19. (1) For the purpose of assisting the Cork local authorities in the performance of their functions under this Act, the oversight committee shall, as soon as may be after the commencement of this section, make a plan (in this Act referred to as an “implementation plan”) specifying the measures that the Cork local authorities should adopt in order to facilitate the effective and efficient implementation of the Cork boundary alteration.

(2) Without prejudice to the generality of subsection (1), an implementation plan may specify any one or more of the following:

(a) the arrangements that should be made by the Cork local authorities to ensure that standards relating to the delivery of services to members of the public residing in the relevant area are maintained;

(b) the arrangements that should be made by the Cork local authorities to ensure that the impact of the Cork boundary alteration on members of the public residing in the relevant area is minimised;

(c) the arrangements that should be made by the Cork local authorities relating to—

(i) financial matters or matters concerning other resources,

(ii) administrative, organisational and operational matters,

(iii) the performance of functions by each of the Cork local authorities,

(iv) such other matters as the oversight committee consider appropriate,

for the purpose of facilitating the implementation of the Cork boundary alteration;

(d) the steps that should be taken in the making and implementation of any such arrangements by the Cork local authorities;

(e) the period or periods within which any such arrangements should be made and implemented by the Cork local authorities; or

(f) any other measures that the oversight committee consider are necessary for the purposes of the Cork boundary alteration.

(3) The implementation plan shall specify the manner in which—

(a) the annual contribution within the meaning of section 24 shall be calculated, and

(b) the sum of which the annual contribution consists shall be adjusted each year for the purpose of taking account of the changes in the value of money since the end of the local financial year 2017.

(4) The implementation plan shall specify the principles and methods that shall apply for the purpose of the making of any calculation referred to in section 25.

(5) The implementation plan may contain such guidelines and recommendations as the oversight committee consider appropriate in relation to—

(a) the making of any arrangements under or in accordance with this Act, or

(b) the performance of functions in respect of the relevant area during such period as is specified in those guidelines or recommendations.

(6) The oversight committee may make a plan (in this section also referred to as an “implementation plan”) revising or replacing an implementation plan.

(7) The oversight committee shall, as soon as may be after the making of an implementation plan, notify each chief executive of a Cork local authority in writing of the making of that implementation plan.

(8) A notification under subsection (7) shall be accompanied by a copy of the implementation plan.