OFFALY COUNTY COUNCIL

Transcription

1 OFFALY COUNTY COUNCIL LOCAL AUTHORITY BUDGET 2018 AND EXPLANATORY TABLES FOR THE YEAR ENDING 31 ST DECEMBER 2018 (ADOPTED NOVEMBER 20 TH 2017)

2 Offaly County Adjustment by Elected Members to Draft Budget 2018 (Adopted November 20th 2017) Additional Expenditure/ (Expenditure Reductions) Housing Housing Adaption Grants 250,000 Maintenance and Improvement Planned maintenance (50,000) Public Lighting Split equally by MD 20k each 60,000 Refunds and Irrecoverable Rates (60,000) C&E Community Sports coach support (20,000) Economic development and promotion 15,000 Tourism support 5, ,000 Additional Revenue/ (Revenue Reductions) Housing Housing Adaption Grants 200, ,000 Note : These adjustments are reflected in Tables A to F and Appendix 1

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4 FINANCIAL CONTEXT: While there have been signs of improvement in the general economic climate, new business development and rates buoyancy in Offaly have not yet taken off in any significant way. In addition, there is, as yet, no significant increase in major planning applications for private housing and industrial/commercial development. Funding of capital projects such as, infrastructure improvements, libraries, arts centres, playgrounds etc. are dependent upon development contributions which are received as part of the planning process. At the moment we have a substantial deficit in this area. This is highlighted in the Development Contributions/Capital Spending Plan report which is included in this budget. Deficit provision of 550,000 is maintained in 2018 budget. Our revenue deficit has now reduced to 3.7m in 2016 and we anticipate it will be down to 3.2m in This is a significant achievement in managing the finances of the County. DELIVERY OF SERVICES: In preparing the Draft Budget for 2018 all existing services have been reviewed by the Management Team to ensure that: (a) They continue to be relevant to the functions of the Local Authority, (b) They are being delivered in an efficient and effective manner, (c) That value for money is being achieved in the delivery of services. Following this review, I am satisfied that the above objectives are being achieved. The members will be aware that because of the overall national economic climate, and the s financial position, services have been reduced to core essential services over the last number of years. In 2017 we were able to provide increased funding, including 120,000 for match funding projects. This enables us to draw down funding for projects where we have to match between 25% and 50% of the project cost. I am happy to say that we have maintained this additional funding as detailed below in Balancing the Budget The must adopt a balanced budget. Due to no increased LPT income and small Rates buoyancy we have very little scope for additional expenditure on services. We have managed to maintained expenditure increases on services of recent years in the 2018 budget. A small amount of rates buoyancy and housing rent income has allowed us to increase expenditure in the following areas: 2

5 DETAILS k Housing Planned Maintenance Programme 300 Arts extended programme match funding 50 Playgrounds Equipment repair and replacement 30 Age Friendly strategy implementation costs 10 C&E sports Coach support 20 Open Library net costs 40 Lough Boora Sculpture Costs Maintenance Agreement 10 Tourism 40 Enterprise and Economic Development 20 Street Cleaning 25 PPN Match funding costs 30 Data Protection Officer Compliance requirement 50 Staff Recruitment Costs 20 Staff Educational Assistance 25 Management Development Training 20 Aras Phone security update costs 40 PC Update and security costs 30 TOTAL ADDITIONAL EXPENDITURE 760K There are a number of significant achievements that the can point to over the last year, such as: Town & Village Renewal Projects commenced in Edenderry, Kinnitty, Shannonbridge and Clara. Funding also allocated to Geashill, Banagher and Shinrone. Offaly County Facebook and Twitter Social Media launched 1m funding secured for Slieve Bloom Mountain Bike Trail joint project with Laois Co. Co. and Coillte tender process has commenced. ilofar project launched in Birr. This project secured funding as the regional flagship project for the provision of an education centre under the REDZ scheme. Grand Canal Greenway commenced in Tullamore 170,000 provided from own resources Edenderry Local Area Plan completed TOWN AND VILLAGE RENEWAL Town & Village Renewal Projects commenced in Edenderry, Kinnitty, Shannonbridge and Clara during Funding of 100,000 each was allocated to Geashill, Banagher and Shinrone in September These projects will be progressed shortly. An in house team has been established to maximise funding drawdown for future projects and expressions of interest from community groups will be sought prior to year end 2017 to ensure projects are ready for delivery in

6 Municipal Districts Having considered the finances available and the financial position of the, the General Municipal Allocation (GMA) as presented at the Municipal Districts meetings during October are included in this draft budget. The GMA remains the same as in The rates harmonisation process undertaken in 2017 yielded an extra 100,000 per municipal district. This is maintained in 2018 budget. During the current year, this discretionary funding was allocated to projects focussing on local community priorities and initiatives. The total is 510k. it is apportioned to MD s as follows: Edenderry MD 163k Birr MD 170k Tullamore MD 177k Commercial Rates Revaluation The Rates Revaluation for Offaly was conducted by the Valuation Office. It will be effective for All commercial properties in the county have been revalued to reflect their relative commercial value and earning capacity. The rates income required to balance Table A will be allocated over the properties using this new base. There is no incremental increase in income for Offaly from this revaluation. The net effective valuation in table A now reflects the estimated combined commercial value of all rateable properties in Offaly. Apart from new property additions and a small adjustment for the consumer price index, there will be no additional income for Offaly County from this exercise. ECONOMIC DEVELOPMENT : The Local Enterprise Office is an integral part of the economic development function being delivered by the. During 2017 a Business Manager was appointed to The Junction Innovation Centre. Edenderry, Clara and Banagher participated in the Bank of Ireland Enterprising Towns programme. Ferbane and Rhode Business Parks were re launched with sites offered for sale and improvement work was carried out at Portarlington Business Park. During 2017, a property interest register initiative was commenced to improve management and operations of our property portfolio. The s strategy will be to maximise potential income from our properties and to review our land and property holdings to identify any that are surplus to requirements. Reports will be brought to from time to time regarding this activity. The review of the County Development Plan will commence in Edenderry Local Area Plan was completed in 2017 and the review process for the joint Local Area Plan for Portarlington has commenced. The centrality of Offaly as an events destination was again highlighted this year with the success of the Tullamore Show and the National Ploughing Championships, destined again 4

7 for Screggan in Tullamore is the host town for the Entente Florale International Competition next September. Offaly Tourism Statement of Strategy was launched in March. The is currently undertaking a recruitment process for the post of Tourism Officer who will work with Offaly Tourism Ltd to increase marketing activity for both domestic and international tourists. There is also a focus on product development and on enhancing our existing attractions to further promote tourism activity. COMMUNITY DEVELOPMENT: A Resource Worker was appointed to the Public Participation Network in February and significant progress has been made. The Age Friendly Alliance has been launched and the draft Age Friendly County Strategy will be brought to early in Tullamore participated in the Pfizer Healthy Towns initiative and the Healthy Ireland programme commenced thus aligning with health and wellbeing objectives of the Local Economic and Community Plan under the auspices of the Local Community Development Committee. Offaly currently receives an annual grant of 49,000 from the Arts. The Arts are initiating a pilot framework for increasing their grant funding to local authorities, on a phased basis, which requires increased matching funding from the s own resources. Offaly County are included in Phase 1 of this initiative, to commence in The priority areas under discussion include the development of Lough Boora Sculpture Park and Art Projects for the youth of Offaly. In September, the European Commission (DGAgri ) visited Co. Offaly to review progress in implementing Ireland s Rural Development Programme. They requested a meeting with the LEADER Local Action Group (LAG, i.e. Offaly Local Community Development Committee) to hear about the LAG s Local Development Strategy, the types of projects that have been selected and general progress with LEADER in the LAG area. Offaly Local Community Development Committee, together with Offaly Local Development Company, met the EC representatives who were very impressed with the projects they visited in Banagher and Birr. HOUSING: The s housing stock requires significant resources for maintenance. For 2018, in addition to the routine maintenance budget, a provision is being made for a planned maintenance programme for an initial period of 3 years to upgrade all stock. The budget continues to provide funding for assistance under the Housing Grants Schemes, subject to Department allocation. The revised process for 2017 is working well and will be continued in

8 The Housing Capital programme is progressing and reports will be brought to regarding updates to programme. IRISH WATER: The budget provides for the ongoing Service Level Agreement with Irish Water which sees Offaly Co. Co. providing water services on behalf of Irish Water and recouping this cost. The continues to work with the Irish Water to develop and deliver water and waste water services within the county. THANKS I wish to thank the Cathaoirleach and the elected members for their support of the management and staff of the over the past year. I would also like to thank the members of the Management Team, Declan Kirrane (Retired), Tom Shanahan, Declan Conlon, Sean Murray and Frank Heslin for their continued support and commitment. I wish to acknowledge and thank all staff for their efforts in the prudent management of constrained resources over the past number of years. I wish to thank in particular, Declan Conlon, Head of Finance and Thomas Mawe, Financial Management Accountant and their team for their work in preparing this budget. I recommend the Draft Budget to the for your approval. November 9,

9 Budget 2018 Budget Context Head of Finance, Procurement & Information Technology Overall expenditure on Table A has increased marginally from 52.9m to 54.9m. This is accounted for in the main by increased pay costs and an increase in the level of contra expenditure and income in the Roads section reflecting the increased level of road grants anticipated in The budget process was as per Department circular Fin06/2017 and the Finance (Local Property Tax) Act The overall process and timetable is in Appendix A to this report. Local Property Tax (LPT) The public, were notified, and requested to make submissions on the LPT by August 31, Elected members were required to consider varying the Local Property Tax (LPT) by +/ 15%. A number of financial reports were presented to members so that they could take account of the current financial position of Offaly County, the effect of variations on the rates of LPT and a summary of submissions made by the public. At this meeting the executive formally proposed an increase of 15% in the LPT Local adjustment factor for The increased income generated by 15% increase would be 738k. This money would be allocated to each MD and ring fenced for community projects to be decided and allocated by MD members. At the statutory LPT meeting on September 18th 2016, the elected members considered the above information and proposal from the Executive. The members decided that there would be no variation in LPT for This decision was communicated to the Revenue Commissioners and the Department of Housing, Planning, Community and Local Government, within the required timeframes. General Municipal Allocation There is no increase in the GMA for The total is 510k. it is apportioned to MD s as follows: Edenderry MD 163k Birr MD 170k Tullamore MD 177k Page 1 9

10 Budget 2018 Commercial Rates Revaluation. The Rates Revaluation for Offaly was conducted by the Valuation Office. It will be effective for All commercial properties in the county have been revalued to reflect their relative commercial value and earning capacity. The rates income required to balance Table A will be allocated over the properties using this new base. There is no incremental increase in income for Offaly from this revaluation. The net effective valuation in table A now reflects the estimated combined commercial value of all rateable properties in Offaly. Apart from new property additions and a small adjustment for the consumer price index, there will be no additional income for Offaly County from this exercise. Income and Expenditure Analysis Local Property Tax/Equalisation Fund 15% Offaly County Sources of Funding 2018 Irish Water 7% Grants and subsidies 29% Rates Net Income 26% Goods and services 23% Other non pay expenditure 16% Discretionary expenditure 7% Estimates Gross Expenditure 2018 Irish Water Non pay 1% Staff Payroll Costs 42% Income related non pay expenditure 28% Pension and Lump sum costs 6% Page 2 9

11 Budget 2018 The above charts summarise the sources of income and the analysis of expenditure. The second chart indicates that only 7% of our expenditure is discretionary. This is a subjective judgement. The reality is that since 2008 we have had funding and staff reductions of circa 30%. Effectively we have a small proportion of funding available for discretionary spending. Balancing the Budget The must adopt a balanced budget. Due to no increased LPT income and small Rates buoyancy we have very little scope for additional expenditure on services. We have managed to maintained expenditure increases on services of recent years in the 2018 budget. A small amount of rates buoyancy and housing rent income has allowed us to increase expenditure in the following areas: DETAILS k Housing Planned Maintenance Programme 300 Arts extended programme match funding 50 Playgrounds Equipment repair and replacement 30 Age Friendly strategy implementation costs 10 C&E sports Coach support 20 Library Books and Open Library net costs 40 Lough Boora Sculpture Costs 10 Tourism Branding 40 Enterprise and Economic Development 20 Street Cleaning 25 PPN Match funding costs 30 Data Protection Officer Compliance requirement 50 Staff Recruitment Costs 20 Staff Educational Assistance 25 Management Development Training 20 Aras Phone security update costs 40 PC Update and security costs 30 TOTAL ADDITIONAL 760K Page 3 9

12 Budget 2018 Irish Water Since the advent of Irish Water at the beginning of 2014, the relationship has continued to evolve into a managed agency agreement. The level of expenditure and income included in the 2018 budget for operation of the services is a contra entry of 3.8m, which is mainly now a Pay and Central Management Charge operation. Our budget is based on the assumption that Irish Water will continue to reimburse us for all expenses that we incur directly and indirectly on their behalf. Rates Rebate on Vacant Premises The Local Government Reform Act 2014 provides for a change to rating law in relation to the refund of rates on vacant properties; it provides discretion to the elected members of individual local authorities to vary the level of rates refunds that apply in individual local electoral areas within the authority s overall administrative area. The amendment does not make any change to the eligibility or otherwise of refunds as currently provided for in relevant legislation but does amend that legislation to provide for the new reserved function of a local authority. Regulation 30 provides that the decision to alter the rate of refund should be taken at the annual budget meeting and that the rate of refund decided in respect of the relevant local electoral area shall apply to eligible persons for the year to which the budget relates, only. The absence of a decision to vary the refund means that the existing legislative provisions regarding the rate of refund applies (i.e. s14 of Local Government Act 1946; s71 of the Local Government (Dublin) Act 1930; or s20 of Cork City Management Act 1941). Therefore, if a local authority wishes to have an altered rate of refund in place for a number of consecutive years, it will be necessary for the to take such a decision at each relevant budget meeting. The recommendation from the executive is for members to retain our current 100% rebate. Rates Rebate Scheme In the 2015 budget the members adopted a new business incentive scheme for vacant premises. In addition, a scheme whereby ratepayers who pay their rates on time, were entitled to a rebate of 5% to a maximum of 250. It was agreed that this scheme would be reviewed annually. The rebate scheme has been very favourably received by ratepayers and has contributed to a healthy collection rate. We are proposing to continue to scheme. We proposed that members retain the 5% rebate to a maximum of 250 for another year. Page 4 9

13 Budget 2018 Business Incentive Scheme In 2015 the member adopted a rates rebate incentive scheme for properties which had been vacant for more than one year. The scheme is now due for review. We will be bringing a report to members on the operation, performance and effectiveness of the scheme in the context of deciding its future. Tackling the Accumulated Deficit Members approved the provision of 550,000 in our budgets since 2014 to amortise our accumulated deficit which is now circa 3.7m. We are proposing the same provision in the 2017 budget. The accumulated deficit is a significant contributory factor to a challenging cash flow situation. In that context it is essential that we tackle this deficit and reduce it as quickly as possible. Failure to do so will lead to cash flow difficulties. Our overdraft approval from the DECLG is conditional on this deficit provision. Central Revenue Collection Department (CRC) Income Collection The percentage yields from the main revenue collection accounts were as follows: Rates 88% 85% 83% Housing Rents and 86% 86% 86% Annuities Housing Loans 59% 61% 62% We have exceeded our 2015 collection for Commercial Rates and achieved our 2016 increased target collection percentage. We have centralised collection of Housing rents and loans in our Finance Department to enhance future collection performance. Finance Dept. Key Achievements The primary role of the Finance Department is to assist in achieving the strategic priority of developing and delivery quality services with particular regard to Financial Management and Value for Money. The Finance Department Business Plan focuses on identifying areas for maintenance/improvement in the following work areas Management Accounts, Annual Financial Statements, Budgeting/Costing, Financial Management Systems, Motor Taxation Office, Billing and Revenue Collection, Accounts Payable, Payroll/Superannuation, Fixed Assets Register, Housing Loans, Treasury Management and Insurance. Page 5 9

14 Budget 2018 The key achievement for the Department in 2017, was to continue to maintain the core services from within existing staff resources, while at the same time implementing incremental improvements in the areas of General ledger accounting, internal controls, financial control and audit compliance. Service Priorities The majority of tasks in the Finance Department are driven by very strict Statutory/ DHPCLG/Revenue Commissioners dictated deadlines. There is little option for us to postpone/defer tasks in our work plan. Finance is a technical area, in which statutory and revenue demands are paramount. Our service delivery priorities focus on the above demands and the need to generate cash flow and the organisation functioning. Diminished staff resources, and continued restrictions on recruitment, can lead to periodic delays and other issues. In addition it important to note that continuing staff and skill shortages are less than ideal in the requirement for division of and segregation of duties. The concentration of key tasks among a few personnel remains a continuing risk Priorities Subject to the forgoing paragraph, our priorities in 2018 will be continue to be to meet increased financial reporting requirements within deadlines and maintain core services. The migration to Agresso Milestone 4 will continue to be a challenge for all sections of the council but particularly Finance as we seek to maintain budgetary control and ensure budget holders can maximize the value of the funds they have been assigned. In addition, we also hope to focus on a programme of continued process improvement, through better use of technology, as well as repsonding to an incrased level of oversight by departmental and national bodies. Procurement Corporate Procurement Plan: The CPP continues to be updated and a new Corporate Procurement Plan is envisaged for early Procurement has become part of our daily activities with regard to service provision. Business Process Improvement of Purchase to Pay: Continuing to monitor all business processes around the Purchase to pay cycle. High levels of Compliance were necessary to allow for the implementation of the new financial system. The implementation of new financial system Milestone 4 project completed in March 2017with full system implementation in June New features including Procurement Check are fully operational which requires high level of compliance with procurement rules. Page 6 9

15 Budget 2018 Legislative changes: In order to facilitate changing processes a number of Tenders were received and processed electronically over the past number of months. It is a requirement that all tenders can be received and processed electronically by April 2018 and Offaly County will be ready for this timeline. Insurances: A number of discussions took place with our insurers who want all Insurance Policies to be changed to a flat rate premium over the coming years. This is to ensure that all market insurances are charged on an equal basis across the public and private sectors. New Contracts: New contracts during 2017 included SICAP (Social Inclusion Capital Activation Programme) Contract for Services 2018 to 2022 (ongoing) Large Scale Tyre Recycling at various locations in Offaly. Housing Development at Edenderry. Housing Framework for Small Civil Works Countywide NWCPO Permit System Occupational Therapy Contract 2017 to 2020 Term Maintenance and Mechanical Services Local Authority Housing Stock Fire Services Water Tanks Parking Maintenance and Coin Collection Services (Midland Regional Local Authorities Shared Services) In addition Offaly County has signed up to a number of National Frameworks. Information Systems In 2017 the Information Systems department completed a number of technology based initiatives. The main projects were: Upgrade of Office based software to latest version (Office 2016); Tender and Install of new Anti Virus Security Solution; Continued integration of phone systems; Install of complete new ICT infrastructure for Offaly in preparation for the decommissioning of the LGMA infrastructure; Upgrade of Financial Management System; Launched the new Offaly.ie website; Page 7 9

16 Budget 2018 Engagement with Social Media via Facebook and Twitter initially; Network upgrade of core infrastructure in all major sites; Upgrade of MAN connections on all main sites in Tullamore Town; Network upgrade in our Water and Waste Water site; Tender for NWCPO Online Permits Application Process; Online payments extended for additional customers; Research into GDPR and ICT; Ongoing work with Government in relation to the National Broadband Plan; In 2018, the work programme for the IS Department will include work on the following projects: Continue to work with Government in relation to the National Broadband Plan and development of Digital Strategy for Offaly; Ongoing migration of all core applications, devices and users to our new ICT infrastructure; Continued support for NWCPO including Rollout of new Online Waste Collection Permits Application Form; Continue work on cyber security and rollout of new security features; Promoting innovation and transparency through the publication of Offaly County data in open, free and reusable formats via data.gov.ie; Promotion of Social Media as another information channel for engagement with staff, elected members and the public to maximise content delivery; Upgrade of Corporate Intranet; Complete multiple frameworks; Ongoing work with GDPR; Motor Taxation. The Motor Tax Office (MTO) in Offaly processes approx. 7 million annually in cash/credit card activity with minimal discrepancy. This is a reduction on previous years as online activity continues to grow. In 2017, on line activity increased to approximately 63% of total activity compared with 59% in 2016, and 55% in Motor taxation staff continues to administer any new procedures/legislative changes as they occur. Changes in the recent past include, new procedures for taxing of Goods Vehicles with supporting documentation, Declaration of Vehicle Conversions applications acceptance from NSAI ATC where required, did not cause any major difficulties. Page 8 9

17 Budget 2018 The Housing Rent Arrears service was relocated to the motor taxation offices in January The relocation occurred seamlessly and motor taxation staff continued to Liaise with Tenants and revenue collection staff in an efficient manner. Appreciation. I would like to record my thanks to all of the staff in Finance, IT and Procurement sections for their diligence and commitment, adaptability and team work right throughout Declan Conlon Head of Finance November 11, 2017 Page 9 9

18 APPENDIX A Annual Budgetary Process 2018 Local Government Act 2001 & Local Government (Reform) Act 2014 (Not later than) Dates 2018 Budget Schedule of Municipal District Works ( Service Plan) Section 103A (1) Reserved Function having due regard to the Adopted Budget note "As soon as may post the adoption of the Annual Budget". Q DPER EU Reporting reporting requirements. (Current & Capital) PER ADOPTED BUDGET 29/12/2017 Submit Draft Budget figures to DPER. submit csv files and Hard copy budget to DECLG 29/12/2017 Draft Local Authority Budget (Second Phase) Section 102 (4A) & Section 103 (2)(b) note Minister specifies period during which members may consider the Draft Local Authority Budget. Budget must be adopted within 14 days (beginning on day of the Budget Meeting) 30/11/2016 Friday Friday Wednesday Budget Meeting Statutory Period for 2018 November 1st to 30th 20/11/2017 Monday In Committee meeting Re Draft budget 13/11/2017 Monday Publish newspaper notice and issue draft Local Authority Budget to members not less than 7 days prior to the statutory meeting. 10/11/2017 Draft Budgetary Plan Municipal Districts Section 102 (4A) How the GMA will be spent (prioritised) in each Municipal District note Minister specifies period during which members may consider the Draft Budgetary Plan Friday Draft Budgetary Plan Reserved Function of the Municipal District Municipal District members may increase or decrease local charges in the District impacting on the overall level of funding available. Last date for conclusion \ adoption of Draft Budgetary Plan ( no later than 21 days prior to Local Authority Budget Meeting) There is no provision for adjourning this meeting. Chief Executive shall take account of any Budgetary Plan adopted in preparing the Draft Local Authority Budget If not adopted Chief Executive shall take account of the Draft Budgetary Plan as presented. 19/10/2017 Thursday Draft Budgetary Plan must be submitted to members of the Municipal District not less than 7 days prior to the meeting Fair, Equitable, Transparent Measurable & Not Arbitary. 11/10/2017 DPER EU Reporting reporting requirements. (Current & Capital) Wednesday Submit Draft Budget figures to DPER. 29/09/2017 Local Property Tax (LPT) Finance (Local Property Tax) Act 2012 Section 20. Friday Notify Revenue of any change in the LPT on or before. 29/09/2017 Notify the Minister of any change in the LPT on or before. 29/09/2017 Publish a notice ( including website) of any change in the LPT (within 14 days of resolution) on or before. 27/09/2017 Friday Friday 9 Wednesday Meeting to consider LPT Variation (Resolution Reserved function). 18/09/2017 Monday Meeting to consider LPT Variation (In Committee). 18/09/2017 Monday CPG consultation on Local Property Tax. 11/09/2017 Monday Commence preparing a report for to enable members to consider the s financial position (financial period ending not less than one month before meeting to consider LPT variation) & financial effect on the local economy & on persons liable including report on public consultation outcome. 28/08/2017 Monday Public consultation period ends 30 days from publication of notice. 25/08/2017 Public consultation period commences not later than 60 days before meeting to consider LPT variation (Publication in newspaper & website including date of meeting and inviting written submissions.) 20/07/2017 Friday Thursday

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20 TABLE A CALCULATION OF ANNUAL RATE ON VALUATION FOR THE FINANCIAL YEAR 2018 Offaly County Summary by Service Division Expenditure Income Draft 2018 Net Expenditure Expenditure Income Adopted 2017 Net Expenditure Gross Revenue Expenditure & Income % % A Housing and Building 11,538,752 10,889, , % 10,650,840 10,032, , % B Road Transport & Safety 13,154,357 8,263,602 4,890, % 12,305,081 8,031,104 4,273, % C Water Services 4,722,502 4,478, , % 4,603,212 4,365, , % D Development Management 6,113,893 2,401,535 3,712, % 5,804,703 2,385,686 3,419, % E Environmental Services 7,834,584 1,971,872 5,862, % 7,570,271 1,714,664 5,855, % F Recreation and Amenity 3,582, ,696 3,286, % 3,344, ,636 3,035, % G Agriculture, Education, Health & Welfare 618, , , % 602, , , % H Miscellaneous Services 7,825,786 2,707,871 5,117, % 8,037,257 2,123,849 5,913, % 55,390,856 31,226,410 24,164, % 52,918,302 29,190,411 23,727, % Provision for Debit Balance 550, ,000 Adjusted Gross Expenditure & Income (A) 55,390,856 31,226,410 24,714,446 24,277,891 Local Property Tax/Equalisation Fund 7,656,288 7,656,288 Net Amount of Rates to be Levied C=(AB) 17,058,158 16,621,603 Net Effective Valuation (E) 77,618, ,842 General Annual Rate on Valuation (D)/(E)

21 Table B: Expenditure and Income for 2018 and for 2017 Division and Services by Chief Executive by Chief Executive A Housing and Building A01 Maintenance & Improvement of LA Housing Units 2,249,620 2,249,620 5,002,490 5,002,490 1,978,470 1,978,470 4,688,188 4,688,188 A02 Housing Assessment, Allocation and Transfer 326, ,615 9,944 9, , ,419 9,944 9,944 A03 Housing Rent and Tenant Purchase Administration 961, ,195 14,663 14, , ,400 14,663 14,663 A04 Housing Community Development Support 400, ,837 3,305 3, , ,401 3,305 3,305 A05 Administration of Homeless Service 309, , , , , , , ,237 A06 Support to Housing Capital Prog. 1,563,590 1,563, , ,410 1,472,478 1,472, , ,923 A07 RAS and Leasing Programme 3,165,456 3,165,456 2,885,095 2,885,095 3,067,386 3,067,386 2,885,095 2,885,095 A08 Housing Loans 557, , , , , , , ,387 A09 Housing Grants 1,696,390 1,696,390 1,283,748 1,283,748 1,443,397 1,443,397 1,083,748 1,083,748 A11 Agency & Recoupable Services 132, , , , , , , ,159 A12 HAP Programme 175, ,079 73,329 73, , ,820 56,229 56,229 A Division Total 11,538,752 11,538,752 10,889,088 10,889,088 10,650,840 10,650,840 10,032,878 10,032,878 2

22 Table B: Expenditure and Income for 2018 and for 2017 Division and Services by Chief Executive by Chief Executive B Road Transport & Safety B01 NP Road Maintenance and Improvement 75,729 75,729 B02 NS Road Maintenance and Improvement 1,439,419 1,439, , , , , , ,403 B03 Regional Road Maintenance and Improvement 3,925,551 3,925,551 3,421,500 3,421,500 3,827,369 3,827,369 3,378,076 3,378,076 B04 Local Road Maintenance and Improvement 4,470,227 4,470,227 2,340,086 2,340,086 4,396,332 4,396,332 2,607,012 2,607,012 B05 Public Lighting 979, ,372 6,311 6, , , , ,811 B06 Traffic Management Improvement 147, ,667 3,280 3, , ,094 3,280 3,280 B07 Road Safety Engineering Improvement 755, , , , , , , ,945 B08 Road Safety Promotion & Education 82,892 82,892 2,255 2,255 75,920 75,920 2,255 2,255 B09 Car Parking 268, , , , , , , ,446 B10 Support to Roads Capital Prog 556, , , , , ,297 16,057 16,057 B11 Agency & Recoupable Services 529, ,034 76,819 76, , , , ,819 B Division Total 13,154,357 13,154,357 8,263,602 8,263,602 12,305,081 12,305,081 8,031,104 8,031,104 3

23 Table B: Expenditure and Income for 2018 and for 2017 Division and Services by Chief Executive by Chief Executive C Water Services C01 Water Supply 2,161,873 2,161,873 3,831,467 3,831,467 2,101,842 2,101,842 3,718,494 3,718,494 C02 Waste Water Treatment 1,435,154 1,435,154 33,273 33,273 1,398,088 1,398,088 33,273 33,273 C03 Collection of Water and Waste Water Charges C04 Public Conveniences 48,845 48, ,156 48, C05 Admin of Group and Private Installations 783, , , , , , , ,509 C06 Support to Water Capital Programme 293, ,574 25,861 25, , ,698 25,861 25,861 C07 Agency & Recoupable Services C08 Local Authority Water and Sanitary Services C Division Total 4,722,502 4,722,502 4,478,546 4,478,546 4,603,212 4,603,212 4,365,573 4,365,573 4

24 Table B: Expenditure and Income for 2018 and for 2017 Division and Services by Chief Executive by Chief Executive D Development Management D01 Forward Planning 616, ,403 23,447 23, , ,598 23,447 23,447 D02 Development Management 1,577,374 1,577, , ,710 1,558,672 1,558, , ,710 D03 Enforcement 259, ,020 6,874 6, , ,199 6,874 6,874 D04 Industrial and Commercial Facilities 92,161 92,161 4,561 4,561 89,056 89,056 4,561 4,561 D05 Tourism Development and Promotion 294, , , , D06 Community and Enterprise Function 1,533,064 1,533, , ,206 1,553,328 1,553, , ,596 D07 Unfinished Housing Estates 84,563 84,563 73,382 73,382 D08 Building Control 81,757 81,757 4,169 4,169 75,071 75,071 4,169 4,169 D09 Economic Development and Promotion 1,269,837 1,269,837 1,089,650 1,089,650 1,179,757 1,179,757 1,047,081 1,047,081 D10 Property Management 58,870 58,870 D11 Heritage and Conservation Services 242, ,837 58,149 58, , ,160 29,479 29,479 D12 Agency & Recoupable Services 4,000 4,000 4,000 4,000 DB Debit Balance D Division Total 6,113,893 6,113,893 2,401,535 2,401,535 5,804,703 5,804,703 2,385,686 2,385,686 5

25 Table B: Expenditure and Income for 2018 and for 2017 Division and Services by Chief Executive by Chief Executive E Environmental Services E01 Landfill Operation and Aftercare 895, ,721 9,960 9, , ,756 29,960 29,960 E02 Recovery & Recycling Facilities Operations 580, ,279 68,341 68, , ,559 48,341 48,341 E03 Waste to Energy Facilities Operations 21,730 21, ,650 21, E04 Provision of Waste to Collection Services 669, , , , , , , ,772 E05 Litter Management 385, ,971 17,009 17, , ,787 22,009 22,009 E06 Street Cleaning 457, ,916 6,604 6, , ,825 6,604 6,604 E07 Waste Regulations, Monitoring and Enforcement 622, , , , , , , ,366 E08 Waste Management Planning 25,071 25,071 1,772 1,772 22,487 22,487 1,772 1,772 E09 Maintenance of Burial Grounds 179, ,631 75,189 75, , ,371 75,189 75,189 E10 Safety of Structures and Places 352, , , , , ,912 98,036 98,036 E11 Operation of Fire Service 2,974,803 2,974, , ,054 2,851,586 2,851, , ,054 E12 Fire Prevention 239, , , , , , , ,962 E13 Water Quality, Air and Noise Pollution 202, ,540 14,335 14, , ,076 19,779 19,779 E14 Agency & Recoupable Services 3,771 3, ,771 3, E15 Climate Change and Flooding 222, , , ,445 E Division Total 7,834,584 7,834,584 1,971,872 1,971,872 7,570,271 7,570,271 1,714,664 1,714,664 6

26 Table B: Expenditure and Income for 2018 and for 2017 Division and Services by Chief Executive by Chief Executive F Recreation and Amenity F01 Leisure Facilities Operations 304, ,165 22,655 22, , ,337 22,655 22,655 F02 Operation of Library and Archival Service 2,359,186 2,359,186 65,000 65,000 2,243,875 2,243,875 85,000 85,000 F03 Outdoor Leisure Areas Operations 444, , , ,026 F04 Community Sport and Recreational Development F05 Operation of Arts Programme 474, , , , , , , ,981 F06 Agency & Recoupable Services F Division Total 3,582,145 3,582, , ,696 3,344,762 3,344, , ,636 7

27 Table B: Expenditure and Income for 2018 and for 2017 Division and Services by Chief Executive by Chief Executive G Agriculture, Education, Health & Welfare G01 Land Drainage Costs 246, , , , G02 Operation and Maintenance of Piers and Harbours G03 Coastal Protection G04 Veterinary Service 357, , , , , , , ,918 G05 Educational Support Services 14,508 14,508 10,581 10,581 19,243 19,243 10,581 10,581 G06 Agency & Recoupable Services G Division Total 618, , , , , , , ,021 8

28 Table B: Expenditure and Income for 2018 and for 2017 Division and Services by Chief Executive by Chief Executive H Miscellaneous Services H01 Profit & Loss Machinery Account 942, , , , , , , ,157 H02 Profit & Loss Stores Account 5,000 5,000 5,000 5,000 H03 Adminstration of Rates 3,762,263 3,762,263 23,231 23,231 3,958,070 3,958,070 23,231 23,231 H04 Franchise Costs 54,264 54,264 54,259 54,259 H05 Operation of Morgue and Coroner Expenses 140, , , ,665 H06 Weighbridges 3,500 3,500 4,000 4,000 3,500 3,500 4,000 4,000 H07 Operation of Markets and Casual Trading 2,687 2,687 5,550 5,550 2,456 2,456 5,550 5,550 H08 Malicious Damage H09 Local Representation & Civic Leadership 1,665,227 1,665,227 1,662,118 1,662,118 H10 Motor Taxation 758, ,516 23,958 23, , ,120 23,958 23,958 H11 Agency & Recoupable Services 490, ,651 1,841,173 1,841, , ,648 1,271,953 1,271,953 H Division Total 7,825,786 7,825,786 2,707,871 2,707,871 8,037,257 8,037,257 2,123,849 2,123,849 Overall Total 55,390,856 55,390,856 31,226,410 31,226,410 52,918,302 52,918,302 29,190,411 29,190,411 9

29 TABLE C CALCULATION OF THE BASE YEAR ADJUSTMENT FOR THE FINANCIAL YEAR 2018 This table is not required as the Unification of the Rates in Offaly is now complete 10

30 Table D ANALYSIS OF BUDGET 2018 INCOME FROM GOODS AND SERVICES Source of Income Rents from houses 5,312,556 4,523,650 Housing Loans Interest & Charges 805, ,259 Parking Fines &Charges 627, ,000 Irish Water 3,787,026 3,674,053 Planning Fees 231, ,300 Sale/leasing of other property/industrial Sites 8,570 5,000 Domestic Refuse Charges Commercial Refuse Charges Landfill Charges 20,000 Fire Charges 342, ,997 Recreation/Amenity/Culture Library Fees/Fines 65,000 85,000 Agency Services & Repayable Works 773,835 Local Authority Contributions 661,066 90,000 Superannuation 726, ,415 NPPR 151, ,453 Other income 3,585,814 2,848,072 Total Goods and Services 16,304,212 14,891,034 11

31 Table E ANALYSIS OF BUDGET 2018 INCOME FROM GRANTS, SUBSIDIES, & LPT Department of Environment, Community and Local Government Housing & Building 4,478,296 4,397,317 Road Transport & Safety Water Services 500, ,000 Development Management 902, ,468 Environmental Services 153, Recreation & Amenity Agriculture, Food & the Marine Miscellaneous Services LPT Self Funding Subtotal 6,034,134 5,821,485 Other Departments and Bodies NRA 7,293,191 6,790,468 Arts, Heritage & Gaeltacht 30,000 DTO Social Protection 53,180 53,180 Defence 79,324 77,219 Education & Skills 10,000 10,000 Library Arts 45,400 45,400 Transport,Tourism & Sport Justice & Equality Agriculture, Food & The Marine Non Dept HFA & BMW Jobs, Enterprise, & Innovation 1,056,131 1,043,562 Other Grants & Subsidies 320, ,063 Subtotal 8,888,064 8,477,892 Total Grants and Subsidies 14,922,198 14,299,377 12

32 TABLE F EXPENDITURE AND INCOME BY SUBSERVICE DETAIL

33 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services A A01 Housing and Building Maintenance & Improvement of LA Housing Units A0101 Maintenance of LA Housing Units 1,496,499 1,496,499 4,832,862 4,832,862 1,236,991 1,236,991 4,532,862 4,532,862 A0102 Maintenance of Traveller Accommodation Units 94,045 94,045 43,666 43,666 92,766 92,766 43,666 43,666 A0103 Traveller Accommodation Management 152, , , , , ,246 94,169 94,169 A0104 Estate Maintenance A0199 Service Support Costs 506, ,157 17,491 17, , ,467 17,491 17,491 A01 Service Total A01 2,249,620 2,249,620 5,002,490 5,002,490 1,978,470 1,978,470 4,688,188 4,688,188 A02 Housing Assessment, Allocation and Transfer A0201 Assessment of Housing Needs, Allocs. & Trans. 221, , , ,426 A0299 Service Support Costs 104, ,937 9,944 9,944 99,993 99,993 9,944 9,944 A02 Service Total A02 326, ,615 9,944 9, , ,419 9,944 9,944 A03 Housing Rent and Tenant Purchase Administration A0301 Debt Management & Rent Assessment 235, , , ,462 A0399 Service Support Costs 725, ,485 14,663 14, , ,938 14,663 14,663 A03 Service Total A03 961, ,195 14,663 14, , ,400 14,663 14,663 13

34 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services A04 Housing Community Development Support A0401 Housing Estate Management 262, , , ,204 A0402 Tenancy Management 53,789 53,789 30,907 30,907 A0403 Social and Community Housing Service A0499 Service Support Costs 84,962 84,962 3,305 3,305 82,290 82,290 3,305 3,305 A04 Service Total A04 400, ,837 3,305 3, , ,401 3,305 3,305 A05 Administration of Homeless Service A0501 Homeless Grants Other Bodies 260, , , , , , , ,544 A0502 Homeless Service 16,020 16,020 58,812 58,812 A0599 Service Support Costs 32,385 32,385 1,693 1,693 31,371 31,371 1,693 1,693 A05 Service Total A05 309, , , , , , , ,237 A06 Support to Housing Capital Prog. A0601 Technical and Administrative Support 445, , , , , ,610 80,023 80,023 A0602 Loan Charges 451, , , , , , , ,873 A0699 Service Support Costs 666, ,131 37,027 37, , ,995 37,027 37,027 A06 Service Total A06 1,563,590 1,563, , ,410 1,472,478 1,472, , ,923 14

35 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services A07 RAS and Leasing Programme A0701 RAS Operations 1,397,761 1,397,761 1,385,000 1,385,000 1,397,309 1,397,309 1,385,000 1,385,000 A0702 Long Term Leasing 1,491,813 1,491,813 1,491,813 1,491,813 1,491,813 1,491,813 1,491,813 1,491,813 A0703 Payment & Availability A0704 Affordable Leases A0799 Service Support Costs 275, ,882 8,282 8, , ,264 8,282 8,282 A07 Service Total A07 3,165,456 3,165,456 2,885,095 2,885,095 3,067,386 3,067,386 2,885,095 2,885,095 A08 Housing Loans A0801 Loan Interest and Other Charges 453, , , , , , , ,573 A0802 Debt Management Housing Loans A0899 Service Support Costs 104, ,433 1,814 1, , ,209 1,814 1,814 A08 Service Total A08 557, , , , , , , ,387 A09 Housing Grants A0901 Housing Adaption Grant Scheme 1,600,000 1,600,000 1,280,000 1,280,000 1,350,000 1,350,000 1,080,000 1,080,000 A0902 Loan Charges DPG/ERG A0903 Essential Repair Grants A0904 Other Housing Grant Payments A0905 Mobility Aids Housing Grants A0999 Service Support Costs 96,390 96,390 3,748 3,748 93,397 93,397 3,748 3,748 A09 Service Total A09 1,696,390 1,696,390 1,283,748 1,283,748 1,443,397 1,443,397 1,083,748 1,083,748 15

36 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services A10 Voluntary Housing Scheme A1001 Technical Support A1002 Maintenance of Voluntary Housing Schemes A1003 Loan Charges A1099 Service Support Costs A10 Service Total A10 A11 Agency & Recoupable Services A1101 Agency & Recoupable Service 110, , , , , , , ,000 A1199 Service Support Costs 22,966 22,966 1,159 1,159 22,406 22,406 1,159 1,159 A11 Service Total A11 132, , , , , , , ,159 A12 HAP Programme A1201 HAP 153, ,812 71,700 71, , ,447 54,600 54,600 A1202 HAP Agency Services A1299 HAP Service Support Costs 21,267 21,267 1,629 1,629 20,373 20,373 1,629 1,629 A12 Service Total A12 175, ,079 73,329 73, , ,820 56,229 56,229 A Division Total 11,538,752 11,538,752 10,889,088 10,889,088 10,650,840 10,650,840 10,032,878 10,032,878 16

37 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services B B01 Road Transport & Safety NP Road Maintenance and Improvement B0101 NP Surface Dressing B0102 NP Pavement Overlay/Reconstruction B0103 NP Winter Maintenance B0104 NP Bridge Maintenance (Eirspan) B0105 NP General Maintenance B0106 NP General Improvements Works B0199 Service Support Costs 75,729 75,729 B01 Service Total B01 75,729 75,729 B02 NS Road Maintenance and Improvement B0201 NS Surface Dressing B0202 NS Overlay/Reconstruction 550, , , ,000 54,000 54,000 54,000 54,000 B0203 NS Overlay/Reconstruction Urban B0204 NS Winter Maintenance 170, , , , , , , ,000 B0205 NS Bridge Maintenance (Eirspan) B0206 NS General Maintenance 181, , , , , , , ,252 B0207 NS General Improvement Works B0299 Service Support Costs 538, ,168 34,151 34, , ,085 34,151 34,151 B02 Service Total B02 1,439,419 1,439, , , , , , ,403 17

38 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services B03 Regional Road Maintenance and Improvement B0301 Regional Roads Surface Dressing 218, , , , , , , ,630 B0302 Reg Rd Surface Rest/Road Reconstruction/Overlay 1,587,108 1,587,108 1,587,109 1,587,109 96,738 96,738 20,000 20,000 B0303 Regional Road Winter Maintenance B0304 Regional Road Bridge Maintenance B0305 Regional Road General Maintenance Works 1,576,597 1,576,597 1,576,596 1,576,596 2,805,914 2,805,914 2,882,651 2,882,651 B0306 Regional Road General Improvement Works B0399 Service Support Costs 543, ,846 39,795 39, , ,087 39,795 39,795 B03 Service Total B03 3,925,551 3,925,551 3,421,500 3,421,500 3,827,369 3,827,369 3,378,076 3,378,076 B04 Local Road Maintenance and Improvement B0401 Local Road Surface Dressing 707, , , , , , , ,000 B0402 Local Rd Surface Rest/Road Reconstruction/Overlay 1,582,622 1,582,622 1,582,622 1,582,622 1,706,940 1,706,940 1,673,435 1,673,435 B0403 Local Roads Winter Maintenance B0404 Local Roads Bridge Maintenance B0405 Local Roads General Maintenance Works 1,604,750 1,604,750 1,604,751 1,604, , ,225 B0406 Local Roads General Improvement Works 37,379 37,379 42,379 42,379 B0499 Service Support Costs 538, ,364 50,352 50, , ,767 50,352 50,352 B04 Service Total B04 4,470,227 4,470,227 2,340,086 2,340,086 4,396,332 4,396,332 2,607,012 2,607,012 18

39 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services B05 Public Lighting B0501 Public Lighting Operating Costs 814, , , , , ,500 B0502 Public Lighting Improvement 85,000 85,000 25,000 25,000 B0599 Service Support Costs 79,872 79,872 6,311 6,311 61,542 61,542 6,311 6,311 B05 Service Total B05 979, ,372 6,311 6, , , , ,811 B06 Traffic Management Improvement B0601 Traffic Management 20,000 20,000 20,000 20,000 B0602 Traffic Maintenance B0603 Traffic Improvement Measures B0699 Service Support Costs 127, ,667 3,280 3, , ,094 3,280 3,280 B06 Service Total B06 147, ,667 3,280 3, , ,094 3,280 3,280 B07 Road Safety Engineering Improvement B0701 Low Cost Remedial Measures 470, , , , , , , ,000 B0702 Other Engineering Improvements B0799 Service Support Costs 285, ,851 5,945 5, , ,006 5,945 5,945 B07 Service Total B07 755, , , , , , , ,945 19

40 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services B08 Road Safety Promotion & Education B0801 School Wardens B0802 Publicity and Promotion Road Safety B0899 Service Support Costs 82,892 82,892 2,255 2,255 75,920 75,920 2,255 2,255 B08 Service Total B08 82,892 82,892 2,255 2,255 75,920 75,920 2,255 2,255 B09 Car Parking B0901 Maintenance and Management of Car Parks 218, , , , , , , ,367 B0902 Operation of Street Parking B0903 Parking Enforcement B0999 Service Support Costs 49,866 49,866 6,079 6,079 47,018 47,018 6,079 6,079 B09 Service Total B09 268, , , , , , , ,446 B10 Support to Roads Capital Prog B1001 Administration of Roads Capital Programme 321, , , , , ,357 B1099 Service Support Costs 234, ,106 16,057 16, , ,940 16,057 16,057 B10 Service Total B10 556, , , , , ,297 16,057 16,057 B11 Agency & Recoupable Services B1101 Agency & Recoupable Service 51,000 51,000 72,200 72, , , , ,200 B1199 Service Support Costs 478, ,034 4,619 4, , ,381 4,619 4,619 B11 Service Total B11 529, ,034 76,819 76, , , , ,819 B Division Total 13,154,357 13,154,357 8,263,602 8,263,602 12,305,081 12,305,081 8,031,104 8,031,104 20

41 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services C C01 Water Services Water Supply C0101 Water Plants & Networks 825, , , ,938 C0199 Service Support Costs 1,336,475 1,336,475 3,831,467 3,831,467 1,300,904 1,300,904 3,718,494 3,718,494 C01 Service Total C01 2,161,873 2,161,873 3,831,467 3,831,467 2,101,842 2,101,842 3,718,494 3,718,494 C02 Waste Water Treatment C0201 Waste Plants and Networks 788, , , ,292 C0299 Service Support Costs 647, ,102 33,273 33, , ,796 33,273 33,273 C02 Service Total C02 1,435,154 1,435,154 33,273 33,273 1,398,088 1,398,088 33,273 33,273 C03 Collection of Water and Waste Water Charges C0301 Debt Management Water and Waste Water C0399 Service Support Costs C03 Service Total C03 C04 Public Conveniences C0401 Operation and Maintenance of Public Conveniences 27,476 27,476 27,088 27,088 C0499 Service Support Costs 21,369 21, ,068 21, C04 Service Total C04 48,845 48, ,156 48,

42 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services C05 Admin of Group and Private Installations C0501 Grants for Individual Installations C0502 Grants for Water Group Schemes C0503 Grants for Waste Water Group Schemes C0504 Group Water Scheme Subsidies 576, , , , , , , ,640 C0599 Service Support Costs 206, ,557 12,869 12, , ,747 12,869 12,869 C05 Service Total C05 783, , , , , , , ,509 C06 Support to Water Capital Programme C0601 Technical Design and Supervision 10,525 10,525 10,525 10,525 C0699 Service Support Costs 283, ,049 25,861 25, , ,173 25,861 25,861 C06 Service Total C06 293, ,574 25,861 25, , ,698 25,861 25,861 C07 Agency & Recoupable Services C0701 Agency & Recoupable Service C0799 Service Support Costs C07 Service Total C07 C08 Local Authority Water and Sanitary Services C0801 Local Authority Water Services C0802 Local Authority Sanitary Services C0899 Local Authority Service Support Costs C08 Service Total C08 22

43 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services C Division Total 4,722,502 4,722,502 4,478,546 4,478,546 4,603,212 4,603,212 4,365,573 4,365,573 23

44 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services D D01 Development Management Forward Planning D0101 Statutory Plans and Policy 398, , , ,770 D0199 Service Support Costs 218, ,086 23,447 23, , ,828 23,447 23,447 D01 Service Total D01 616, ,403 23,447 23, , ,598 23,447 23,447 D02 Development Management D0201 Planning Control 862, , , , , , , ,300 D0299 Service Support Costs 714, ,529 55,410 55, , ,830 55,410 55,410 D02 Service Total D02 1,577,374 1,577, , ,710 1,558,672 1,558, , ,710 D03 Enforcement D0301 Enforcement Costs 202, ,374 1,000 1, , ,014 1,000 1,000 D0399 Service Support Costs 56,646 56,646 5,874 5,874 54,185 54,185 5,874 5,874 D03 Service Total D03 259, ,020 6,874 6, , ,199 6,874 6,874 D04 Industrial and Commercial Facilities D0401 Industrial Sites Operations D0402 Provision of Industrial Sites D0403 Management of & Contribs to Other Commercial Facs 15,000 15,000 15,000 15,000 D0404 General Development Promotion Work 30,000 30,000 30,000 30,000 D0499 Service Support Costs 47,161 47,161 4,561 4,561 44,056 44,056 4,561 4,561 D04 Service Total D04 92,161 92,161 4,561 4,561 89,056 89,056 4,561 4,561 24

45 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services D05 Tourism Development and Promotion D0501 Tourism Promotion 181, , , ,304 D0502 Tourist Facilities Operations 85,000 85, , ,000 D0599 Service Support Costs 27,402 27, ,176 26, D05 Service Total D05 294, , , , D06 Community and Enterprise Function D0601 General Community & Enterprise Expenses 600, , , , , ,026 98,423 98,423 D0602 RAPID Costs D0603 Social Inclusion 800, , , , , , , ,000 D0699 Service Support Costs 132, ,233 1,173 1, , ,302 1,173 1,173 D06 Service Total D06 1,533,064 1,533, , ,206 1,553,328 1,553, , ,596 D07 Unfinished Housing Estates D0701 Unfinished Housing Estates 82,057 82,057 70,993 70,993 D0799 Service Support Costs 2,506 2,506 2,389 2,389 D07 Service Total D07 84,563 84,563 73,382 73,382 D08 Building Control D0801 Building Control Inspection Costs 4,500 4,500 4,500 4,500 D0802 Building Control Enforcement Costs 1,000 1,000 1,000 1,000 D0899 Service Support Costs 76,257 76,257 4,169 4,169 69,571 69,571 4,169 4,169 D08 Service Total D08 81,757 81,757 4,169 4,169 75,071 75,071 4,169 4,169 25

46 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services D09 Economic Development and Promotion D0901 Urban and Village Renewal 36,399 36,399 36,399 36,399 D0902 EU Projects D0903 Town Twinning D0904 European Office D0905 Economic Development & Promotion 173, ,788 30,000 30, ,631 D0906 Local Enterprise Office 1,047,465 1,047,465 1,056,131 1,056,131 1,132,138 1,009,507 1,043,562 1,043,562 D0999 Service Support Costs 12,185 12,185 3,519 3,519 11,220 11,220 3,519 3,519 D09 Service Total D09 1,269,837 1,269,837 1,089,650 1,089,650 1,179,757 1,179,757 1,047,081 1,047,081 D10 Property Management D1001 Property Management Costs 58,870 58,870 D1099 Service Support Costs D10 Service Total D10 58,870 58,870 D11 Heritage and Conservation Services D1101 Heritage Services 142, ,096 54,138 54, , ,960 25,468 25,468 D1102 Conservation Services D1103 Conservation Grants D1199 Service Support Costs 100, ,741 4,011 4,011 96,200 96,200 4,011 4,011 D11 Service Total D11 242, ,837 58,149 58, , ,160 29,479 29,479 26

47 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services D12 Agency & Recoupable Services D1201 Agency & Recoupable Service 4,000 4,000 4,000 4,000 D1299 Service Support Costs D12 Service Total D12 4,000 4,000 4,000 4,000 DB Debit Balance DB Debit balance DB Service Total DB D Division Total 6,113,893 6,113,893 2,401,535 2,401,535 5,804,703 5,804,703 2,385,686 2,385,686 27

48 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services E E01 Environmental Services Landfill Operation and Aftercare E0101 Landfill Operations 496, , , ,546 20,000 20,000 E0102 Contribution to other LAs Landfill Facilities E0103 Landfill Aftercare Costs. E0104 Provision of Landfill (financing/loan costs) E0199 Service Support Costs 399, ,334 9,960 9, , ,210 9,960 9,960 E01 Service Total E01 895, ,721 9,960 9, , ,756 29,960 29,960 E02 Recovery & Recycling Facilities Operations E0201 Recycling Facilities Operations 340, , , ,000 E0202 Bring Centres Operations 30,000 30,000 42,000 42,000 30,000 30,000 22,000 22,000 E0203 Provision of Bring Centres (financing/loan costs) E0204 Other Recycling Services E0299 Service Support Costs 209, ,779 26,141 26, , ,559 26,141 26,141 E02 Service Total E02 580, ,279 68,341 68, , ,559 48,341 48,341 E03 Waste to Energy Facilities Operations E0301 Waste to Energy Facilities Operations 20,000 20,000 20,000 20,000 E0399 Service Support Costs 1,730 1, ,650 1, E03 Service Total E03 21,730 21, ,650 21,

49 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services E04 Provision of Waste to Collection Services E0401 Recycling Waste Collection Services E0402 Organic Waste Collection Services E0403 Residual Waste Collection Services E0404 Commercial Waste Collection Services E0405 Provision of Waste Collection Equip costs E0406 Contribution to Waste Collection Services E0407 Other Costs Waste Collection 563, , , , , , , ,680 E0499 Service Support Costs 106, ,730 7,092 7, , ,489 7,092 7,092 E04 Service Total E04 669, , , , , , , ,772 E05 Litter Management E0501 Litter Warden Service 93,498 93,498 93,498 93,498 E0502 Litter Control Initiatives 45,265 45,265 6,500 6,500 45,265 45,265 11,500 11,500 E0503 Environmental Awareness Services 12,000 12,000 12,000 12,000 E0599 Service Support Costs 235, ,208 10,509 10, , ,024 10,509 10,509 E05 Service Total E05 385, ,971 17,009 17, , ,787 22,009 22,009 29

50 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services E06 Street Cleaning E0601 Operation of Street Cleaning Service 357, , , ,659 E0602 Provision and Improvement of Litter Bins E0699 Service Support Costs 100, ,258 6,604 6,604 97,166 97,166 6,604 6,604 E06 Service Total E06 457, ,916 6,604 6, , ,825 6,604 6,604 E07 Waste Regulations, Monitoring and Enforcement E0701 Monitoring of Waste Regs (incl Private Landfills) E0702 Enforcement of Waste Regulations 312, , , , , , , ,213 E0799 Service Support Costs 309, ,995 17,153 17, , ,135 17,153 17,153 E07 Service Total E07 622, , , , , , , ,366 E08 Waste Management Planning E0801 Waste Management Plan 11,971 11,971 10,000 10,000 E0802 Contrib to Other Bodies Waste Management Planning E0899 Service Support Costs 13,100 13,100 1,772 1,772 12,487 12,487 1,772 1,772 E08 Service Total E08 25,071 25,071 1,772 1,772 22,487 22,487 1,772 1,772 E09 Maintenance of Burial Grounds E0901 Maintenance of Burial Grounds 149, ,310 75,000 75, , ,126 75,000 75,000 E0902 Provision of Burial Grounds E0999 Service Support Costs 30,321 30, ,245 29, E09 Service Total E09 179, ,631 75,189 75, , ,371 75,189 75,189 30

51 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services E10 Safety of Structures and Places E1001 Operation Costs Civil Defence 128, ,308 83,324 83, , ,474 81,219 81,219 E1002 Dangerous Buildings 12,023 12,023 23,605 23,605 E1003 Emergency Planning 96,356 96,356 93,454 93,454 E1004 Derelict Sites 10,913 10,913 9,813 9,813 10,913 10,913 9,813 9,813 E1005 Water Safety Operation 4,300 4,300 4,300 4,300 E1099 Service Support Costs 100, ,258 7,004 7,004 97,166 97,166 7,004 7,004 E10 Service Total E10 352, , , , , ,912 98,036 98,036 E11 Operation of Fire Service E1101 Operation of Fire Brigade Service 2,239,491 2,239,491 2,214,432 2,214,432 E1102 Provision of Buildings & Equipment E1103 Fire Services Training 152, ,500 82,000 82, , ,500 82,000 82,000 E1104 Operation of Ambulance Service E1199 Service Support Costs 582, , , , , , , ,054 E11 Service Total E11 2,974,803 2,974, , ,054 2,851,586 2,851, , ,054 31

52 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services E12 Fire Prevention E1201 Fire Safety Control Cert Costs E1202 Fire Prevention and Education 4,000 4,000 4,000 4,000 E1203 Inspection & Monitoring of Commercial Facilities E1299 Service Support Costs 235, , , , , , , ,962 E12 Service Total E12 239, , , , , , , ,962 E13 Water Quality, Air and Noise Pollution E1301 Water Quality Management 109, ,510 13,000 13, , ,690 18,000 18,000 E1302 Licensing and Monitoring of Air and Noise Quality 5,028 5,028 20,040 20,040 E1399 Service Support Costs 88,002 88,002 1,335 1, , ,346 1,779 1,779 E13 Service Total E13 202, ,540 14,335 14, , ,076 19,779 19,779 E14 Agency & Recoupable Services E1401 Agency & Recoupable Service 3,771 3, ,771 3, E1499 Service Support Costs E14 Service Total E14 3,771 3, ,771 3, E15 Climate Change and Flooding E1501 Climate Change and Flooding 215, , , ,000 E1599 Service Support Costs 6,696 6, E15 Service Total E15 222, , , ,445 E Division Total 7,834,584 7,834,584 1,971,872 1,971,872 7,570,271 7,570,271 1,714,664 1,714,664 32

53 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services F F01 Recreation and Amenity Leisure Facilities Operations F0101 Leisure Facilities Operations 178, , , ,000 F0102 Provision/Improvement of Leisure Facilities F0103 Contribution to External Bodies Leisure Facilities 79,500 79,500 79,500 79,500 F0199 Service Support Costs 46,665 46,665 22,655 22,655 43,837 43,837 22,655 22,655 F01 Service Total F01 304, ,165 22,655 22, , ,337 22,655 22,655 F02 Operation of Library and Archival Service F0201 Library Service Operations 1,249,044 1,249,044 65,000 65,000 1,198,809 1,198,809 85,000 85,000 F0202 Archive Service 1,000 1,000 1,000 1,000 F0203 Maintenance of Library Buildings F0204 Purchase of Books, CD s etc. 140, , , ,000 F0205 Contributions to Library Organisations 16,311 16,311 16,662 16,662 F0299 Service Support Costs 952, , , ,404 F02 Service Total F02 2,359,186 2,359,186 65,000 65,000 2,243,875 2,243,875 85,000 85,000 33

54 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services F03 Outdoor Leisure Areas Operations F0301 Parks, Pitches & Open Spaces 395, , , ,240 F0302 Playgrounds 30,000 30,000 F0303 Beaches F0399 Service Support Costs 19,104 19,104 15,786 15,786 F03 Service Total F03 444, , , ,026 F04 Community Sport and Recreational Development F0401 Community Grants F0402 Operation of Sports Hall/Stadium F0403 Community Facilities F0404 Recreational Development F0499 Service Support Costs F04 Service Total F04 34

55 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services F05 Operation of Arts Programme F0501 Administration of the Arts Programme 323, , , , , ,492 84, ,403 F0502 Contributions to other Bodies Arts Programme 23,000 23,000 23,000 23,000 F0503 Museums Operations F0504 Heritage/Interpretive Facilities Operations F0505 Festivals & Concerts F0599 Service Support Costs 127, ,748 72,578 72, , , ,978 72,578 F05 Service Total F05 474, , , , , , , ,981 F06 Agency & Recoupable Services F0601 Agency & Recoupable Service F0699 Service Support Costs F06 Service Total F06 F Division Total 3,582,145 3,582, , ,696 3,344,762 3,344, , ,636 35

56 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services G G01 Agriculture, Education, Health & Welfare Land Drainage Costs G0101 Maintenance of Land Drainage Areas 234, , , ,001 G0102 Contributions to Joint Drainage Bodies G0103 Payment of Agricultural Pensions G0199 Service Support Costs 12,394 12, ,847 11, G01 Service Total G01 246, , , , G02 Operation and Maintenance of Piers and Harbours G0201 Operation of Piers G0202 Provision of Piers G0203 Operation of Harbours G0204 Provision of Harbours G0299 Service Support Costs G02 Service Total G02 G03 Coastal Protection G0301 General Maintenance Costal Regions G0302 Planned Protection of Coastal Regions G0399 Service Support Costs G03 Service Total G03 36

57 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services G04 Veterinary Service G0401 Provision of Veterinary Service 61,179 61,179 70,000 70,000 G0402 Inspection of Abattoirs etc 35,076 35, , ,755 35,076 35, , ,576 G0403 Food Safety G0404 Operation of Dog Warden Service 174, ,702 63,000 63, , ,410 63,000 63,000 G0405 Other Animal Welfare Services (incl Horse Control) 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 G0499 Service Support Costs 66,863 66,863 7,342 7,342 64,484 64,484 7,342 7,342 G04 Service Total G04 357, , , , , , , ,918 G05 Educational Support Services G0501 Payment of Higher Education Grants 10,000 10,000 10,000 10,000 11,591 11,591 10,000 10,000 G0502 Administration Higher Education Grants G0503 Payment of VEC Pensions G0504 Administration VEC Pension G0505 Contribution to Education & Training Board G0506 Other Educational Services 3,310 3,310 G0507 School Meals 2,000 2, ,000 2, G0599 Service Support Costs 2,508 2, ,342 2, G05 Service Total G05 14,508 14,508 10,581 10,581 19,243 19,243 10,581 10,581 37

58 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services G06 Agency & Recoupable Services G0601 Agency & Recoupable Service G0699 Service Support Costs G06 Service Total G G Division Total 618, , , , , , , ,021 38

59 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services H H01 Miscellaneous Services Profit & Loss Machinery Account H0101 Maintenance of Machinery Service H0102 Plant and Machinery Operations 788, , , , , , , ,835 H0103 Provision of Plant and Machinery H0199 Service Support Costs 154, ,163 21,322 21, , ,978 21,322 21,322 H01 Service Total H01 942, , , , , , , ,157 H02 Profit & Loss Stores Account H0201 Purchase of Materials, Stores H0202 Administrative Costs Stores 5,000 5,000 5,000 5,000 H0203 Upkeep of Buildings, stores H0299 Service Support Costs H02 Service Total H02 5,000 5,000 5,000 5,000 H03 Adminstration of Rates H0301 Administration of Rates Office 135, , , ,525 H0302 Debt Management Service Rates 99,803 99, , ,661 H0303 Refunds and Irrecoverable Rates 3,416,018 3,416,018 10,000 10,000 3,625,856 3,625,856 10,000 10,000 H0399 Service Support Costs 111, ,316 13,231 13, , ,028 13,231 13,231 H03 Service Total H03 3,762,263 3,762,263 23,231 23,231 3,958,070 3,958,070 23,231 23,231 39

60 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services H04 Franchise Costs H0401 Register of Elector Costs 8,929 8,929 8,929 8,929 H0402 Local Election Costs 42,071 42,071 42,071 42,071 H0499 Service Support Costs 3,264 3,264 3,259 3,259 H04 Service Total H04 54,264 54,264 54,259 54,259 H05 Operation of Morgue and Coroner Expenses H0501 Coroner Fees and Expenses 106, , , ,265 H0502 Operation of Morgue H0599 Service Support Costs 34,611 34,611 33,400 33,400 H05 Service Total H05 140, , , ,665 H06 Weighbridges H0601 Weighbridge Operations 3,500 3,500 4,000 4,000 3,500 3,500 4,000 4,000 H0602 Provision of Weighbridges H0699 Service Support Costs H06 Service Total H06 3,500 3,500 4,000 4,000 3,500 3,500 4,000 4,000 H07 Operation of Markets and Casual Trading H0701 Operation of Markets H0702 Casual Trading Areas 1,500 1,500 1,550 1,550 1,500 1,500 1,550 1,550 H0799 Service Support Costs 1,187 1,187 4,000 4, ,000 4,000 H07 Service Total H07 2,687 2,687 5,550 5,550 2,456 2,456 5,550 5,550 40

61 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services H08 Malicious Damage H0801 Malicious Damage H0899 Service Support Costs H08 Service Total H08 H09 Local Representation & Civic Leadership H0901 Representational Payments 316, , , ,736 H0902 Chair/Vice Chair Allowances 42,045 42,045 42,000 42,000 H0903 Annual Allowances LA Members 92,275 92,275 92,275 92,275 H0904 Expenses LA Members 74,251 74,251 74,251 74,251 H0905 Other Expenses 28,000 28,000 28,000 28,000 H0906 Conferences Abroad 2,885 2,885 2,885 2,885 H0907 Retirement Gratuities 139, , , ,019 H0908 Contribution to Members Associations 16,600 16,600 16,400 16,400 H0909 General Municipal Allocation 755, , , ,000 H0999 Service Support Costs 198, , , ,552 H09 Service Total H09 1,665,227 1,665,227 1,662,118 1,662,118 H10 Motor Taxation H1001 Motor Taxation Operation 414, , , ,450 H1099 Service Support Costs 344, ,417 23,958 23, , ,670 23,958 23,958 H10 Service Total H10 758, ,516 23,958 23, , ,120 23,958 23,958 41

62 Table F: Expenditure and Income for 2018 and for 2017 Division, Services and Sub Services H11 Agency & Recoupable Services H1101 Agency & Recoupable Service 429, ,180 1,689,110 1,689, , ,385 1,119,890 1,119,890 H1102 NPPR 151, , , ,453 H1199 Service Support Costs 61,471 61, ,263 59, H11 Service Total H11 490, ,651 1,841,173 1,841, , ,648 1,271,953 1,271,953 H Division Total 7,825,786 7,825,786 2,707,871 2,707,871 8,037,257 8,037,257 2,123,849 2,123,849 Overall Total 55,390,856 55,390,856 31,226,410 31,226,410 52,918,302 52,918,302 29,190,411 29,190,411 42

63 Appendix 1 SUMMARY OF CENTRAL MANAGEMENT CHARGE FOR THE YEAR 2018 Description Area Office Overhead 800, ,468 Corporate Affairs Overhead 1,033,632 1,077,297 Corporate Buildings Overhead 1,011, ,257 Finance Overhead 1,422,223 1,439,161 Human Resources Overhead 1,155, ,529 IT Services Overhead 1,129,816 1,030,370 Print/Post Room Service Overhead 79,518 98,786 Pension & Lump Sum Overhead 3,193,792 3,045,511 Total Expenditure Allocated to Divisions/Services 9,826,212 9,379,379 Total Income Allocated to Divisions/Services 726, ,416 Total Net Expenditure Allocated to Divisions/Services 9,099,796 8,652,963 43

64 CAPITAL BUDGET DEVELOPMENT CONTRIBUTION REPORT 2018

65 Comhaírle Chontae Uíbh Fhaílí Offaly County MEMO TO Subject Elected Members Capital Spending/Development Contributions Date November 7th, 2017 Dear lor, I attach for your information: Report 1 analyses the opening balance, receipts and disbursements of development contributions since I reported to you in November This report shows that we currently have a balance available to OCC s of 5.646m development levies to fund upcoming projects. Report 2 analyses the 5.646m balance over the various development contribution headings Report 3 provides a summary of the projected capital expenditure and income/development levy funding requirement and shortfall by Division for the period Report 4 details the projects in each division that are scheduled to be undertaken in the years Report 3 highlights the substantial funding amount ( m) that will be required from our development contribution income to fund capital projects in the next five years. In the previous two years, 2015 and 2016 we have received on average 900,000 in development contributions each year, arising from the completion of schemes that commenced in prior years. For the next five years, we have estimated contributions of 1,000,000 in each year, in total, under the various headings. Over the five year period our current balance of 5.646m plus 5 year projected income 5,000,000 ( 1m x5) will give us a total available for disbursement of m against a projected requirement of m a shortfall of m. This anticipated shortfall will restrict our ability to undertake many capital projects. It will also mean we will defer/prioritise projects taking account of the funds available. DECLAN CONLON, HEAD OF FINANCE.