174.—(1)(a) It is the duty of the ethics registrar to issue to each member of the local authority concerned before every annual meeting of the authority, or such other time as may be prescribed by regulations made by the Minister, a signed and dated notice in writing informing the member of the requirement imposed on him or her under section 171 to prepare and furnish an annual declaration and such notice shall enclose the form so prescribed for that purpose.

(b) The fact of the issue of a notice under paragraph (a) shall be brought to the attention of the members of the local authority at the next meeting of the authority after such issue.

(2) In respect of and to each employee referred to in section 167(1) it is the duty of the ethics registrar to issue every year in the month of January, or such other time as may be prescribed by regulations made by the Minister, a signed and dated notice in writing informing the employee of the requirement imposed on him or her under section 171 to prepare and furnish an annual declaration and such notice shall enclose the form so prescribed for that purpose.

(3) It is the duty of the ethics registrar to issue, as soon as practicable, to a person who becomes a person to whom section 167(1) applies subsequent to the issue of a notice under subsection (1) or (2) a signed and dated notice in writing informing such member or employee, as the case may be, of the requirement imposed on him or her under section 171 to prepare and furnish an annual declaration in the form prescribed by regulations made by the Minister and such notice shall enclose the form prescribed for that purpose.

(4) Nothing in this section, including the non-receipt, for any reason, of a notice or form affects the requirement imposed on a person under section 171 to complete and furnish an annual declaration.

(5) Where the ethics registrar finds a minor error or omission in a declaration, he or she shall furnish to the person concerned particulars in writing of the error or omission, as the case may be, and the ethics registrar shall inform such person that he or she may correct the error or make good the omission within the period of 21 days from the date on which the notification issued to such person.

(6) Notwithstanding section 169(4) the ethics registrar may at any time where he or she considers it necessary issue a notice or otherwise bring to the attention of any person referred to in section 167 the appropriate requirements of this Part, including of a relevant code of conduct issued under section 169.

(7) Where the ethics registrar, or the F258[chief executive] in relation to paragraph (c), becomes aware of a possible contravention of this Part it is his or her duty to bring the matter to the attention of—

(a) the F258[chief executive] for the local authority, in case the matter relates to any other employee,

(b) the Cathaoirleach of the local authority, in case the matter relates to the F258[chief executive],

(c) the Cathaoirleach of the local authority, in case the matter relates to the ethics registrar,

(d) the F258[chief executive] for the local authority, in case the matter relates to the Cathaoirleach,

(e) the Cathaoirleach and the F258[chief executive] for the local authority in case the matter relates to a member of the local authority other than the Cathaoirleach, and

(f) in any other case, the F258[chief executive] for the local authority.

(8) (a) The person or persons to whom the matter is brought to attention under subsection (7) shall consider what action should be taken and, without prejudice to the generality of the foregoing, the action may include—

(i) any investigative or disciplinary procedures which may be exercised in relation to the person concerned, whether under any other provision of this or any other enactment or otherwise,

(ii) referral of the matter to the Director of Public Prosecutions in accordance with subsection (1)(b) or (4)(b) of section 181 as the case may be,

(iii) any other course of action considered appropriate in the circumstances.

(b) The person or persons to whom the matter is brought to attention under subsection (7) shall—

(i) cause a report to be prepared of his or her or their joint consideration of the matter, as the case may be, and

(ii) cause such report to be sent to and be retained by the ethics registrar unless subsection (7)(c) applies, in which case such report shall be retained by the F258[chief executive] but only until the person concerned ceases to be the ethics registrar.