Local Authority Budgets 2019

Home , Carlow County Council, Cavan County Council, Dublin County Council, Kerry County Council, Kildare County Council, Laois County Council

Prepared by the Department of Housing, Planning and Local Government housing.gov.ie

Contents Pages

Introduction and Overview 3-8 2019 Summary Tables/Charts 9-17 Expenditure/Income/ARV by individual Local Authority 18-19 Trends in Current Income & Expenditure 2015 – 2019 20-21 Analysis of Expenditure and Income by Division 22-61

 Service Division A Housing and Building 23-27  Service Division B Road Transportation and Safety 28-32  Service Division C Water Services 33-37  Service Division D Development Management 38-42  Service Division E Environmental Services 43-48  Service division F Recreation and Amenity 49-52  Service Division G Agriculture, Education, Health and Welfare 53-56  Service Division H Miscellaneous Services 57-61

Local Property Tax Allocation Summary – Appendix 2 62 Payments and Receipts of Regional Assemblies 63-64

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 2019.

Local Authority budgeted Revenue (Current) expenditure in 2019, the subject of this document, is €5.1bn1. In addition, Section 105 of the Local Government Act 2001 requires the Chief Executive of a Local Authority to prepare a report indicating proposed Capital projects for the forthcoming and following two years. The estimated Local Authority Capital expenditure for 2019 is in the region of €3.3bn2.

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 Councils have been unified, as have the councils of Tipperary and Limerick, 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 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 and Audit Commission) was established in July 2014 under the Local Government Reform Act 2014 to provide independent oversight of the local government sector. Its functions are wide ranging, involving the scrutiny of performance generally, and financial performance specifically. NOAC also has a role in supporting best practice, overseeing implementation of national local government

1 Budgeted Revenue expenditure of €5,058m for 2019 includes a provision for credit balance of €24.62m. Total Revenue expenditure excluding the provision for Debit/Credit Balances is €5,033m. 2 €3.3bn is the estimated Capital Expenditure for 2019 (as per local authority preliminary estimates returned to DHPLG, March 2019 in response to Circular FIN 04/2019).

3 policy and monitoring and evaluating implementation of corporate plans, adherence to service level agreements and public service reform by local government bodies. A Government Minister may also request that NOAC prepare a report relevant to its functions on any specified aspect of local government. NOAC has published 20 reports to date and these reports are available on www.NOAC.ie

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.

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 members 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 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. These measures include, service plans that are approved by elected members in each authority; robust systems of performance monitoring, including scrutiny by NOAC, focus on key indicators, value for money assessments, comparative performance of local authorities, and, where possible, on focus outcomes rather than outputs.

Financial information summary

Income

Table 1 - Budgeted Current Income 2017 to 20193

2017 2018 2019 Budget Budget Budget

€m 4,264 4,674 5,033

Change +6.31% +9.61% +7.68%

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 2017 to 2019

2017 Budget 2018 Budget 2019 Budget

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

Government 1,159 27% 1,452 31% 1,709 34% Grants/subsidies

Goods / Services 1,233 29% 1,316 28% 1,382 27%

Commercial 1,475 35% 1,511 32% 1,548 31% Rates

Local Property 393 9% 395 9% 394 8% Tax

The Local Property Tax figure of €394m shown in the table above is in relation to discretionary LPT only. An additional €109m of the overall LPT allocation is ring- fenced for the provision of housing and/or roads services in certain Local Authority areas (self-funding). See overleaf and Appendix 2 on page 62 for full detailed explanation note.

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

Irish Water

The local government funding model changed from 2014 to take account of the establishment of Irish Water. 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 2019 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. Accordingly, this Budget publication can only reflect the non-capital or current (revenue) element of LPT income for 2019. Appendix 2 of this publication (page 62) shows the breakdown of the full 2019 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 authorities are required to notify the Revenue Commissioners by 30 September each year where they have, by resolution, decided to vary LPT rates. In 2019, 5 local authorities resolved to increase their LPT above the basic rate and 4 local authorities decided to reduce their rate. Further details of which are available on the Revenue Commissioner’s website at https://www.revenue.ie/en/property/local-property-tax/index.aspx

The overall 2019 LPT allocation to local authorities is €503m. Details of the 2019 LPT allocations are available on the Department’s website at the following link https://www.housing.gov.ie/sites/default/files/publications/files/2018.09.30_final_2019 _lpt_allocations.pdf

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. The Annual Rate on Valuation (ARV) is decided by the elected members every year as part of the local authority budgetary process. The ARV is then applied to the valuation of each property as determined by the Commissioner of Valuation, to calculate the rates payable. Budgeted income from rates in 2019 amounts to €1.55 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 3 overleaf which illustrates a sample harmonisation for illustrative purposes only.

Table 3 - 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

2014 2015 BYA BYA BYA BYA BYA BYA BYA BYA BYA 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

2019 Budget Summary Tables/Charts

LOCAL AUTHORITY BUDGETS 2019

Expenditure and Income A summary of the expenditure and income from the adopted local authority budgets for 2019 is as follows with comparative budget figures shown for 2018

2019 Budgeted Current Expenditure and Income of Local Authorities City & County Regional Total 2019 Councils Assemblies Budget Budget 2018 (2) € € € € Total Expenditure 5,056,553,391 1,513,417 5,058,066,808 4,696,197,746 Expenditure Financed by Government Grants/Subsidies 1,709,743,092 0 1,709,743,092 1,451,999,567 Local Property Tax Allocations(1) 393,749,293 0 393,749,293 395,297,649 Goods/Services 1,380,860,754 1,513,417 1,382,374,171 1,316,441,668 Commercial Rates 1,547,581,911 0 1,547,581,911 1,510,631,787 Sub-total 5,031,935,050 1,513,417 5,033,448,467 4,674,370,671 Provision for Debit/ Credit Balances (3) -24,618,406 0 -24,618,406 -21,827,074 Total Income 5,056,553,391 1,513,417 5,058,066,909 4,696,197,746

(1) See LPT introduction on page 6 for detailed explanation. Does not include any LPT self-funding amounts for housing and/or roads services. See Appendix 2, page 61 for details.

(2) Adopted Budget 2018.

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

LOCAL AUTHORITY BUDGETS 2019

Summary of Current Income and Expenditure by Division 2019 Division Expenditure Income € € Service Division A - Housing and Building 1,661,456,655 1,551,740,601 Service Division B - Road Transportation & Safety 989,220,812 577,029,957 Service Division C - Water Services 382,308,391 344,011,158 Service Division D - Development Management 439,324,793 165,692,854 Service Division E - Environmental Services 649,167,671 127,455,790 Service Division F - Recreation and Amenity 481,579,348 61,552,031 Service Division G - Agriculture, Education, Health & Welfare 44,912,213 21,737,008 Service Division H - Miscellaneous Services 410,096,926 242,897,797

Sub-Total 5,058,066,808 3,092,117,198

Commercial Rates 1,547,581,911 Local Property Tax Allocations 393,749,293 Provision for Debit/Credit Balances (1) -24,618,406

Total 5,058,066,808 5,058,066,808

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

TOTAL REVENUE INCOME 2019

LPT 8%

Government Grants/Subsidies Commercial 34% Rates 31%

Goods/Services 27%

Government Grants/Subsidies Goods/Services

Commercial Rates Local Property Tax

Government Grants/Subsidies 34.0% Goods/Services 27.4% Commercial Rates 30.8% Local Property Tax (LPT) 7.8%

100.0%

Calculation is based on total income excluding Debit/Credit Balances and Regional Assemblies. The LPT figure percentage shown is in relation to discretionary LPT only.

Expenditure by Division 2019

€1,800,000,000

€1,600,000,000

€1,400,000,000

€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 Division A Division B Division C Division D Division E Division F Division G Division 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 € €

Maintenance/Improvement of LA Housing A01 Units 257,427,656 257,168,764 B01 NP Road - Maintenance and Improvement 27,594,272 19,554,266 Housing Assessment, Allocation and A02 Transfer 30,590,798 2,087,501 B02 NS Road - Maintenance and Improvement 29,739,032 21,385,991 Housing Rent and Tenant Purchase Regional Road - Maintenance and A03 Administration 36,142,265 143,956,417 B03 Improvement 194,211,592 116,196,887 Local Road - Maintenance and A04 Housing Community Development Support 49,824,416 1,384,500 B04 Improvement 465,614,558 271,856,884

A05 Administration of Homeless Service 216,190,236 181,102,270 B05 Public Lighting 71,500,830 4,863,923

A06 Support to Housing Capital Prog. 109,716,146 54,781,399 B06 Traffic Management Improvement 57,453,984 13,629,518

A07 RAS Programme 301,579,474 300,817,498 B07 Road Safety Engineering Improvement 14,461,449 8,892,511

A08 Housing Loans 53,683,577 35,047,196 B08 Road Safety Promotion/Education 16,139,800 697,897

A09 Housing Grants 68,281,169 43,892,450 B09 Car Parking 52,690,097 98,409,564

A11 Agency & Recoupable Services 4,250,137 4,367,613 B10 Support to Roads Capital Prog. 36,685,907 3,773,004

A12 HAP Programme 544,757,525 538,121,737 B11 Agency & Recoupable Services 26,295,754 20,935,977

Less: Inter-Authority Contributions 10,986,744 10,986,744 Less: Inter-Authority Contributions 3,166,464 3,166,464

TOTAL 1,661,456,656 1,551,740,601 TOTAL 989,220,812 577,029,956

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 193,828,109 157,665,541 D01 Forward Planning 40,113,015 1,723,673 C02 Waste Water Treatment 91,299,414 66,668,720 D02 Development Management 86,644,045 23,045,377 C03 Collection of Water and Waste Water Charges 3,913,560 2,162,842 D03 Enforcement 22,272,849 1,229,199 C04 Public Conveniences 7,135,667 275,457 D04 Industrial and Commercial Facilities 16,886,114 6,965,389 C05 Admin of Group and Private Installations 28,006,854 25,411,080 D05 Tourism Development and Promotion 27,495,259 8,664,142 C06 Support to Water Capital Programme 22,444,393 14,637,736 D06 Community and Enterprise Function 91,824,874 54,144,240 C07 Agency & Recoupable Services 7,755,218 57,603,257 D07 Unfinished Housing Estates 6,164,770 678,983 C08 Local Authority Water & Sanitary Services 28,125,177 19,786,524 D08 Building Control 14,998,276 4,738,616 D09 Economic Development and Promotion 104,782,577 52,593,949 D10 Property Management 10,932,768 5,930,439 D11 Heritage and Conservation Services 13,839,466 3,560,751 D12 Agency & Recoupable Services 6,816,071 5,863,388 Less: Inter-Authority Contributions 200,000 200,000 Less: Inter-Authority Contributions 3,445,292 3,445,292

TOTAL 382,308,390 344,011,158 TOTAL 439,324,792 165,692,855

ALL AUTHORITIES INCOME AND EXPENDITURE CLASSIFIED BY SERVICE DIVISION

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

ENVIRONMENTAL SERVICES € € F RECREATION AND AMENITY € €

Landfill Operation and Aftercare 41,255,308 10,118,881 F01 Leisure Facilities Operations 37,375,100 12,694,383 Operation of Library and Archival Recovery & Recycling Facilities Operations 34,743,554 12,053,460 F02 Service 168,626,708 8,636,719 Outdoor Leisure Areas Waste to Energy Facilities Operations 3,555,201 3,404,357 F03 Operations 134,369,420 5,299,776 Community Sport and Provision of Waste to Collection Services 5,433,390 2,812,698 F04 Recreational Development 63,921,502 16,905,901 Litter Management 29,705,582 3,193,235 F05 Operation of Arts Programme 72,911,797 12,942,026 Street Cleaning 112,909,832 2,202,536 F06 Agency & Recoupable Services 6,840,352 7,538,755 Waste Regulations, Monitoring and Enforcement 35,611,867 21,898,752 Waste Management Planning 5,831,441 1,936,690 Maintenance of Burial Grounds 23,222,943 9,401,371 Safety of Structures and Places 23,362,077 6,888,906 Operation of Fire Service 348,661,686 99,498,783 Fire Prevention 15,532,432 6,957,046 Water Quality, Air and Noise Pollution 20,424,487 2,715,020 Agency & Recoupable Servicess 17,344,835 15,105,765 Climate Change and Flooding 4,127,075 1,822,326 Inter-Authority Contributions 72,554,038 72,554,038 Less: Inter-Authority Contributions 2,465,530 2,465,530

649,167,671 127,455,787 TOTAL 481,579,348 61,552,030

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 3,254,596 544,862 H01 Profit/Loss Machinery Account 40,988,655 36,112,362 Operation and Maintenance of G02 Piers and Harbours 14,027,216 7,113,046 H02 Profit/Loss Stores Account 2,464,209 1,073,129 G03 Coastal Protection 1,597,891 184,013 H03 Administration of Rates 203,348,752 55,797,369 G04 Veterinary Service 21,823,571 12,441,619 H04 Franchise Costs 9,253,610 174,104 G05 Educational Support Services 3,669,279 1,170,091 H05 Operation of Morgue and Coroner Expenses 7,142,075 212,736 G06 Agency & Recoupable Services 539,661 283,376 H06 Weighbridges 248,705 70,562 H07 Operation of Markets and Casual Trading 2,846,821 1,968,544 H08 Malicious Damage 336,785 231,487 H09 Local Representation/Civic Leadership 62,390,096 329,719 H10 Motor Taxation 31,139,916 1,317,688 H11 Agency & Recoupable Services 63,740,369 159,413,162 Less: Inter-Authority Contributions 0 0 Less: Inter-Authority Contributions 13,803,067 13,803,067

TOTAL 44,912,213 21,737,007 TOTAL 410,096,926 242,897,795 Sub-total All Service Divisions 5,058,066,807 3,092,117,191

Commercial Rates €1,547,581,911 Local Property Tax €393,749,293

Provision for Debit/Credit Balances -€24,618,406

Grand Total 5,058,066,807 5,058,066,801

REVENUE EXPENDITURE AND INCOME AND ANNUAL RATE ON VALUATION FOR GENERAL CHARGES FOR 2019

Income City & County Councils Gross Government Provision of Contributions Local Commercial Annual *Expenditure Grants/ Goods and by Other Property Estimated Dr/Cr Rates to be Net Effective Rate on Subsidies Services Authorities Tax Total Balances levied Valuation valuation € € € € € € € € € € Carlow County Council 50,369,750 14,216,100 15,295,000 120,000 6,138,650 35,769,750 0 14,600,000 56,787,240 0.26 Cavan County Council 66,991,274 28,411,889 14,640,166 181,854 9,480,501 52,714,410 0 14,276,864 234,547 60.87 Clare County Council 117,598,141 34,975,416 33,081,380 84,000 6,453,399 74,594,195 0 43,003,947 589,176 72.99 Cork City Council 166,843,900 24,694,600 60,898,700 1,950,600 11,927,400 99,471,300 -568,300 66,804,300 890,959 74.98 Cork County Council 344,047,709 97,636,948 93,153,581 592,179 16,590,464 207,973,172 -3,027,335 133,047,202 1,785,761 74.75 Donegal County Council 145,979,803 35,795,264 50,593,123 90,760 25,119,850 111,598,997 0 34,380,806 483,192 71.81 Dublin City Council 970,923,722 267,984,878 254,749,590 67,422,780 23,098,626 613,255,874 19,473,607 338,194,241 1,295,763,377 0.261 DLR County Council 183,887,800 34,409,900 50,115,000 2,482,800 10,864,200 97,871,900 -1,500,000 84,515,900 505,175,700 0.17 Fingal County Council 237,305,600 46,527,300 56,107,800 608,300 7,524,700 110,768,100 0 126,537,400 843,584,800 0.15 Galway City Council 87,855,140 22,374,536 23,952,518 372,552 4,237,979 50,937,583 0 36,917,557 547,731 67.40 Galway County Council 120,366,742 42,584,152 27,105,513 7,928,030 14,517,890 92,135,585 0 28,231,157 425,200 66.59 Kerry County Council 143,959,520 40,679,718 44,314,635 3,895,518 13,776,761 102,666,632 0 41,292,888 524,515 79.25 Kildare County Council 150,855,453 41,363,541 34,124,870 0 16,090,559 91,578,970 0 59,276,480 263,920,217 0.22 Kilkenny County Co 79,700,400 26,817,000 22,555,900 35,000 10,673,900 60,081,800 0 19,618,700 98,059,000 0.20 Laois County Council 72,051,001 26,968,589 18,067,511 3,769,400 9,052,793 57,858,293 -749,164 13,443,543 60,638,447 0.22 Leitrim County Council 36,491,252 12,962,640 9,065,605 40,500 8,956,315 31,025,060 0 5,466,192 25,992,357 0.21 Limerick City & Co Co 689,584,588 438,481,321 173,105,196 3,288,012 18,732,066 633,606,595 0 55,977,993 209,107,300 0.27 Longford County Co 45,217,655 12,900,669 14,672,206 243,906 9,224,243 37,041,024 0 8,176,631 34,048,320 0.24 Louth County Council 106,114,936 31,492,028 31,941,428 226,252 9,866,198 73,525,906 0 32,589,030 523,562 60.00 Mayo County Council 138,150,222 49,757,194 35,445,945 626,900 19,812,344 105,642,383 0 32,507,838 431,148 75.40 Meath County Council 123,941,815 34,401,571 36,600,451 1,688,900 14,037,467 86,728,389 0 37,213,426 534,488 69.62 Monaghan County Co 60,755,945 24,004,828 12,442,055 42,760 11,238,572 47,728,215 0 13,027,730 220,659 59.04 Offaly County Council 59,827,486 19,217,682 15,991,310 503,070 7,656,288 43,368,350 550,000 17,009,136 77,395,580 0.22 Roscommon County Co 57,012,500 19,054,200 15,788,700 0 10,216,200 45,059,100 0 11,953,400 53,127,200 0.22 Sligo County Council 65,208,633 27,829,243 13,697,629 0 10,202,627 51,729,499 0 13,479,134 58,604,950 0.23 South Dublin County Co 242,865,600 60,750,200 52,102,000 1,662,200 5,436,800 119,951,200 0 122,914,400 445,342,143 0.28 Tipperary County Co 161,791,392 57,844,744 44,806,295 1,438,751 25,951,602 130,041,392 0 31,749,999 559,274 56.77 Waterford City & Co Co 136,662,923 46,995,606 37,297,800 2,649,429 18,911,516 105,854,351 0 30,808,571 119,274,375 0.26 Westmeath County Co 77,022,596 27,815,506 21,566,816 310,340 11,205,507 60,898,169 0 16,124,426 88,111,611 0.18 Wexford County Council 116,924,511 31,180,658 34,469,917 0 14,770,451 80,421,026 0 36,503,485 495,500 73.67

Wicklow County Council 102,700,276 29,615,171 33,112,116 200,000 11,983,425 74,910,712 150,000 27,939,564 387,834 72.04

Total 5,159,008,285 1,709,743,092 1,380,860,754 102,454,793 393,749,293 3,586,807,932 -24,618,406 1,547,581,911 4,243,559,175

Miscellaneous Bodies 5,679,759 0 1,513,417 4,166,342 0 5,679,759 0 0 0

Overall Total 5,164,688,044 1,709,743,092 1,382,374,171 106,621,135 393,749,293 3,592,487,691 -24,618,406 1,547,581,911

* Before adjustment for inter-local authority contributions

Trends in Budgeted Revenue Account Income and Expenditure 2015 - 2019

Local Authority Budgeted Revenue Account Summary 2015 - 2019 €'m

Year 2015 2016 2017 2018 2019

Expenditure €3,911.3 €4,038.7 €4,287.8 €4,696.2 €5,058.1 Financed By Government Grants/Subsidies €780.4 €978.9 €1,159.0 €1,452.0 €1,709.7 Pension Related Deductions €72.8 €61.3 €2.4 €0 €0 Local Property Tax €369.4 €311.6 €393.4 €395.3 €393.8 Goods/Services €1,167.4 €1,188.1 €1,234.7 €1,316.4 €1,382.4 Commercial Rates €1,491.4 €1,471.3 €1,474.6 €1,510.6 €1,547.6 Provision for Debit/Credit Balances €29.8 €27.4 €23.6 €21.8 €24.6 Total Receipts €3,911.3 €4,038.7 €4,287.8 €4,696.2 €5,058.1

Revenue data for 2015-2019 is derived from Local Authority Budgets. Total receipts are shown before transfers to the capital account.

Analysis of Expenditure and Income by Service Division

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

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

Cork City Council 15,840,400 23,270,100 865,900 7,000 857,400 10,000 6,214,700 129,900 Dublin City Council 70,290,547 1,104,500 7,846,218 670,000 9,009,219 85,112,500 22,695,018 160,200 Galway City Council 6,721,132 7,960,900 487,137 8,277 820,220 14,809 622,155 7,742 Carlow County Council 2,285,489 5,556,248 260,038 6,131 348,433 5,392 201,382 51,438 Cavan County Council 1,818,912 138,638 340,309 5,910 478,476 4,282,936 177,781 3,847 Clare County Council 2,939,581 6,270,716 748,131 15,301 804,131 15,000 799,756 14,441 Cork County Council 16,594,037 22,853,050 2,475,893 55,327 1,931,794 39,340 601,084 110,969 Donegal County Council 6,488,485 1,136,803 1,458,056 114,056 1,273,762 11,749,440 295,544 6,065 Dun Laoghaire Rathdown County Council 10,635,554 16,628,458 1,403,958 33,625 1,545,299 35,636 694,046 7,648 Fingal County Council 11,092,622 17,147,933 1,350,622 27,331 1,867,948 49,120 1,979,361 52,320 Galway County Council 5,299,854 7,656,610 674,465 13,470 739,800 19,344 325,607 9,966 Kerry County Council 5,843,978 11,763,392 1,322,637 354,582 1,502,578 86,625 478,099 56,076 Kildare County Council 9,537,128 10,192,665 1,219,891 130,003 605,502 8,952 984,710 20,708 Kilkenny County Council 2,956,363 7,327,316 397,351 9,847 628,771 6,305 407,270 3,079 Laois County Council 3,348,730 6,037,972 315,280 10,802 399,969 9,333 175,028 2,750 Leitrim County Council 2,058,126 2,714,448 142,403 11,782 117,572 7,181 157,462 3,560 Limerick City and County Council 10,608,335 1,528,357 936,689 20,198 1,315,025 14,569,978 882,880 31,447 Longford County Council 2,305,347 5,080,759 643,554 25,529 584,068 18,084 198,768 5,860 Louth County Council 5,532,352 1,470,339 911,213 26,595 1,326,297 10,651,770 670,347 63,745 Mayo County Council 2,683,980 5,140,452 710,604 15,372 616,540 10,926 446,952 6,856 Meath County Council 6,043,128 2,527,602 43,079 0 808,692 8,675,671 539,320 296,669 Monaghan County Council 1,544,411 137,571 865,165 219,347 244,900 3,902,341 206,314 48,578 Offaly County Council 2,214,703 5,130,262 343,912 9,944 954,543 14,663 409,127 3,305 Roscommon County Council 1,987,515 3,522,679 346,237 39,357 188,847 2,826 73,955 1,413 Sligo County Council 2,516,978 196,735 377,677 10,906 462,891 4,512,782 420,611 13,092 South Dublin County Council 16,232,500 23,123,600 0 0 1,844,000 42,400 6,059,500 99,800 Tipperary County Council 9,771,219 14,249,938 1,292,478 91,994 1,420,075 36,894 800,939 138,723 Waterford City and County Council 6,914,624 12,881,229 1,138,721 123,106 895,378 11,014 940,138 16,478 Westmeath County Council 2,287,342 4,857,401 351,880 10,786 366,383 7,981 221,472 4,264 Wexford County Council 6,058,652 16,304,015 817,202 11,913 878,007 15,456 706,140 8,513 Wicklow County Council 6,975,631 13,258,075 504,099 9,009 1,305,746 31,720 438,949 5,050

Total 257,427,656 257,168,764 30,590,798 2,087,501 36,142,265 143,956,417 49,824,416 1,384,500

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 8,651,500 7,930,300 2,304,000 460,200 9,998,800 9,706,000 958,900 879,100 Dublin City Council 154,434,323 135,830,614 29,632,606 14,670,223 46,104,470 44,893,099 12,676,158 7,445,992 Galway City Council 6,425,816 5,923,046 4,138,101 3,432,953 5,903,337 5,903,336 1,250,600 500,781 Carlow County Council 428,364 363,475 1,664,024 1,281,903 5,760,077 5,754,093 479,420 430,981 Cavan County Council 176,790 74,858 558,339 104,354 4,741,765 4,796,663 385,170 184,691 Clare County Council 1,607,196 1,278,421 1,989,710 642,206 6,324,527 6,595,959 840,265 411,502 Cork County Council 1,772,819 1,197,184 9,654,186 5,256,531 14,115,968 14,238,438 3,124,559 2,583,139 Donegal County Council 363,037 201,326 1,927,764 697,003 4,532,814 4,880,051 1,059,692 610,610 Dun Laoghaire Rathdown County Council 3,625,624 1,050,814 8,045,992 4,219,891 13,178,764 13,163,567 1,294,704 261,840 Fingal County Council 3,410,479 376,673 8,645,097 5,544,340 25,036,382 24,365,835 5,387,511 4,654,043 Galway County Council 1,221,566 1,000,216 1,211,174 205,605 4,331,319 4,540,224 768,726 673,270 Kerry County Council 2,158,211 1,759,596 1,640,927 605,742 11,078,498 11,072,727 2,130,661 676,694 Kildare County Council 3,698,720 2,914,405 3,158,136 956,402 13,614,682 13,192,352 2,670,461 1,046,599 Kilkenny County Council 983,749 677,356 986,640 454,716 7,095,890 7,096,027 1,246,172 1,147,469 Laois County Council 415,158 328,771 1,010,134 641,480 3,886,170 3,766,498 1,815,589 1,945,577 Leitrim County Council 48,090 5,662 882,873 451,792 780,853 805,655 75,899 59,940 Limerick City and County Council 4,965,911 4,271,230 3,875,205 1,203,960 10,317,208 10,288,258 701,582 307,477 Longford County Council 297,387 215,098 841,650 308,008 3,241,451 3,566,183 404,158 274,472 Louth County Council 4,609,533 4,341,022 2,587,626 1,482,722 5,693,260 6,354,137 1,682,729 1,571,013 Mayo County Council 344,727 164,187 1,646,259 648,700 7,319,432 7,409,598 1,248,403 887,686 Meath County Council 1,647,210 1,163,897 2,803,983 677,275 10,824,020 10,820,958 2,295,586 643,353 Monaghan County Council 64,277 46,873 837,818 114,927 1,825,708 1,910,507 529,411 448,862 Offaly County Council 647,341 506,233 1,521,584 786,447 3,207,990 2,885,095 531,259 453,832 Roscommon County Council 33,931 22,100 415,979 59,183 2,618,190 2,871,834 145,210 43,619 Sligo County Council 569,195 459,223 912,664 578,039 4,509,797 3,828,712 1,326,931 724,575 South Dublin County Council 3,481,300 425,400 9,063,300 6,639,500 33,384,500 33,194,900 2,225,000 1,372,200 Tipperary County Council 796,633 641,448 1,963,493 1,231,673 11,921,048 13,385,376 743,489 719,430 Waterford City and County Council 4,703,152 4,149,786 990,967 557,583 6,590,862 6,823,574 1,876,983 1,267,799 Westmeath County Council 2,290,986 2,041,515 593,852 10,344 7,860,225 8,015,940 831,433 660,538 Wexford County Council 1,179,714 941,213 2,250,579 387,048 8,319,720 6,902,508 1,669,221 1,471,130 Wicklow County Council 1,137,497 800,326 1,961,483 470,648 7,461,747 7,789,397 1,307,695 688,980

Total 216,190,236 181,102,270 109,716,146 54,781,399 301,579,474 300,817,498 53,683,577 35,047,196

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 2,248,800 1,668,100 594,200 180,700 193,900 224,300 48,728,500 44,465,700 Dublin City Council 11,206,246 6,024,000 0 2,291,500 16,651,672 15,150,492 380,546,477 313,353,120 Galway City Council 303,469 2,643 0 0 468,291 312,063 27,140,258 24,066,550 Carlow County Council 485,182 2,134 0 0 352,179 300,615 12,264,587 13,752,410 Cavan County Council 235,507 4,769 1,351 1,000 105,133 23,400 9,019,534 9,621,066 Clare County Council 2,230,567 1,824,934 0 0 283,220 191,722 18,567,083 17,260,203 Cork County Council 6,421,554 4,509,646 0 0 372,515 165,046 57,064,409 51,008,670 Donegal County Council 1,722,006 416,528 23,355 31,098 333,268 30,000 19,477,783 19,872,980 Dun Laoghaire Rathdown County Council 1,767,347 1,085,609 514,670 363,188 444,600 51,695 43,150,560 36,901,970 Fingal County Council 3,618,539 2,394,998 966,126 135,000 749,680 264,871 64,104,366 55,012,463 Galway County Council 467,142 3,840 0 0 441,240 118,920 15,480,894 14,241,465 Kerry County Council 2,770,848 2,131,422 0 25,000 334,463 92,151 29,260,901 28,624,008 Kildare County Council 3,959,020 2,731,070 0 0 300,000 170,000 39,748,249 31,363,156 Kilkenny County Council 1,657,255 1,202,111 68,143 213 40,000 55,000 16,467,603 17,979,440 Laois County Council 1,647,328 1,218,409 100,000 100,000 280,091 158,700 13,393,476 14,220,292 Leitrim County Council 551,041 475,748 3,063 0 94,265 30,000 4,911,647 4,565,768 Limerick City and County Council 1,152,805 10,380 690,281 435,615 518,781,747 518,833,665 554,227,669 551,500,564 Longford County Council 326,379 5,041 595 50,000 519,218 100,000 9,362,575 9,649,034 Louth County Council 1,925,673 1,324,456 0 0 597,500 165,468 25,536,532 27,451,267 Mayo County Council 2,664,052 1,772,838 0 0 281,422 253,100 17,962,371 16,309,715 Meath County Council 2,049,543 2,045,100 854 0 274,555 110,580 27,329,970 26,961,105 Monaghan County Council 1,687,735 1,206,022 0 0 151,226 37,557 7,956,964 8,072,584 Offaly County Council 1,698,264 1,283,748 133,507 119,729 182,247 73,329 11,844,477 11,266,587 Roscommon County Council 441,023 7,064 0 0 181,445 40,651 6,432,331 6,610,726 Sligo County Council 1,956,374 1,560,000 58,519 30,000 139,975 121,327 13,251,612 12,035,391 South Dublin County Council 2,119,200 1,378,600 652,800 308,100 313,200 123,000 75,375,300 66,707,500 Tipperary County Council 2,569,230 1,762,949 0 2,500 459,402 92,635 31,738,007 32,353,560 Waterford City and County Council 1,471,742 876,002 64,476 61,746 382,280 148,259 25,969,325 26,916,577

Westmeath County Council 2,268,180 1,632,427 378,198 232,223 193,734 105,301 17,643,686 17,578,721 Wexford County Council 2,836,424 2,047,840 0 0 317,876 368,360 25,033,535 28,457,996 Wicklow County Council 1,822,693 1,284,021 0 0 537,181 209,531 23,452,719 24,546,757

Total 68,281,169 43,892,450 4,250,137 4,367,613 544,757,525 538,121,737 1,672,443,400 1,562,727,345

Total For Service Division

Expenditure Income € €

Regional Assemblies 0 0 1,672,443,400 1,562,727,345 Less: Inter Local Authority Contributions 10,986,744 10,986,744

Divisional Total 1,661,456,656 1,551,740,601

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.

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

Cork City Council 2,601,000 2,335,900 3,300 40,500 953,200 10,800 10,135,100 3,531,700 Dublin City Council 0 0 0 0 11,630,642 0 37,165,084 6,382,100 Galway City Council 340,739 236,345 592,030 447,822 3,928,558 1,689,853 3,007,956 1,063,314 Carlow County Council 0 0 447,237 198,636 1,826,984 1,236,628 6,316,585 3,611,370 Cavan County Council 1,275,400 737,059 336,633 183,451 3,599,468 2,693,468 12,501,025 8,386,420 Clare County Council 124,998 3,521 1,794,658 1,578,361 8,204,759 5,751,113 16,413,680 12,476,910 Cork County Council 1,054,161 537,624 1,260,902 582,763 20,028,651 14,628,715 47,180,031 31,636,156 Donegal County Council 1,157,999 743,173 1,224,335 555,939 14,321,763 8,403,149 23,098,044 16,310,346 Dun Laoghaire Rathdown County Council 644,114 158,290 0 0 2,361,548 40,482 11,905,043 4,024,343 Fingal County Council 0 0 0 0 7,543,928 2,075,086 8,134,895 2,051,429 Galway County Council 993,277 339,910 1,243,103 691,594 8,085,815 6,730,087 24,649,737 18,074,909 Kerry County Council 864,834 332,906 1,689,394 716,686 6,159,521 4,458,112 19,772,519 13,714,420 Kildare County Council 0 0 58,092 58,093 7,192,916 2,343,143 14,891,258 8,582,198 Kilkenny County Council 896,722 476,029 383,392 207,683 3,812,751 2,880,823 13,685,523 9,386,252 Laois County Council 273,004 6,232 2,466,244 2,203,162 4,716,593 4,018,198 7,609,542 5,116,117 Leitrim County Council 699,590 461,826 0 0 4,442,528 3,894,072 4,870,785 3,608,326 Limerick City and County Council 930,723 491,956 425,946 210,737 8,841,465 4,085,275 19,780,773 11,906,769 Longford County Council 651,088 335,137 846,891 316,027 1,632,774 908,669 5,431,223 3,595,585 Louth County Council 568,999 339,762 517,358 153,458 3,489,357 1,750,469 10,526,376 5,321,918 Mayo County Council 962,067 567,327 1,276,923 665,018 6,981,761 5,995,887 24,659,828 18,611,738 Meath County Council 715,759 266,294 356,150 291,983 11,253,434 7,755,254 15,754,671 8,161,701 Monaghan County Council 466,142 351,580 236,881 175,883 5,720,213 3,878,096 8,350,292 5,720,449 Offaly County Council 0 0 2,941,487 2,388,097 3,367,268 2,871,341 6,745,583 4,604,964 Roscommon County Council 592,386 331,444 605,265 317,435 4,924,372 4,138,414 12,474,750 9,417,334 Sligo County Council 4,881,389 4,515,679 910,219 649,901 4,086,641 3,240,101 8,828,050 6,333,479 South Dublin County Council 0 0 287,300 61,900 2,816,800 40,300 14,240,800 3,036,100 Tipperary County Council 860,780 581,810 2,157,340 1,611,239 13,771,094 10,165,894 25,075,349 16,892,958 Waterford City and County Council 4,483,375 4,212,369 3,856,756 3,829,682 6,351,232 5,034,129 14,059,701 6,842,085 Westmeath County Council 561,043 528,062 2,987,965 2,885,321 2,904,103 2,553,974 7,173,822 4,614,234 Wexford County Council 994,681 664,031 401,638 43,043 2,756,464 320,473 20,167,950 12,202,207 Wicklow County Council 0 0 431,593 321,577 6,504,987 2,604,883 11,008,580 6,639,054 Total 27,594,272 19,554,266 29,739,032 21,385,991 194,211,592 116,196,887 465,614,558 271,856,884

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

Cork City Council 2,645,400 112,200 5,480,800 141,200 200 0 921,400 18,300 Dublin City Council 9,665,267 0 31,252,387 10,774,637 0 0 3,726,846 0 Galway City Council 1,306,192 43,092 2,264,558 721,759 270,310 268,000 384,075 8,209 Carlow County Council 846,625 86,919 134,126 15,007 152,185 106,442 225,724 6,080 Cavan County Council 625,874 1,179 144,594 0 162,250 35,946 24,859 0 Clare County Council 1,642,729 181,896 127,066 293 335,298 265,000 406,831 9,534 Cork County Council 5,310,322 406,371 921,575 230,952 41,309 893 942,358 23,802 Donegal County Council 2,163,794 128,368 114,739 1,537 515,152 222,280 241,776 3,839 Dun Laoghaire Rathdown County Council 4,837,843 270,785 4,370,380 219,848 105,000 0 731,514 10,159 Fingal County Council 4,744,967 454,013 2,569,898 51,810 0 0 1,444,550 72,870 Galway County Council 1,426,261 131,137 420,742 16,040 494,702 283,983 119,285 6,708 Kerry County Council 2,051,640 195,516 78,630 1,847 492,463 354,961 291,904 10,350 Kildare County Council 4,191,972 417,584 1,558,288 19,969 82,608 0 909,466 177,668 Kilkenny County Council 1,203,050 123,666 194,199 4,549 35,847 199,000 49,953 518 Laois County Council 1,431,824 373,143 121,054 3,112 2,892,411 2,651,067 120,852 8,242 Leitrim County Council 423,247 44,423 131,023 2,830 364,626 300,090 17,305 230 Limerick City and County Council 2,873,374 5,334 1,574,318 269,265 649,630 314,733 839,533 19,074 Longford County Council 774,951 80,267 170,003 3,666 429,250 172,653 33,055 158 Louth County Council 1,563,826 98,753 192,283 0 375,635 94,437 457,408 36,240 Mayo County Council 1,397,889 200,825 145,799 3,624 474,687 388,588 132,711 93,415 Meath County Council 2,372,582 16 102,110 2,503 263,071 211,365 369,451 59,021 Monaghan County Council 818,801 135,047 3,500 0 245,000 185,000 83,928 0 Offaly County Council 981,633 6,311 148,204 3,280 633,200 431,070 76,808 2,255 Roscommon County Council 759,308 111,591 28,171 0 328,225 283,691 66,892 6,691 Sligo County Council 758,094 0 409,615 10,799 194,973 6,487 134,139 42,955 South Dublin County Council 5,285,400 654,700 2,646,200 137,000 1,989,400 71,000 2,213,500 53,400 Tipperary County Council 2,268,826 195,643 166,461 36,760 434,262 402,480 121,272 3,249 Waterford City and County Council 1,940,360 50,775 655,590 8,322 769,889 411,830 234,170 5,168 Westmeath County Council 1,296,252 204,189 101,242 31,632 565,996 510,846 301,765 8,566 Wexford County Council 1,844,539 20,822 80,936 781 615,037 361,150 254,372 5,331 Total 71,500,830 4,863,923 57,453,984 13,629,518 14,461,449 8,892,511 16,139,800 697,897

REVENUE EXPENDITURE AND INCOME City & County Councils Support to Roads Agency & Recoupable Total For Service Car Parking Capital Programme Services Division Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 5,111,600 8,683,200 1,397,400 10,700 17,400 512,000 29,266,800 15,396,500 Dublin City Council 15,381,201 35,345,000 4,541,187 76,872 3,684,266 3,058,650 117,046,880 55,637,259 Galway City Council 1,454,278 4,509,409 43,700 0 57,437 0 13,649,834 8,987,804 Carlow County Council 243,086 398,903 106,889 2,205 0 32,000 10,299,439 5,694,190 Cavan County Council 528,850 629,525 148,877 8,966 572,431 438,395 19,920,261 13,114,409 Clare County Council 890,804 1,323,796 719,004 32,818 0 0 30,659,829 21,623,241 Cork County Council 2,615,733 1,457,640 2,143,128 92,546 2,810,336 1,810,258 84,308,506 51,407,720 Donegal County Council 1,142,397 1,020,412 736,921 90,301 119,147 123,512 44,836,067 27,602,856 Dun Laoghaire Rathdown County Council 2,466,407 6,543,065 1,500,480 50,655 555,244 619,425 29,477,574 11,937,053 Fingal County Council 797,739 1,661,734 1,651,612 23,750 422,403 539,915 27,309,991 6,930,608 Galway County Council 814,119 752,588 934,439 9,710 309,987 475,521 39,491,468 27,512,187 Kerry County Council 1,967,129 3,104,275 3,228,076 274,553 226,243 280,928 36,822,354 23,444,554 Kildare County Council 2,280,794 3,216,766 4,415,518 899,613 0 0 35,580,911 15,715,034 Kilkenny County Council 1,084,201 2,323,420 175,233 10,120 807,000 358,278 22,327,872 15,970,339 Laois County Council 380,541 552,738 604,884 14,550 635,732 770,021 21,252,681 15,716,582 Leitrim County Council 82,296 125,607 626,923 42,435 1,046,742 809,905 12,705,065 9,289,744 Limerick City and County Council 1,475,393 2,340,429 1,295,176 31,229 734,523 570,872 39,420,855 20,245,675 Longford County Council 800,285 823,815 429,884 12,357 25,683 240,000 11,225,086 6,488,333 Louth County Council 1,334,631 2,431,433 635,576 16,736 443,841 753,077 20,105,291 10,996,282 Mayo County Council 1,330,349 2,494,729 2,355,795 1,443,294 1,017,452 722,971 40,735,261 31,187,416 Meath County Council 1,262,498 1,773,000 1,773,832 159,947 3,594,796 2,330,347 37,818,353 21,011,431 Monaghan County Council 763,274 660,128 71,472 50,807 822,518 106,331 17,582,022 11,263,321 Offaly County Council 271,423 769,446 532,013 228,857 533,345 76,819 16,230,964 11,382,440 Roscommon County Council 0 0 139,651 5,072 1,707,254 1,187,291 21,626,277 15,798,962 Sligo County Council 490,967 2,010,426 428,441 11,513 1,592,065 944,178 22,714,593 17,765,517 South Dublin County Council 484,600 654,000 850,800 18,200 115,500 249,500 30,930,300 4,976,100

Tipperary County Council 2,114,556 3,136,850 2,675,829 31,066 126,064 255,000 49,771,834 33,312,949 Waterford City and County Council 1,300,767 2,434,349 397,930 15,846 3,077,670 2,532,147 37,127,440 25,376,702 Westmeath County Council 891,283 1,878,475 1,449,724 93,725 120,417 7,500 18,353,611 13,316,523 Wexford County Council 1,428,020 2,916,878 343,432 2,362 1,053,031 1,001,133 29,940,100 17,538,211 Wicklow County Council 1,500,876 2,437,529 332,081 12,199 67,227 130,000 23,849,757 13,556,478

Total 52,690,097 98,409,564 36,685,907 3,773,004 26,295,754 20,935,977 992,387,275 580,196,420

Total For Service

Division

Expenditure Income € €

Regional Assemblies 0 0 992,387,275 580,196,420 Less: Inter Local Authority Contributions 3,166,464 3,166,464

Divisional Total 989,220,812 577,029,956

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.

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

Cork City Council 6,492,400 6,161,500 3,170,900 3,092,500 0 5,700 54,700 9,000 Dublin City Council 32,748,175 32,748,175 11,736,173 11,736,173 0 0 381,966 3,000 Galway City Council 2,324,954 59,140 830,287 16,630 405,805 398,148 217,302 21,500 Carlow County Council 2,449,018 57,497 2,196,587 51,078 87,848 1,598 94,012 575 Cavan County Council 2,077,168 2,117,309 1,656,613 1,836,867 0 0 38,803 432 Clare County Council 6,397,863 10,444,507 3,125,476 80,744 416,523 9,772 199,328 4,761 Cork County Council 21,740,878 21,740,878 7,677,907 7,677,907 0 0 1,483,892 33,539 Donegal County Council 10,870,577 326,333 2,879,398 79,284 556,875 21,254 356,301 9,644 Dun Laoghaire Rathdown County Council 5,761,431 4,173,704 2,474,161 1,841,882 6,281 757 100,699 2,500 Fingal County Council 10,688,253 10,750,572 6,272,484 6,319,880 0 0 353,169 18,407 Galway County Council 5,554,839 5,667,790 2,247,319 2,139,119 0 0 460,935 5,948 Kerry County Council 7,887,145 413,461 3,274,854 86,493 265,072 6,473 1,014,897 42,884 Kildare County Council 4,253,268 4,253,269 4,287,192 4,287,192 0 0 72,000 0 Kilkenny County Council 3,362,152 3,104,541 1,768,681 1,786,406 414,119 351,313 73,081 4,521 Laois County Council 2,550,585 2,557,483 1,495,142 1,488,659 6,815 0 41,000 0 Leitrim County Council 1,526,315 1,526,315 985,266 985,266 167,311 167,311 11,115 0 Limerick City and County Council 9,046,361 9,046,360 3,273,888 3,273,888 0 0 125,615 5,144 Longford County Council 2,080,691 66,605 1,128,693 35,217 29,593 632 41,789 350 Louth County Council 3,647,979 3,722,141 1,831,709 1,876,376 133,176 136,524 232,494 5,570 Mayo County Council 7,312,944 5,990,646 4,590,566 3,650,049 620,456 318,436 106,258 2,140 Meath County Council 4,392,756 237,257 3,655,528 129,674 48,389 4,937 58,952 22,037 Monaghan County Council 1,606,445 26,368 1,673,525 25,658 0 0 63,849 578 Offaly County Council 2,067,521 3,867,821 1,553,698 33,273 0 0 49,632 436 Roscommon County Council 4,415,609 4,227,618 1,347,614 1,314,674 17,642 17,600 28,332 0 Sligo County Council 2,825,926 2,825,927 907,842 907,842 65,168 65,168 24,107 328 South Dublin County Council 4,451,200 4,451,200 3,670,300 3,670,300 142,800 142,800 0 0 Tipperary County Council 8,165,507 169,916 3,249,927 74,887 0 0 311,694 48,672

Waterford City and County Council 7,031,357 7,031,357 2,093,397 2,093,397 0 0 258,668 3,804 Westmeath County Council 2,102,964 2,055,492 1,486,836 1,489,858 142,841 190,388 83,134 794 Wexford County Council 4,364,236 4,212,768 2,346,658 2,176,753 328,761 265,947 428,368 16,311 Wicklow County Council 3,631,591 3,631,591 2,410,793 2,410,793 58,084 58,084 369,573 12,583

Total 193,828,109 157,665,541 91,299,414 66,668,720 3,913,560 2,162,842 7,135,667 275,457

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 11,900 3,100 243,900 21,400 9,973,800 9,293,200 Dublin City Council 0 0 0 0 3,927,206 3,595,489 13,323,573 150,000 62,117,093 48,232,837 Galway City Council 0 0 32,043 0 160,151 3,279,321 0 0 3,970,542 3,774,740 Carlow County Council 41,474 5,000 0 0 120,500 0 0 4,621,900 4,989,438 4,737,648 Cavan County Council 3,545,201 3,511,489 276,762 26,525 68,493 52,714 0 0 7,663,041 7,545,336 Clare County Council 1,544,594 1,353,763 609,816 14,655 0 0 221,952 103,904 12,515,553 12,012,106 Cork County Council 1,712,452 1,445,541 707,012 707,012 980,002 980,002 2,246,818 413,936 36,548,961 32,998,815 Donegal County Council 159,988 176,345 2,754,281 51,179 598,226 3,249,010 89,589 12,992,117 18,265,235 16,905,166 Dun Laoghaire Rathdown County Co. 4,000 4,000 281,247 194,843 0 2,311,900 3,793,312 106,831 12,421,130 8,636,418 Fingal County Council 7,200 7,200 689,066 699,389 5,592 5,600 1,964,516 29,607 19,980,282 17,830,657 Galway County Council 3,231,927 3,010,053 1,445,679 1,453,979 17,772 11,561 0 0 12,958,470 12,288,449 Kerry County Council 1,459,502 1,367,145 1,053,184 105,334 297,098 12,166,772 0 0 15,251,751 14,188,560 Kildare County Council 396,231 211,369 851,109 851,108 0 0 0 0 9,859,801 9,602,938 Kilkenny County Council 921,764 863,098 132,405 395,621 1,788 6,093 0 0 6,673,990 6,511,593 Laois County Council 209,008 126,813 202,912 157,208 2,166 0 0 0 4,507,628 4,330,163 Leitrim County Council 200,139 89,594 357,012 357,012 16,783 16,783 29,563 13,500 3,293,505 3,155,782 Limerick City and County Council 1,498,097 1,372,609 570,532 570,533 131,203 131,203 20,000 0 14,665,696 14,399,736 Longford County Council 107,754 44,159 455,888 13,664 170,972 3,727,094 0 0 4,015,380 3,887,721 Louth County Council 85,913 54,993 840,303 863,100 329,572 335,638 0 0 7,101,147 6,994,342 Mayo County Council 5,369,357 5,037,075 2,074,995 1,456,010 46,000 3,229,820 0 0 20,120,576 19,684,176 Meath County Council 311,186 191,235 1,154,841 95 8,274 8,265,531 5,000 0 9,634,927 8,850,765 Monaghan County Council 2,655,651 2,503,859 858,485 32,726 87,628 4,295,245 0 0 6,945,583 6,884,433 Offaly County Council 1,304,655 1,087,971 305,725 25,861 0 0 0 0 5,281,231 5,015,362 Roscommon County Council 0 0 1,485,508 1,458,108 0 0 261,000 261,000 7,555,705 7,279,000 Sligo County Council 47,886 29,605 204,003 204,003 207,287 207,287 0 0 4,282,220 4,240,159 South Dublin County Council 0 23,000 414,400 414,400 0 0 4,878,600 513,200 13,557,300 9,214,900 Tipperary County Council 993,718 870,693 1,291,668 1,290,417 219,447 11,391,329 55,000 25,000 14,286,960 13,870,913

Waterford City and County Council 278,554 222,613 913,355 882,068 279,347 279,347 144,898 140,757 10,999,576 10,653,344 Westmeath County Council 136,961 71,549 828,595 783,882 36,331 31,170 38,568 10,467 4,856,230 4,633,600 Wexford County Council 1,436,781 1,422,189 1,550,061 1,525,499 31,480 31,249 200,000 0 10,686,345 9,650,716 Wicklow County Council 346,860 308,120 103,506 103,506 0 0 608,888 382,905 7,529,296 6,907,582

Total 28,006,854 25,411,080 22,444,393 14,637,736 7,755,218 57,603,257 28,125,177 19,786,524 382,508,390 344,211,158

Total For Service

Division

Expenditure Income € €

Regional Assemblies 0 0 382,508,390 344,211,158 Less: Inter Local Authority Contributions 200,000 200,000

Divisional Total 382,308,390 344,011,158

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.

City & County Councils Industrial and Commercial Forward Planning Development Management Enforcement Facilities Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 1,431,000 21,700 2,389,100 574,200 648,700 18,400 0 0 Dublin City Council 6,444,924 40,000 7,686,156 2,852,000 2,811,886 80,000 11,517,961 6,015,873 Galway City Council 821,259 10,239 1,480,813 553,482 428,818 6,612 257,578 183,570 Carlow County Council 173,724 3,523 1,027,748 161,563 346,365 7,185 73,522 863 Cavan County Council 244,269 22,056 1,121,610 319,886 216,564 5,006 0 0 Clare County Council 1,272,107 27,382 1,616,433 410,873 1,116,553 24,969 0 0 Cork County Council 3,590,113 76,707 10,519,576 2,139,192 1,168,995 31,168 992,623 297,719 Donegal County Council 1,276,153 23,589 2,859,732 705,995 904,379 26,244 1,800 127 Dun Laoghaire Rathdown County Council 2,100,393 57,520 6,571,069 1,160,855 1,038,931 44,526 211,989 42,338 Fingal County Council 3,279,160 79,984 7,422,254 1,479,024 688,052 36,055 882,696 19,917 Galway County Council 760,295 121,460 2,605,553 799,293 610,801 29,909 0 0 Kerry County Council 929,724 104,206 2,668,700 861,690 1,189,162 38,507 22,231 15,359 Kildare County Council 2,037,351 44,860 5,329,144 1,173,735 1,038,952 22,957 87,189 40,000 Kilkenny County Council 606,915 10,692 1,778,349 602,256 352,124 9,317 1,000 0 Laois County Council 641,468 12,971 862,022 408,844 366,560 18,137 74,564 0 Leitrim County Council 370,082 8,075 683,318 141,824 193,849 4,993 0 0 Limerick City and County Council 1,545,282 176,486 2,477,162 920,484 809,493 62,440 10,432 127 Longford County Council 632,079 10,818 913,375 196,356 346,760 8,122 275,082 1,827 Louth County Council 991,509 71,001 2,556,914 610,878 887,076 44,390 160,000 0 Mayo County Council 783,480 16,747 2,555,392 486,477 670,913 12,010 0 7,000 Meath County Council 1,244,581 500,619 3,792,424 1,173,857 476,917 0 291,152 32,811 Monaghan County Council 331,541 11,757 1,427,361 326,738 150,331 12,792 0 0 Offaly County Council 787,810 23,447 1,366,884 302,117 297,914 6,874 109,739 4,561 Roscommon County Council 439,318 61,565 1,182,028 210,542 504,457 12,617 23,528 0 Sligo County Council 730,805 18,610 998,734 247,741 452,409 47,239 0 0 South Dublin County Council 2,591,700 78,500 3,253,000 1,098,400 894,700 43,300 1,224,400 151,000 Tipperary County Council 1,095,793 22,547 1,880,202 684,877 1,021,694 37,825 43,862 0 Waterford City and County Council 783,997 15,893 1,726,474 476,211 214,074 7,871 0 0 Westmeath County Council 601,956 22,237 1,157,197 329,273 533,921 22,018 39,266 26,407 Wexford County Council 1,107,472 16,894 2,252,597 760,910 867,088 32,094 1,386 0 Wicklow County Council 466,756 11,588 2,482,721 875,804 1,024,410 475,620 584,115 125,890

Total 40,113,015 1,723,673 86,644,045 23,045,377 22,272,849 1,229,199 16,886,114 6,965,389

REVENUE EXPENDITURE AND INCOME City & County Councils Tourism Development and Community and Enterprise Unfinished Housing Building Control Promotion Function Estates Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 917,400 256,000 3,365,400 1,699,500 0 0 393,100 8,100 Dublin City Council 64,770 0 9,405,635 6,760,000 0 0 3,578,292 2,709,000 Galway City Council 388,727 18,519 1,636,004 1,013,571 167,505 146,287 184,276 86,765 Carlow County Council 118,068 0 1,015,833 94,444 133,704 2,170 155,809 6,844 Cavan County Council 508,226 9,871 6,347,927 4,980,082 185,608 5,606 138,276 2,599 Clare County Council 7,456,047 7,118,331 2,974,637 1,140,583 318,961 5,614 423,917 24,071 Cork County Council 1,719,802 120,686 6,392,384 5,144,901 577,048 11,479 1,287,074 27,272 Donegal County Council 1,414,942 231,599 4,031,901 503,402 284,276 4,305 195,195 69,823 Dun Laoghaire Rathdown County Council 389,954 3,806 1,967,762 1,362,721 10,000 0 1,167,823 574,926 Fingal County Council 1,546,027 166,952 2,064,789 228,705 0 0 1,985,504 189,184 Galway County Council 472,985 5,680 1,577,504 367,353 489,143 7,395 305,017 12,427 Kerry County Council 1,314,791 93,990 5,301,765 4,044,265 0 0 448,173 283,452 Kildare County Council 390,675 41,175 4,400,563 2,148,536 1,019,547 20,859 525,428 86,473 Kilkenny County Council 1,305,505 144,557 2,191,196 1,339,878 41,115 0 29,347 12,000 Laois County Council 241,193 3,742 2,236,199 1,717,591 234,198 5,610 114,021 38,874 Leitrim County Council 356,385 5,410 555,303 120,355 219,787 24,061 118,118 3,092 Limerick City and County Council 2,028,863 16,749 1,304,870 156,216 115,925 2,193 190,533 10,640 Longford County Council 135,333 3,207 1,227,404 510,694 309,805 6,944 60,723 1,174 Louth County Council 268,168 4,268 3,614,420 2,485,366 219,004 154,702 284,259 120,416 Mayo County Council 1,186,233 198,658 2,537,862 1,446,337 46,100 2,143 231,079 46,722 Meath County Council 253,492 33,053 2,447,201 1,377,358 163,416 200,000 151,563 0 Monaghan County Council 271,680 14,429 3,837,135 2,368,027 0 0 191,303 44,368 Offaly County Council 317,149 769 1,668,020 987,071 76,043 50,000 82,381 4,169 Roscommon County Council 234,030 42,051 1,403,461 264,328 402,943 11,565 164,427 23,206 Sligo County Council 235,672 0 941,568 175,098 19,280 0 78,179 8,723 South Dublin County Council 1,421,100 58,500 3,934,000 2,673,700 0 0 786,000 179,600 Tipperary County Council 516,371 8,049 2,177,516 1,227,593 593,104 9,524 183,383 22,030 Waterford City and County Council 1,046,265 5,709 2,513,231 1,913,318 321,507 4,173 299,884 65,050 Westmeath County Council 435,974 14,510 3,090,721 2,485,650 128,482 4,352 177,845 36,960 Wexford County Council 181,002 33,500 2,005,187 695,796 71,386 0 813,488 35,693 Wicklow County Council 358,427 10,375 3,657,474 2,711,802 16,882 0 253,858 4,961

Total 27,495,259 8,664,142 91,824,874 54,144,240 6,164,770 678,983 14,998,276 4,738,616

REVENUE EXPENDITURE AND INCOME City & County Councils Economic Heritage and Agency & Recoupable Total For Service Development and Property Management Conservation Services Services Division Promotion Expenditur Expenditur Expenditur Expenditur Expenditur e Income e Income e Income e Income e Income € € € € € € € € € €

Cork City Council 2,970,400 1,198,100 2,000 0 622,800 21,900 52,800 6,600 12,792,700 3,804,500 Dublin City Council 6,331,459 2,486,151 298,099 390,643 2,194,977 66,200 0 539,000 50,334,159 21,938,867 Galway City Council 1,215,922 120,957 122,940 4,181 408,458 31,472 0 0 7,112,301 2,175,656 Carlow County Council 1,913,607 1,067,190 82,581 12,109 8,971 0 0 0 5,049,933 1,355,891 Cavan County Council 1,836,557 1,299,291 76,364 19,383 234,969 46,368 5,577 854 10,915,946 6,711,000 Clare County Council 1,847,329 1,140,974 251,500 76,407 206,533 23,878 129,413 0 17,613,429 9,993,082 Cork County Council 10,578,374 5,200,196 319,592 7,049 731,251 313,603 592,359 12,012 38,469,191 13,381,984 Donegal County Council 2,204,367 1,263,917 0 0 298,445 134,476 309,235 48,597 13,780,425 3,012,074 Dun Laoghaire Rathdown County Council 4,820,954 1,534,446 1,234,980 328,750 328,959 88,378 0 0 19,842,815 5,198,267 Fingal County Council 3,557,451 1,475,824 1,012,180 631,173 520,789 189,844 0 0 22,958,903 4,496,662 Galway County Council 1,744,668 1,047,001 0 0 554,451 193,473 20,000 50,000 9,140,417 2,633,991 Kerry County Council 3,213,636 1,699,882 62,279 131,727 399,144 152,432 0 0 15,549,605 7,425,510 Kildare County Council 2,312,092 1,250,712 0 0 656,112 93,650 0 0 17,797,053 4,922,958 Kilkenny County Council 2,553,734 1,061,334 17,573 24,000 841,365 216,428 0 0 9,718,225 3,420,462 Laois County Council 1,775,134 1,261,499 165,860 3,555 360,827 141,029 0 0 7,072,046 3,611,854 Leitrim County Council 1,925,127 1,030,673 1,532 11,000 204,392 113,032 80,693 52,405 4,708,585 1,514,918 Limerick City and County Council 6,711,758 3,175,760 1,841,648 1,187,615 313,708 162,357 2,464,545 2,271,427 19,814,219 8,142,493 Longford County Council 1,321,134 557,146 900 13,800 167,619 45,892 2,225,602 2,258,040 7,615,817 3,614,021 Louth County Council 6,971,493 5,922,237 500 56,690 234,134 64,355 0 0 16,187,478 9,534,304 Mayo County Council 4,718,351 997,730 92,200 62,500 275,457 149,868 439,148 325,376 13,536,215 3,751,568 Meath County Council 1,996,280 1,156,116 66,593 0 691,765 249,346 56,727 8,477 11,632,111 4,731,636 Monaghan County Council 4,403,833 3,289,136 0 0 376,962 147,625 80,000 80,000 11,070,145 6,294,872 Offaly County Council 1,679,599 1,191,977 73,785 3,519 247,241 58,116 4,000 0 6,710,565 2,632,620 Roscommon County Council 1,550,872 727,360 180,668 167,000 163,622 16,154 0 30,000 6,249,355 1,566,387 Sligo County Council 1,656,819 974,048 0 80,000 215,192 81,826 0 10,000 5,328,659 1,643,284

South Dublin County Council 3,830,900 1,392,300 1,907,500 986,900 198,000 72,000 6,000 0 20,047,300 6,734,200 Tipperary County Council 3,071,244 1,495,575 677,560 217,014 639,922 360,705 20,000 20,000 11,920,652 4,105,738 Waterford City and County Council 6,731,653 3,723,516 667,921 659,009 916,353 36,621 329,972 150,600 15,551,330 7,057,971 Westmeath County Council 2,834,619 1,852,982 587,317 344,844 284,334 114,777 0 0 9,871,634 5,254,009 Wexford County Council 4,025,408 958,949 738,195 281,785 285,604 21,292 0 0 12,348,813 2,836,913 Wicklow County Council 2,477,805 1,040,972 450,500 229,787 257,110 153,655 0 0 12,030,058 5,640,454

Total 104,782,577 52,593,949 10,932,768 5,930,439 13,839,466 3,560,751 6,816,071 5,863,388 442,770,084 169,138,147

Total For Service

Division Expenditure Income € €

Regional Assemblies 0 0 442,770,084 169,138,147 Less: Inter Local Authority Contributions 3,445,292 3,445,292

Divisional Total 439,324,792 165,692,855

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.

REVENUE EXPENDITURE AND INCOME City & County Councils Landfill Operation and Recovery & Recycling Waste to Energy Facilities Provision of Waste to

Aftercare Facilities Operations Operations Collection Services Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 1,998,500 1,405,800 1,361,300 12,700 0 0 0 0 Dublin City Council 1,905,899 150,000 4,123,576 902,400 0 0 1,496,534 1,000 Galway City Council 322,104 2,303 443,617 50,667 0 0 84,774 23,061 Carlow County Council 304,752 166,382 946,502 288,931 0 0 0 0 Cavan County Council 860,188 501,308 386,865 102,045 0 0 2,488 58 Clare County Council 1,504,307 498,832 2,029,421 354,402 0 0 0 0 Cork County Council 4,856,296 774,333 7,080,609 2,777,471 0 0 0 0 Donegal County Council 1,864,760 3,237 576,734 49,795 0 0 20,573 0 DLR County Council 2,486,667 1,630,700 1,777,821 1,342,246 864,200 864,200 110,743 31,411 Fingal County Council 6,125,487 24,830 2,899,107 1,313,723 845,000 1,076,400 0 0 Galway County Council 55,500 0 609,586 65,235 0 0 96,721 799 Kerry County Council 2,749,700 1,896,227 1,124,124 550,162 0 0 579,825 431,257 Kildare County Council 860,109 6,374 96,108 77,800 0 0 0 0 Kilkenny County Council 801,431 558,686 978,189 584,305 0 0 61,330 58,405 Laois County Council 498,697 48,584 560,078 368,605 0 0 0 10,000 Leitrim County Council 35,661 187 202,373 51,351 0 0 29,077 617 Limerick City and County Council 683,866 104,125 551,737 208,690 300,422 401,752 513,488 0 Longford County Council 1,000 0 84,502 11,000 0 0 0 0 Louth County Council 934,262 29,945 210,401 72,593 541,539 16,285 0 0 Mayo County Council 2,570,685 850,000 163,897 42,843 0 0 0 0 Meath County Council 302,598 5,292 588,141 95,738 0 0 188,334 2,556 Monaghan County Council 621,518 70,764 81,676 239,803 0 0 3,000 0 Offaly County Council 857,079 9,960 584,528 68,341 21,840 320 710,043 710,044 Roscommon County Council 201,561 72,893 584,457 110,126 0 0 1,327 0 Sligo County Council 0 0 353,712 41,134 0 0 0 0 South Dublin County Council 1,542,300 811,000 601,900 223,400 982,200 1,045,400 703,200 469,600 Tipperary County Council 2,114,007 292,752 1,541,792 712,704 0 0 12,076 0 Waterford City and County Council 858,381 2,595 854,058 335,959 0 0 697,021 673,500 Westmeath County Council 294,067 137,226 245,385 38,577 0 0 0 0 Wexford County Council 2,367,744 5,718 1,515,590 623,084 0 0 77,836 390 Wicklow County Council 676,181 58,829 1,585,768 337,631 0 0 45,000 400,000 Total 41,255,308 10,118,881 34,743,554 12,053,460 3,555,201 3,404,357 5,433,390 2,812,698

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 322,700 57,800 7,592,000 226,000 458,200 254,600 571,000 131,000 Dublin City Council 4,776,157 217,895 43,443,772 354,300 6,101,134 5,129,173 1,184,134 803,370 Galway City Council 766,275 131,395 2,908,555 50,203 567,007 58,786 52,136 858 Carlow County Council 241,709 11,279 721,117 11,622 340,901 187,684 139,701 2,130 Cavan County Council 417,810 49,366 411,355 7,529 531,629 349,061 94,418 469 Clare County Council 904,869 50,807 1,850,672 42,614 644,594 461,839 200,803 87,699 Cork County Council 2,277,422 111,684 3,082,902 73,336 2,179,235 1,050,478 347,837 4,167 Donegal County Council 1,624,848 147,061 675,607 1,512 620,846 471,135 60,344 0 Dun Laoghaire Rathdown County Council 1,477,562 144,139 5,829,535 245,583 617,911 380,276 79,200 0 Fingal County Council 922,773 102,966 6,530,032 158,631 1,405,447 341,319 238,508 23,180 Galway County Council 858,656 140,335 1,150,730 12,586 440,112 56,326 177,773 12,827 Kerry County Council 636,330 88,633 2,784,697 67,733 371,979 82,510 42,000 0 Kildare County Council 1,436,711 69,995 2,461,437 47,235 5,366,529 4,725,484 135,544 1,989 Kilkenny County Council 557,589 183,032 1,583,990 31,452 319,520 53,052 104,485 0 Laois County Council 489,074 42,353 492,848 6,756 495,328 187,206 60,206 1,086 Leitrim County Council 163,722 30,765 26,732 460 824,287 616,016 48,425 902 Limerick City and County Council 1,000,347 257,111 5,020,397 87,817 673,968 481,055 849,134 493,424 Longford County Council 635,699 43,344 589,954 12,019 546,751 212,466 38,896 671 Louth County Council 1,136,528 97,853 2,509,628 15,770 705,641 223,733 23,872 0 Mayo County Council 820,395 54,931 1,445,873 346,785 406,005 171,241 391,113 325,420 Meath County Council 686,395 193,877 1,657,877 27,299 6,217,445 4,470,635 0 0 Monaghan County Council 517,854 65,196 764,917 0 315,261 53,428 94,498 3,349 Offaly County Council 392,578 102,009 454,771 6,604 623,219 331,866 25,497 1,772 Roscommon County Council 474,841 63,912 0 0 302,240 156,180 53,314 8,500 Sligo County Council 371,504 10,449 653,076 13,497 375,449 254,188 29,550 0 South Dublin County Council 1,756,100 165,500 8,041,600 171,600 960,900 318,200 0 0 Tipperary County Council 1,322,243 307,914 1,783,060 34,278 678,339 50,201 208,916 21,947 Waterford City and County Council 577,137 99,021 3,900,147 76,214 536,724 340,869 33,337 0 Westmeath County Council 1,057,705 54,996 1,074,345 21,010 285,593 215,763 30,628 76 Wexford County Council 786,071 56,094 1,821,061 22,478 682,845 161,795 101,944 279 Wicklow County Council 295,975 41,524 1,647,145 29,610 1,016,830 52,187 414,230 11,575

Total 29,705,582 3,193,235 112,909,832 2,202,536 35,611,867 21,898,752 5,831,441 1,936,690

REVENUE EXPENDITURE AND INCOME

City & County Councils Maintenance and Upkeep of Safety of Structures and Operation of Fire Service Fire Prevention Burial Grounds Places Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 1,433,600 563,600 729,600 216,900 16,582,400 1,815,400 1,648,800 316,900 Dublin City Council 6,000 2,000 3,663,334 3,120,000 127,464,677 81,277,074 3,091,249 0 Galway City Council 808,648 282,263 385,323 5,572 4,944,000 0 0 200,200 Carlow County Council 323,721 132,023 478,623 57,892 2,848,439 283,070 121,260 67,170 Cavan County Council 22,924 0 343,094 119,004 4,068,763 270,000 317,358 7,439 Clare County Council 297,638 74,078 815,671 114,493 4,932,303 270,723 595,990 164,023 Cork County Council 3,875,375 982,686 2,485,601 282,994 13,633,758 44,768 1,445,211 1,367,380 Donegal County Council 42,500 520 686,244 94,777 6,766,193 264,324 177,129 225,005 Dun Laoghaire Rathdown County Council 2,233,806 1,895,738 654,759 33,790 15,493,424 0 0 550,000 Fingal County Council 2,202,098 948,467 1,452,017 72,699 20,659,563 0 215,482 850,000 Galway County Council 635,664 250,078 815,961 227,829 11,594,308 5,726,900 928,032 322,898 Kerry County Council 1,252,357 303,321 1,190,998 192,489 5,925,106 566,647 600,822 26,418 Kildare County Council 880,351 486,047 504,455 99,277 5,586,945 237,450 577,118 264,159 Kilkenny County Council 379,340 89,691 304,210 95,897 3,896,762 406,933 273,500 163,630 Laois County Council 225,531 71,487 388,121 92,753 3,931,130 820,739 207,626 94,444 Leitrim County Council 34,057 24,000 281,916 82,952 2,030,539 165,016 119,993 35,250 Limerick City and County Council 1,281,676 799,948 567,568 151,441 15,377,984 1,565,238 730,432 510,024 Longford County Council 230,992 33,232 273,032 69,096 2,362,314 110,691 310,191 29,588 Louth County Council 413,367 126,266 312,599 76,137 8,920,218 694,544 491,594 204,825 Mayo County Council 505,989 286,757 711,854 136,496 5,854,377 298,853 654,154 168,921 Meath County Council 284,943 74,200 842,946 180,368 4,312,538 446,445 350,624 267,335 Monaghan County Council 13,000 0 369,381 100,822 2,645,340 70,658 0 90,894 Offaly County Council 191,151 75,189 362,853 100,572 2,998,062 430,054 241,052 105,962 Roscommon County Council 316,593 105,786 250,743 78,616 3,023,346 216,636 0 60,000 Sligo County Council 299,894 155,056 407,310 135,439 3,673,324 327,842 315,048 74,259 South Dublin County Council 1,439,400 734,700 693,600 94,200 19,621,200 550,000 0 0 Tipperary County Council 1,635,059 296,299 572,038 153,865 7,836,788 515,226 524,221 188,263 Waterford City and County Council 176,367 74,395 846,534 141,702 9,526,710 842,784 336,559 118,272 Westmeath County Council 621,824 134,281 628,977 351,007 2,777,445 372,612 287,599 111,123 Wexford County Council 474,294 126,788 969,883 125,190 4,654,232 417,584 457,009 169,939 Wicklow County Council 684,784 272,473 372,830 84,637 4,719,498 490,572 514,379 202,724

Total 23,222,943 9,401,371 23,362,077 6,888,906 348,661,686 99,498,783 15,532,432 6,957,046

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

Noise Pollution Services Flooding Division Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 484,000 10,800 0 0 0 0 33,182,100 5,011,500 Dublin City Council 959,556 16,200 2,047,376 1,251,500 521,847 521,847 200,785,245 93,746,759 Galway City Council 102,742 1,056 112,951 115,359 170,027 2,063 11,668,159 923,787 Carlow County Council 170,916 16,549 0 0 0 0 6,637,640 1,224,732 Cavan County Council 655,841 65,757 123 0 0 0 8,112,855 1,472,034 Clare County Council 744,809 28,380 78,345 0 0 0 14,599,422 2,147,891 Cork County Council 2,003,926 234,875 144,268 53,514 594,978 556,489 44,007,418 8,314,175 Donegal County Council 792,570 52,849 0 0 0 0 13,908,348 1,310,215 Dun Laoghaire Rathdown County Council 141,062 22,865 0 0 232,555 0 31,999,245 7,140,949 Fingal County Council 1,147,996 46,488 0 0 493,683 3,360 45,137,194 4,962,062 Galway County Council 674,990 66,110 0 0 60,000 0 18,098,033 6,881,923 Kerry County Council 919,252 128,866 0 15,600 0 0 18,177,191 4,349,863 Kildare County Council 1,245,300 54,790 0 0 500,000 500,000 19,650,606 6,570,600 Kilkenny County Council 1,767,198 1,058,036 141,177 124,000 0 0 11,168,722 3,407,120 Laois County Council 450,345 10,589 0 0 1,000 0 7,799,985 1,754,602 Leitrim County Council 449,806 11,321 29,225 748 0 0 4,275,814 1,019,585 Limerick City and County Council 986,548 29,132 3,756,671 3,206,647 20,000 0 32,314,238 8,296,406 Longford County Council 214,535 3,266 45,052 330 0 0 5,332,918 525,706 Louth County Council 522,038 305,290 0 0 0 0 16,721,687 1,863,240 Mayo County Council 989,196 34,454 3,228,997 2,976,527 280,000 75,000 18,022,535 5,768,228 Meath County Council 608,691 44,502 256 0 290,468 2,603 16,331,257 5,810,850 Monaghan County Council 657,411 80,203 277,540 73,374 10,000 0 6,371,395 848,492 Offaly County Council 218,574 14,335 3,771 500 223,367 153,445 7,908,385 2,110,973 Roscommon County Council 344,206 40,680 0 0 0 0 5,552,626 913,329 Sligo County Council 427,035 15,816 0 0 0 0 6,905,902 1,027,679 South Dublin County Council 358,600 0 0 0 518,500 5,600 37,219,500 4,589,200 Tipperary County Council 563,691 41,575 7,327,130 7,285,443 0 0 26,119,359 9,900,468 Waterford City and County Council 44,281 1,031 104,071 2,222 22,697 556 18,514,025 2,709,121 Westmeath County Council 197,473 484 47,881 0 0 0 7,548,924 1,437,153 Wexford County Council 973,742 155,269 0 0 15,000 0 14,897,251 1,864,608

Wicklow County Council 608,155 123,449 0 0 172,954 1,363 12,753,730 2,106,575

Total 20,424,487 2,715,020 17,344,835 15,105,765 4,127,075 1,822,326 721,721,709 200,009,826

Total For Service Division

Expenditure Income € €

Regional Assemblies 0 0 721,721,709 200,009,826 Less Inter Local Authority Contributions 72,554,038 72,554,038

Divisional Total 649,167,671 127,455,787

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.

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 1,235,200 605,200 7,988,900 836,100 9,663,400 342,600 1,395,400 366,300 Dublin City Council 11,353,101 3,463,300 26,241,929 860,046 26,333,724 1,069,294 20,675,410 5,508,016 Galway City Council 2,243,538 1,850,070 1,622,250 0 4,744,789 265,674 1,931,319 206,719 Carlow County Council 79,050 0 1,779,559 43,470 967,670 11,650 49,334 0 Cavan County Council 210,952 86 2,118,218 73,434 297,031 4,371 1,373,885 967,911 Clare County Council 1,909,183 774,454 4,672,607 148,805 2,282,294 116,576 208,805 0 Cork County Council 3,156,280 1,179,484 11,777,603 346,571 5,235,734 167,398 6,369,842 1,296,902 Donegal County Council 1,237,106 21,389 4,495,109 288,278 1,757,393 45,949 1,041 0 Dun Laoghaire Rathdown County Council 345,331 189,900 9,752,758 604,511 13,657,007 1,063,695 3,607,225 704,453 Fingal County Council 742,445 321,493 13,484,205 376,631 18,665,968 1,015,641 6,499,377 169,472 Galway County Council 215,000 700 5,305,154 1,854,121 676,730 43,621 597,841 339,821 Kerry County Council 438,526 1,915 3,741,212 181,476 2,676,800 88,207 325,318 165,763 Kildare County Council 873,036 457,551 7,536,903 432,543 1,466,140 15,667 452,530 189,168 Kilkenny County Council 319,942 0 2,758,501 86,098 2,442,090 34,943 66,035 0 Laois County Council 75,104 0 2,538,807 163,161 463,905 9,746 864,419 377,075 Leitrim County Council 223,662 10 1,631,629 48,528 516,665 19,672 201,226 7,149 Limerick City and County Council 776,526 0 6,101,401 132,860 3,108,832 38,124 650,102 199,484 Longford County Council 431,723 0 2,307,570 92,268 483,168 9,493 296,563 177,427 Louth County Council 243,000 60,000 3,136,158 132,416 1,558,459 37,519 1,675,694 408,793 Mayo County Council 2,370,539 1,043,781 3,670,865 285,722 2,184,139 30,173 1,260,650 817,962 Meath County Council 845,483 207,976 4,163,263 99,009 1,813,955 5,143 636,050 96,831 Monaghan County Council 298,000 0 2,505,128 152,634 735,790 3,000 22,850 7,000 Offaly County Council 315,465 22,655 2,517,571 65,000 431,983 0 0 0 Roscommon County Council 419,369 23,199 1,968,521 69,681 365,168 6,398 221,323 147,399 Sligo County Council 112,352 2,700 2,116,355 106,893 660,941 15,780 418,096 47 South Dublin County Council 505,200 150,000 11,226,600 475,100 19,596,100 492,600 9,258,500 3,251,000 Tipperary County Council 2,659,278 1,107,285 4,429,472 187,666 2,676,265 40,896 681,439 320,498 Waterford City and County Council 625,686 163,465 5,441,620 141,870 3,323,482 74,764 1,117,237 170,007 Westmeath County Council 2,314,684 1,047,771 2,622,639 90,294 1,711,616 37,112 1,068,792 241,837 Wexford County Council 361,553 0 4,972,564 102,136 1,619,410 19,010 1,051,486 199,443 Wicklow County Council 438,785 0 4,001,638 159,397 2,252,771 175,062 943,711 569,423

Total 37,375,100 12,694,383 168,626,708 8,636,719 134,369,420 5,299,776 63,921,502 16,905,901

REVENUE EXPENDITURE AND INCOME

City & County Councils Operation of Arts Agency & Recoupable Total For Service

Programme Services Division Expenditure Income Expenditure Income Expenditure Income € € € € € €

Cork City Council 2,803,400 155,200 0 0 23,086,300 2,305,400 Dublin City Council 18,182,801 2,671,265 0 1,540,000 102,786,965 15,111,921 Galway City Council 6,353,853 2,323,695 626,276 415,116 17,522,026 5,061,274 Carlow County Council 1,223,292 83,968 0 0 4,098,905 139,088 Cavan County Council 1,674,795 459,819 798 0 5,675,680 1,505,621 Clare County Council 1,408,737 244,744 0 0 10,481,626 1,284,578 Cork County Council 2,076,042 147,941 485,636 69,788 29,101,137 3,208,084 Donegal County Council 2,118,872 289,588 0 0 9,609,521 645,204 Dun Laoghaire Rathdown County Council 5,086,533 892,549 1,814,217 1,951,800 34,263,071 5,406,909 Fingal County Council 5,442,647 593,187 0 0 44,834,641 2,476,424 Galway County Council 395,017 65,320 1,643,496 1,381,948 8,833,236 3,685,532 Kerry County Council 1,198,774 308,229 0 0 8,380,630 745,589 Kildare County Council 815,223 46,783 0 0 11,143,832 1,141,711 Kilkenny County Council 664,735 77,323 0 0 6,251,303 198,364 Laois County Council 1,282,610 657,874 120,587 120,000 5,345,433 1,327,857 Leitrim County Council 692,370 94,341 2,844 0 3,268,396 169,700 Limerick City and County Council 3,302,332 580,038 9,655 0 13,948,848 950,506 Longford County Council 378,359 52,567 0 30,000 3,897,383 361,755 Louth County Council 1,887,574 220,963 0 0 8,500,884 859,691 Mayo County Council 1,514,309 549,460 0 0 11,000,502 2,727,098 Meath County Council 1,024,110 53,844 2,606 918 8,485,468 463,721 Monaghan County Council 1,210,620 84,332 31,000 31,000 4,803,387 277,966 Offaly County Council 517,865 238,472 0 0 3,782,884 326,127 Roscommon County Council 1,071,506 347,095 0 0 4,045,888 593,772 Sligo County Council 821,054 101,774 0 0 4,128,798 227,194 South Dublin County Council 2,059,200 560,700 0 0 42,645,600 4,929,400 Tipperary County Council 1,522,721 189,656 985,005 959,809 12,954,181 2,805,809 Waterford City and County Council 2,582,979 419,321 945,051 933,612 14,036,054 1,903,039

Westmeath County Council 1,109,385 135,616 154,110 91,765 8,981,226 1,644,396 Wexford County Council 1,578,525 207,911 0 0 9,583,538 528,500 Wicklow County Council 911,560 88,450 19,070 13,000 8,567,536 1,005,333

Total 72,911,797 12,942,026 6,840,352 7,538,755 484,044,879 64,017,561

Total For Service

Division Expenditure Income € €

Regional Assemblies 0 0 484,044,879 64,017,561 Less: Inter Local Authority Contributions 2,465,530 2,465,530

Divisional Total 481,579,348 61,552,030

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.

REVENUE EXPENDITURE AND INCOME

City & County Councils Operation and Land Drainage Costs Maintenance of Piers and Coastal Protection Veterinary Service Harbours Expenditure Income Expenditure Income Expenditure Income Expenditure Income € € € € € € € €

Cork City Council 0 0 0 0 0 0 171,800 73,900 Dublin City Council 0 0 0 0 0 0 815,651 195,850 Galway City Council 0 0 0 0 0 0 215,284 39,819 Carlow County Council 78,614 1,876 0 0 0 0 237,500 67,400 Cavan County Council 100,814 1,085 0 0 0 0 555,366 462,036 Clare County Council 0 0 93,645 47,552 0 0 658,085 358,016 Cork County Council 163,526 930 1,277,450 143,693 551,523 8,744 3,367,030 2,261,988 Donegal County Council 2,658 173 1,801,290 68,972 37,666 136 734,077 421,588 Dun Laoghaire Rathdown County Council 0 0 4,148,100 3,918,100 0 0 366,625 122,530 Fingal County Council 0 0 325,009 9,494 0 0 619,558 198,959 Galway County Council 841,508 405,000 1,167,414 597,584 44,679 1,604 673,048 535,904 Kerry County Council 143,964 1,281 1,508,847 1,027,246 266,560 158,625 912,891 738,220 Kildare County Council 257,837 2,919 0 0 0 0 741,400 336,803 Kilkenny County Council 0 0 0 0 0 0 631,239 472,943 Laois County Council 403,603 60,803 0 0 0 0 518,129 315,326 Leitrim County Council 69,381 20,347 0 0 0 0 419,186 222,688 Limerick City and County Council 187,561 1,772 15,000 5,000 0 0 976,793 550,668 Longford County Council 53,588 336 0 0 0 0 373,145 230,306 Louth County Council 0 0 516,159 148,755 163,605 4,273 622,919 265,115 Mayo County Council 104,323 0 972,281 6,562 41,045 598 1,055,576 575,991 Meath County Council 47,816 35,122 0 0 0 0 751,146 428,656 Monaghan County Council 0 0 0 0 0 0 468,559 303,669 Offaly County Council 247,035 422 0 0 0 0 375,150 208,068 Roscommon County Council 235,673 1,085 0 0 0 0 445,429 272,097 Sligo County Council 39,083 89 184,946 172,013 30,694 118 304,948 211,677 South Dublin County Council 0 0 0 0 0 0 1,448,500 628,100 Tipperary County Council 180,489 11,048 0 0 0 0 963,364 603,732 Waterford City and County Council 0 0 124,515 547 63,680 154 693,879 355,532 Westmeath County Council 33,460 576 0 0 0 0 475,324 321,380 Wexford County Council 63,663 0 966,361 440,755 161,919 7,695 694,722 394,610 Wicklow County Council 0 0 926,198 526,775 236,520 2,065 537,246 268,046

Total 3,254,596 544,862 14,027,216 7,113,046 1,597,891 184,013 21,823,571 12,441,619

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 323,100 109,200 0 0 494,900 183,100 Dublin City Council 1,502,095 600,000 0 0 2,317,746 795,850 Galway City Council 0 0 0 0 215,284 39,819 Carlow County Council 20,000 10,000 0 0 336,114 79,276 Cavan County Council 0 0 0 0 656,179 463,121 Clare County Council 36,238 4,818 0 0 787,967 410,386 Cork County Council 72,904 26,180 0 0 5,432,433 2,441,535 Donegal County Council 164,449 21,194 15,000 0 2,755,140 512,063 Dun Laoghaire Rathdown County Council 70,776 25,000 0 0 4,585,501 4,065,630 Fingal County Council 142,794 50,941 0 0 1,087,362 259,395 Galway County Council 0 500 0 0 2,726,649 1,540,592 Kerry County Council 17,204 4,870 0 0 2,849,465 1,930,242 Kildare County Council 5,638 2,000 188,000 0 1,192,875 341,722 Kilkenny County Council 9,024 2,030 0 0 640,263 474,973 Laois County Council 4,080 0 0 0 925,812 376,129 Leitrim County Council 4,748 0 2,844 0 496,159 243,035 Limerick City and County Council 186,057 84,338 4,484 0 1,369,895 641,778 Longford County Council 2,784 0 0 0 429,517 230,642 Louth County Council 39,027 12,500 0 0 1,341,711 430,643 Mayo County Council 85,544 14,325 0 0 2,258,769 597,476 Meath County Council 120,915 7,500 2,563 0 922,440 471,278 Monaghan County Council 0 0 0 0 468,559 303,669 Offaly County Council 13,096 10,581 118 100 635,399 219,171 Roscommon County Council 23,679 10,167 0 0 704,781 283,349

Sligo County Council 0 0 0 0 559,671 383,896 South Dublin County Council 256,800 90,000 0 0 1,705,300 718,100 Tipperary County Council 28,080 3,279 217,700 217,700 1,389,634 835,759 Waterford City and County Council 38,253 13,000 108,951 65,576 1,029,278 434,809 Westmeath County Council 9,512 0 0 0 518,296 321,956

Wexford County Council 425,181 32,068 0 0 2,311,846 875,128 Wicklow County Council 67,302 35,601 0 0 1,767,266 832,486

Total 3,669,279 1,170,091 539,661 283,376 44,912,213 21,737,007

Total For Service

Division

Expenditure Income € €

Regional Assemblies 0 0 44,912,213 21,737,007 Less: Inter Local Authority Contributions 0 0

Divisional Total 44,912,213 21,737,007

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.

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 5,575,100 1,099,300 397,900 10,900 Dublin City Council 0 0 0 0 31,418,844 16,316,865 745,087 0 Galway City Council 97,787 9,091 81,715 4,350 3,269,917 120,025 240,444 3,779 Carlow County Council 344,165 201,664 0 0 4,291,325 8,230 170,721 2,762 Cavan County Council 212,436 20,184 144,982 8,613 2,111,323 369,420 185,472 3,584 Clare County Council 417,341 43,010 0 0 7,730,377 156,033 293,284 3,062 Cork County Council 13,055,052 13,055,052 693,607 416,684 16,807,521 404,751 577,705 5,889 Donegal County Council 5,184,340 4,063,682 138,610 211,756 7,955,840 717,173 447,988 8,067 Dun Laoghaire Rathdown County Council 0 0 0 0 4,927,807 3,738,665 316,460 5,567 Fingal County Council 0 0 180,949 0 7,244,720 5,726,835 913,099 67,817 Galway County Council 1,601,664 1,601,664 0 0 5,267,278 157,824 418,207 8,177 Kerry County Council 0 0 0 0 8,090,382 545,342 273,995 3,834 Kildare County Council 0 0 0 0 7,740,249 2,827,683 231,107 3,148 Kilkenny County Council 0 0 66,300 0 3,638,089 265,157 182,835 641 Laois County Council 232,754 220,519 0 0 3,316,398 73,408 257,067 7,238 Leitrim County Council 672,150 571,030 0 0 602,525 160,752 64,346 1,905 Limerick City and County Council 3,088,206 2,312,021 218,207 163,003 6,180,485 2,452,002 238,908 3,212 Longford County Council 170,315 1,944 57,361 0 1,302,346 563,096 295,040 2,869 Louth County Council 1,275,869 1,203,929 22,445 0 6,645,556 652,697 187,213 1,744 Mayo County Council 0 0 0 0 7,046,258 207,941 389,703 4,202 Meath County Council 0 0 0 0 6,022,757 82,621 353,201 1,820 Monaghan County Council 55,114 58,106 0 0 2,394,200 14,048 69,044 1,025 Offaly County Council 945,086 802,981 5,000 0 3,665,386 55,731 54,344 0 Roscommon County Council 163,699 21,922 0 0 2,697,176 22,692 150,859 4,384 Sligo County Council 2,183,760 2,078,631 28,985 4,686 3,245,795 8,203 203,188 1,675 South Dublin County Council 48,000 41,700 0 0 19,491,300 12,331,700 431,900 4,500 Tipperary County Council 4,898 87,830 207,073 7,761 5,076,442 162,056 274,077 1,837 Waterford City and County Council 4,759,115 4,010,042 213,478 33,626 5,447,758 4,620,518 172,501 1,653 Westmeath County Council 2,961,212 2,881,498 0 0 2,823,075 82,068 73,169 1,119 Wexford County Council 736,230 46,400 188,325 5,480 6,066,121 26,156 334,352 3,840 Wicklow County Council 2,779,463 2,779,463 217,171 217,171 5,256,401 1,828,378 310,393 3,853

Total 40,988,655 36,112,362 2,464,209 1,073,129 203,348,752 55,797,369 9,253,610 174,104

REVENUE EXPENDITURE AND INCOME

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

Cork City Council 801,300 2,600 82,800 61,700 245,100 326,000 0 0 Dublin City Council 0 0 0 0 1,311,064 563,000 114,045 100,000 Galway City Council 175,026 0 0 0 29,563 44,599 43,100 0 Carlow County Council 128,839 664 0 0 18,554 397 0 0 Cavan County Council 160,599 1,985 0 0 8,666 5,422 63,487 63,487 Clare County Council 216,682 3,866 0 0 28,686 40,000 0 0 Cork County Council 596,959 0 22,661 128 457,241 158,152 25,000 25,000 Donegal County Council 356,229 466 2,405 100 35,446 14,353 0 0 Dun Laoghaire Rathdown County Council 100,000 0 1,000 0 153,466 301,458 32,000 32,000 Fingal County Council 162,498 0 19,564 0 0 3,000 0 0 Galway County Council 486,250 175,000 9,000 0 208,467 200,300 5,000 6,000 Kerry County Council 360,858 910 0 0 49,658 27,871 0 0 Kildare County Council 241,106 1,207 5,000 0 10,000 0 1,000 0 Kilkenny County Council 176,944 65 27,268 634 0 15,000 0 0 Laois County Council 110,150 793 0 0 3,216 85 0 0 Leitrim County Council 70,550 268 0 0 3,677 400 0 0 Limerick City and County Council 431,936 9,384 18,098 0 14,914 40,293 0 0 Longford County Council 74,583 653 0 0 0 0 0 0 Louth County Council 214,551 1,090 1,500 0 83,517 11,938 5,000 5,000 Mayo County Council 303,799 6,220 0 0 18,642 41,214 0 0 Meath County Council 194,407 1,037 3,876 0 0 3,000 0 0 Monaghan County Council 92,305 0 0 0 0 31,015 0 0 Offaly County Council 140,785 0 3,500 4,000 2,778 5,550 0 0 Roscommon County Council 146,569 731 957 4,000 24,010 731 0 0 Sligo County Council 157,878 1,113 0 0 43,410 12,548 0 0 South Dublin County Council 71,200 0 0 0 0 30,000 0 0 Tipperary County Council 301,057 0 0 0 21,541 27,266 0 0 Waterford City and County Council 237,963 0 0 0 10,060 15,000 0 0 Westmeath County Council 197,260 3,912 5,526 0 25,608 6,500 6,212 0 Wexford County Council 220,299 772 39,674 0 25,206 37,000 0 0 Wicklow County Council 213,493 0 5,876 0 14,332 6,453 41,941 0

Total 7,142,075 212,736 248,705 70,562 2,846,821 1,968,544 336,785 231,487

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 1,326,400 0 0 0 890,200 5,583,500 9,318,800 7,084,000 Dublin City Council 5,744,024 0 6,304,880 0 9,351,213 24,360,770 54,989,157 41,340,635 Galway City Council 1,292,241 4,267 0 0 1,346,952 1,483,868 6,576,744 1,669,978 Carlow County Council 896,962 2,326 543,728 22,722 299,400 2,409,100 6,693,693 2,647,865 Cavan County Council 794,329 32,910 531,782 50,453 814,695 2,245,261 5,027,770 2,801,318 Clare County Council 2,309,053 25,051 1,168,765 69,067 209,045 3,069,221 12,373,233 3,409,310 Cork County Council 3,015,040 25,171 3,017,050 70,630 10,847,818 14,460,268 49,115,654 28,621,725 Donegal County Council 1,636,998 1,440 1,797,103 94,497 5,792,325 11,507,055 23,347,284 16,618,589 Dun Laoghaire Rathdown County Co. 2,242,732 28,667 0 0 374,435 3,614,149 8,147,901 7,720,506 Fingal County Council 2,397,466 23,324 0 0 974,463 5,454,153 11,892,761 11,275,129 Galway County Council 1,443,601 0 1,701,593 181,016 2,496,514 6,503,575 13,637,573 8,833,556 Kerry County Council 3,637,588 32,061 1,148,481 89,383 4,106,660 7,482,145 17,667,623 8,181,545 Kildare County Council 6,000,093 17,080 1,025,968 20,927 627,603 2,960,250 15,882,126 5,830,295 Kilkenny County Council 1,192,487 3,523 692,022 13,259 476,477 1,147,268 6,452,422 1,445,546 Laois County Council 867,858 1,522 428,481 27,491 6,538,017 7,136,967 11,753,940 7,468,022 Leitrim County Council 938,119 3,649 223,305 13,955 257,410 1,358,253 2,832,081 2,110,213 Limerick City and County Council 1,931,500 29,326 883,617 91,003 817,305 5,597,128 13,823,176 10,697,371 Longford County Council 1,034,109 1,352 339,509 7,576 65,717 2,482,078 3,338,980 3,059,569 Louth County Council 1,041,056 0 979,879 42,330 163,625 3,611,210 10,620,210 5,529,939 Mayo County Council 3,707,647 10,768 1,156,961 23,973 1,890,983 5,510,039 14,513,993 5,804,357 Meath County Council 2,754,901 27,207 1,690,807 101,377 767,342 4,173,073 11,787,291 4,390,134 Monaghan County Council 1,756,542 2,127 638,469 45,389 552,207 2,392,587 5,557,883 2,544,297 Offaly County Council 1,424,627 0 788,433 23,958 403,632 1,866,563 7,433,571 2,758,783 Roscommon County Council 967,652 18,999 561,452 34,615 133,164 1,689,301 4,845,538 1,797,375 Sligo County Council 1,309,461 14,197 561,519 42,061 303,185 2,040,634 8,037,182 4,203,748 South Dublin County Council 1,330,100 0 0 0 12,500 4,237,100 21,385,000 16,645,000

Tipperary County Council 2,616,604 16,117 1,601,656 90,333 3,507,417 6,511,393 13,610,767 6,904,592 Waterford City and County Council 1,372,999 2,815 873,545 44,556 348,475 3,163,064 13,435,895 11,891,273 Westmeath County Council 1,005,531 2,534 559,699 11,626 1,591,696 2,517,050 9,248,989 5,506,305 Wexford County Council 1,561,890 255 1,194,785 40,557 1,756,201 3,738,043 12,123,083 3,898,503 Wicklow County Council 2,840,484 3,033 726,427 64,935 343,932 3,428,336 12,749,914 8,331,623

Total 62,390,096 329,719 31,139,916 1,317,688 58,060,610 153,733,403 418,220,234 251,021,104

Total For Service

Division

Expenditure Income € €

Regional Assemblies 5,679,759 5,679,759 423,899,993 256,700,863 Less: Inter Local Authority Contributions 13,803,067 13,803,067

Divisional Total 410,096,926 242,897,795

APPENDIX 2 Summary of Local Property Tax Allocation

2019 € €

Discretionary Local Property Tax - Revenue Budget (Table A) 393,749,293 Local Property Tax Self Funding - Revenue Budget (Table E) Housing & Building 15,250,000 Road Transport & Safety 16,594,871 31,844,871 Total Local Property Tax - Revenue Budget 425,594,164

Local Property Tax Self Funding - Capital Budget Housing & Building 77,411,456 Road Transport & Safety 0 Total Local Property Tax - Capital Budget 77,411,456

Total Local Property Tax Allocation (Post Variation)* 503,005,620

Details of the 2019 LPT allocations to Local Authorities are available on the Department’s website at the following link: https://www.housing.gov.ie/sites/default/files/publications/files/2018.09.30_final_2019_lpt_allocations.pdf

*The overall 2019 LPT allocation to Local Authorities is €503m. See LPT introduction on page 6 for detailed explanation.

2019 Payments and Receipts of Regional Assemblies

REVENUE PAYMENTS AND RECEIPTS – Regional Assemblies

Receipts Regional Assembly Payments Contrib LA's Other Total

Southern Regional Assembly €2,097,491 €1,603,781 €493,709 €2,097,491

Eastern and Midland Regional Assembly €1,576,658 €1,188,451 €388,207 €1,576,658

Northern and Western Regional Assembly €2,005,610 €1,374,110 €631,500 €2,005,610

Total €5,679,759 €4,166,342 €1,513,416 €5,679,759

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 is to draw up regional spatial and economic strategies.

housing.gov.ie

Department of Housing, Planning and Local Government