75.—(1) A local authority may enter into arrangements for the twinning of its administrative area or a part of it or establish other similar links with any other area, whether within or outside the State.

(2) The decision to enter into an arrangement under subsection (1) is a reserved function.

(3) A local authority shall not enter into an arrangement under subsection (1) unless, having had regard to the following matters, it is satisfied that the arrangement is justified:

(a) the benefits likely to accrue to its administrative area and the local community,

(b) the social, cultural and general interests of its administrative area and the local community, and

(c) the total cost involved.

(4) The Minister may issue directions to local authorities or specified classes of local authorities for the purposes of this section.

(5) There shall be recorded in the annual report of a local authority for every year expenditure and other particulars in relation to the performance of its functions under this section.