228 Limerick City and County Council 304,872 137,085 2,093 0 1,598,150 656,195 Longford County Council 8,532 0 0 0 391,334 202,781 Louth County Council 209,503 132,014 0 0 1,323,596 568,291 Mayo County Council 248,560 104,498 0 0 2,240,016 715,578 Meath County Council 110,482 7,500 2,284 0 900,341 438,671 Monaghan County Council 14,355 10,000 0 0 496,836 295,377 Offaly County Council 19,243 10,581 115 100 602,175 227,021 Roscommon County Council 124,811 100,168 1,460 0 856,608 369,012 Sligo County Council 31,955 18,075 0 0 559,138 386,254 South Dublin County Council 580,300 222,400 0 0 1,832,300 827,600 Tipperary County Council 100,253 23,725 17,941 0 1,308,642 622,529 Waterford City and County Council 325,568 64,501 90,301 63,938 1,355,516 502,134 Westmeath County Council 50,818 29,163 28 0 517,253 323,438 Wexford County Council 470,967 70,173 0 0 2,247,826 861,783 Wicklow County Council 102,505 35,744 0 0 1,547,213 739,502

Total 6,417,889 2,586,392 346,646 64,038 41,329,732 18,692,538

Total For Service Division Expenditure Income € €

Regional Assemblies 0 0 41,329,732 18,692,538 Less: Inter Local Authority Contributions 16,300 16,300

Divisional Total 41,313,432 18,676,238

Service Division H

Miscellaneous Services

The functions of Local Authorities in this Service Group include: Financial management and rate collection, elections, courthouses, coroners and inquests, consumer protection measures, corporate estate, malicious injuries, etc. 57

REVENUE EXPENDITURE AND INCOME City & County Councils Profit/Loss Machinery Profit/Loss Stores Administration of Rates Franchise Costs Account Account Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 0 0 0 0 6,630,300 1,290,100 372,900 10,600 Dublin City Council 0 0 0 0 41,913,087 15,099,462 1,088,649 0 Galway City Council 91,620 11,185 76,618 5,326 6,219,878 363,473 160,755 1,740 Carlow County Council 304,057 201,855 0 0 4,808,043 10,234 173,527 3,071 Cavan County Council 154,927 12,869 126,836 3,233 2,184,962 21,408 94,959 2,348 Clare County Council 411,642 44,213 0 0 8,075,364 21,859 248,480 3,651 Cork County Council 10,071,497 9,771,497 793,108 567,210 19,153,982 328,572 525,877 4,227 Donegal County Council 4,943,508 3,901,089 118,647 191,156 7,324,493 467,173 227,784 5,067 Dun Laoghaire Rathdown County Council 0 0 0 0 5,420,281 3,494,316 348,290 8,812 Fingal County Council 0 0 211,422 0 9,501,020 5,537,877 382,112 30,266 Galway County Council 1,572,618 1,572,618 0 0 5,261,602 659,157 282,692 7,045 Kerry County Council 0 0 0 0 8,599,791 287,459 269,759 3,538 Kildare County Council 0 0 0 0 7,628,931 248,403 357,446 3,452 Kilkenny County Council 100 0 62,200 0 3,896,665 107,402 163,471 683 Laois County Council 248,590 221,864 30 0 2,714,802 70,258 126,435 3,533 Leitrim County Council 584,375 505,909 0 0 1,057,128 18,127 51,978 1,194 Limerick City and County Council 2,090,870 1,775,496 212,345 165,001 8,305,969 2,333,625 260,877 4,524 Longford County Council 165,300 152,339 73,173 0 1,929,344 12,246 87,226 1,745 Louth County Council 1,399,913 1,207,166 25,000 0 7,794,699 570,964 195,430 1,641 Mayo County Council 0 0 0 0 6,151,587 118,635 196,414 4,569 Meath County Council 0 0 0 0 6,706,358 141,452 298,767 1,476 Monaghan County Council 63,747 69,651 1,081 0 2,481,622 17,155 68,643 581 Offaly County Council 916,421 795,157 5,000 0 3,958,069 23,231 54,259 0 Roscommon County Council 132,206 22,088 0 0 2,955,278 38,780 227,668 4,918 Sligo County Council 2,204,890 2,086,661 30,458 5,145 3,798,973 10,447 92,415 1,854 South Dublin County Council 31,000 42,100 0 0 20,187,800 8,051,000 362,100 11,500 Tipperary County Council 70,576 97,589 204,402 8,624 5,132,061 175,509 213,817 1,708 Waterford City and County Council 4,119,459 3,706,948 251,888 36,116 5,562,215 4,599,079 215,465 2,776 Westmeath County Council 2,956,092 2,882,644 28 0 3,466,304 82,157 68,342 1,078 Wexford County Council 615,620 50,678 161,263 5,854 4,778,507 15,336 328,381 4,611 Wicklow County Council 2,909,734 2,910,666 222,683 222,774 5,677,080 1,830,935 195,977 5,071

Total 36,058,764 32,042,280 2,576,183 1,210,439 229,276,194 46,045,831 7,740,895 137,280

REVENUE EXPENDITURE AND INCOME City & County Councils Operation and Morgue Operation of Markets Weighbridges Malicious Damage and Coroner Expenses and Casual Trading Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 813,500 2,700 80,000 46,700 219,100 323,000 0 0 Dublin City Council 3,105,104 950,000 0 0 1,434,896 782,096 115,122 100,000 Galway City Council 175,047 0 0 0 54,169 45,437 0 0 Carlow County Council 124,325 808 0 0 19,451 768 0 0 Cavan County Council 154,306 988 0 0 8,133 6,192 63,487 63,487 Clare County Council 212,405 4,241 0 0 25,987 40,000 0 0 Cork County Council 592,797 0 25,650 221 450,764 158,987 0 0 Donegal County Council 315,714 466 1,994 100 35,366 12,353 0 0 Dun Laoghaire Rathdown County Council 320,000 0 1,000 0 205,906 282,421 32,000 32,000 Fingal County Council 420,678 0 6,252 0 0 2,400 565 0 Galway County Council 475,125 180,000 7,000 0 196,181 190,000 6,000 6,000 Kerry County Council 378,381 1,350 0 0 57,715 22,043 0 0 Kildare County Council 269,945 1,046 5,000 0 10,000 0 1,000 0 Kilkenny County Council 142,672 59 23,401 642 0 13,000 0 0 Laois County Council 101,115 858 0 0 2,693 53 0 0 Leitrim County Council 76,145 328 0 0 1,584 0 0 0 Limerick City and County Council 206,458 4,311 14,117 0 11,893 40,475 0 0 Longford County Council 73,963 715 0 0 0 0 0 0 Louth County Council 223,588 1,177 3,600 2,000 48,911 26,055 5,145 5,000 Mayo County Council 260,355 6,763 0 0 15,833 31,320 0 0 Meath County Council 194,391 841 3,753 0 0 3,000 0 0 Monaghan County Council 91,602 0 0 0 89,451 27,500 0 0 Offaly County Council 139,665 0 3,500 4,000 2,456 5,550 0 0 Roscommon County Council 144,795 736 3,938 3,000 23,026 736 3,226 0 Sligo County Council 178,566 1,282 0 0 36,100 48,626 0 0 South Dublin County Council 360,500 0 0 0 0 0 67,600 29,600 Tipperary County Council 284,732 0 0 0 20,939 27,295 0 0 Waterford City and County Council 232,401 0 0 0 5,566 5,000 0 0 Westmeath County Council 206,103 1,611 5,307 0 27,301 8,000 5,920 0 Wexford County Council 216,449 889 35,649 0 25,206 37,000 0 0 Wicklow County Council 183,655 3,459 11,239 0 13,679 8,112 23,483 0

Total 10,674,481 1,164,629 231,400 56,663 3,042,305 2,147,421 323,548 236,087

REVENUE EXPENDITURE AND INCOME

City & County Councils Local Agency & Recoupable Total For Service Representation/Civic Motor Taxation Services Division Leadership Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 1,366,100 0 0 0 202,600 2,185,700 9,684,500 3,858,800 Dublin City Council 5,003,307 0 6,716,205 0 1,695,868 6,663,171 61,072,238 23,594,729 Galway City Council 989,272 2,059 0 0 1,449,758 847,381 9,217,117 1,276,600 Carlow County Council 751,777 2,548 536,943 28,026 320,300 1,558,000 7,038,423 1,805,310 Cavan County Council 747,152 15,807 563,733 39,579 1,322,264 1,820,173 5,420,760 1,986,085 Clare County Council 2,398,026 25,090 1,245,794 71,637 216,100 1,716,271 12,833,798 1,926,961 Cork County Council 2,642,910 13,483 3,512,820 79,683 6,784,696 7,901,345 44,554,101 18,825,225 Donegal County Council 1,337,147 1,440 1,754,030 94,497 7,666,727 10,927,052 23,725,409 15,600,393 Dun Laoghaire Rathdown County Council 2,189,968 33,259 0 0 179,748 1,187,070 8,697,193 5,037,878 Fingal County Council 2,103,308 39,116 0 0 1,022,125 2,533,846 13,647,481 8,143,504 Galway County Council 1,347,767 0 1,805,291 184,655 1,071,954 2,392,329 12,026,230 5,191,803 Kerry County Council 3,444,538 28,399 1,145,553 84,718 3,923,496 5,947,563 17,819,233 6,375,070 Kildare County Council 5,838,052 10,468 1,347,274 20,678 650,172 3,550,600 16,107,821 3,834,647 Kilkenny County Council 949,258 2,271 689,380 15,587 732,599 1,201,057 6,659,746 1,340,702 Laois County Council 829,625 1,596 436,394 26,424 5,472,778 5,100,373 9,932,463 5,424,960 Leitrim County Council 830,525 3,139 327,899 17,226 242,421 994,014 3,172,054 1,539,937 Limerick City and County Council 1,826,059 56,710 1,074,514 109,526 4,361,600 4,740,744 18,364,701 9,230,411 Longford County Council 850,832 1,909 379,879 9,889 123,721 1,198,282 3,683,438 1,377,125 Louth County Council 979,794 2,257 1,045,050 46,509 353,260 3,014,682 12,074,389 4,877,450 Mayo County Council 3,436,102 11,709 1,167,039 26,067 1,730,237 2,183,264 12,957,567 2,382,327 Meath County Council 2,555,796 22,072 1,558,439 92,624 2,269,371 3,638,572 13,586,874 3,900,038 Monaghan County Council 1,577,117 2,155 605,038 46,675 360,886 1,735,283 5,339,187 1,899,001 Offaly County Council 1,662,117 0 744,119 23,958 551,647 1,271,953 8,037,253 2,123,849 Roscommon County Council 925,869 19,143 540,112 34,725 133,232 661,400 5,089,348 785,525 Sligo County Council 1,092,046 15,609 607,619 45,261 96,439 1,099,907 8,137,506 3,314,792 South Dublin County Council 1,216,900 0 0 0 12,000 914,500 22,237,900 9,048,700 Tipperary County Council 2,741,027 15,686 1,573,895 83,148 3,295,457 4,899,257 13,536,905 5,308,814 Waterford City and County Council 1,313,214 2,383 1,006,478 64,612 199,337 1,109,223 12,906,024 9,526,138 Westmeath County Council 1,041,614 2,587 621,953 13,419 1,966,867 1,300,109 10,365,829 4,291,606 Wexford County Council 1,381,048 495 1,127,323 43,570 1,450,619 2,363,281 10,120,065 2,521,714 Wicklow County Council 2,637,552 6,303 839,732 71,742 427,343 1,995,880 13,142,157 7,054,943

Total 58,005,819 337,691 32,972,504 1,374,434 50,285,621 88,652,283 432,457,009 174,673,980

Total For Service Division

Expenditure Income € €

Regional Assemblies 0 0 432,457,009 174,673,980 Less: Inter Local Authority Contributions 5,839,455 5,839,455

Divisional Total 426,617,554 168,834,525

APPENDIX 2 Summary of Local Property Tax Allocation

2017 € €

Discretionary Local Property Tax - Revenue Budget (Table A) 393,430,328 Local Property Tax Self Funding - Revenue Budget (Table E) Housing & Building 16,151,986 Road Transport & Safety 16,419,482 32,571,468 Total Local Property Tax - Revenue Budget 426,001,796

Local Property Tax Self Funding - Capital Budget Housing & Building 75,530,347 Road Transport & Safety 0 Total Local Property Tax - Capital Budget 75,530,347

Total Local Property Tax Allocation (Post Variation)* 501,532,143

Details of the 2017 LPT allocations to Local Authorities are available on the Department’s website at the following link: http://www.housing.gov.ie/search/archived/current?query=LPT%20allocations%202017

*The overall 2017 LPT allocation to Local Authorities is €500.8m. The difference of €0.76 between the €500.8m allocation published on the DHPLG website and the €501.5m reported in Appendix 2 above is explained by the inclusion of other income from the Local Government Fund by two Local Authorities, Longford and Mayo County Council. 62

2017 Payments and Receipts of Regional Assemblies 63

REVENUE PAYMENTS AND RECEIPTS – Regional Assemblies

Receipts Regional Assembly Payments Contrib LA's Other Total

Southern Regional Assembly €1,703,323 €1,702,123 €1,200 €1,703,323

Eastern and Midland Regional Assembly €1,668,048 €1,099,370 €568,678 €1,668,048

Northern and Western Regional Assembly €1,752,477 €1,053,977 €698,500 €1,752,477

Total €5,123,848 €3,855,470 €1,268,378 €5,123,848

As part of the Government’s reform of local government as set out in Putting People First- Action Programme for Effective Local Government, the Local Government Reform Act 2014 provided for the existing 8 regional authorities and 2 regional assemblies to be replaced by 3 new regional assemblies. The new assemblies were established with effect from 1 January 2015. The membership of a regional assembly consists of members of the local authorities within the region:

The Northern and Western Regional Assembly has 21 members and covers the county councils of Cavan, Donegal, Leitrim, Galway, Mayo, Monaghan, Roscommon and Sligo and the city council of Galway.

The Southern Regional Assembly has 27 members and covers the county councils of Carlow, Clare, Cork, Kerry, Kilkenny, Tipperary and Wexford, the city council of Cork, and the city and county councils of Limerick and Waterford.

The Eastern and Midland Regional Assembly has 35 members and covers the county councils of Dun Laoghaire-Rathdown, Fingal, Kildare, Laois, Longford, Louth, Meath, Offaly, South Dublin, Westmeath and Wicklow and the city council of Dublin.

The aim of the new assemblies is to co-ordinate, promote or support strategic planning and sustainable development and promote effectiveness in local government and public services. Their main function will be to draw up regional spatial and economic strategies.