Local Government Act 2001
Consideration of annual financial statement.
108.—(1) In this section, additional expenditure has the meaning given to it by section 104(1).
(2) Every local authority or joint body shall prepare an annual financial statement in accordance with the accounting code of practice issued by the Minister under section 107.
(3) As soon as practicable after the preparation of an annual financial statement, such statement, with a report on it by the F144[chief executive], shall be sent to each member of the local authority or joint body, as the case may be.
(4) Without prejudice to the generality of subsection (3), a report under that subsection shall include details of additional expenditure incurred in the period to which the annual financial statement relates and of authorisations given under section 104.
(5) The annual financial statement shall be considered at the next practicable meeting of the local authority or joint body concerned which is held not less than 7 days after the annual financial statement was sent under subsection (3).
(6) As soon as may be practicable after having been sent under subsection (3), the annual financial statement shall be transmitted to the Minister and the Director of Audit.
Annotations
Amendments:
F144
Substituted (1.06.2014) by Local Government Reform Act 2014 (1/2014), s. 5(1) and sch. 1 part 1 ref. 72, S.I. No. 214 of 2014.
Modifications (not altering text):
C75
Functions transferred and references construed (16.05.2024) by Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024 (7/2024), s. 26 and sch. 1 part 2, S.I. No. 207 of 2024, subject to transitional provisions in s. 4.
Director general
26. (1) The chief executive of Limerick City and County Council shall, on and after the vesting day, be known as the director general of Limerick City and County Council and is in this Act referred to as the “director general”.
(2) The person who, immediately before the vesting day, was the chief executive of Limerick City and County Council shall, on and after that day, continue in office and be referred to in accordance with subsection (1).
(3) On and after the vesting day, a reference in an enactment specified in Part 2 of Schedule 1 to chief executive shall, in so far as that reference applies to the chief executive of Limerick City and County Council, be construed as a reference to the director general, or as including a reference to the director general, as the context may require.
(4) This section shall apply subject to the modifications of the Principal Act specified in Schedule 3.
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SCHEDULE 1
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PART 2
Enactments for Purposes of Sections 10 and 26
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Number and Year (1) |
Short Title (2) |
Provision (3) |
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No. 37 of 2001 |
Local Government Act 2001 |
Sections 11(8), 28, 46, 52(5)(d) and (9), 81, 86, 97, 98, 99, 104, 107, 108, 109(5) and (6), 110(6), (9) and (10), 112, 120, 121, 122, 126D(7), 126E(1), 128A, 128D, 128E(2), 129I(5), 129M, 129N, 129O, 129P, 129Q, 129R, 129T, 132, 138, 140, 144(3)(a) and (8), 145, 146, 147, 148, 149, 149A, 151, 152, 153, 158, 160(3) and (4), 166, 167(1)(c), 173(1), 174(8), 178(1), (2), (4) and (5), 179, 180(4)(b) and (c), 211B, 211C, 211D, 211E and 211F, 214(3), (4) and (5), 229; paragraphs 13(6) and 15(4) of Schedule 10. |
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