OFFALY COUNTY COUNCIL

Transcription

1 OFFALY COUNTY COUNCIL LOCAL AUTHORITY BUDGET AND EXPLANATORY TABLES 2017 FOR THE YEAR ENDING 31 ST DECEMBER 2017 (ADOPTED NOVEMBER 21 ST 2016)

2 Offaly County Adjustment by Elected Members to Draft Budget 2017 (Adopted November 21st 2016) Additional Expenditure/ (Expenditure Reductions) Housing Housing Adaption Grants 300,000 Maintenance and Improvemnent Prelet Repairs (60,000) Housing Estate Management LA estate improvements 90,000 Payroll Saving (50,000) Urban Village Renewal Kinnity 10,000 Urban Village Renewal Shannonbridge 10,000 Urban Village Renewal Clara 20,000 Urban Village Renewal Edenderry 20,000 Municipal District Funds MD Allocation 300,000 Rates rebates 5% increase 148, ,105 Additional Revenue/ (Revenue Reductions) Housing Housing Adaption Grants 240,000 Housing Additonal Rents from new Housing stock 40,000 Accelerated BYA Rates income 508, ,105 Note : These adjustments are reflected in Tables A to F and Appendix 1

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4 from the Exchequer is anticipated over the next number of years for Local Government services. The allocation received from the DHPCLG in respect of LPT / Equalisation in 2017 is 7,656,288. There has been no effective increase in exchequer funding since 2014, despite ever increasing demands on service and compliance that we are faced with. b) Commercial Rates Harmonisation Section 29 of the Local Government Reform Act, 2014, provided for the harmonisation of commercial rates between former Town rating authorities and the new restructured counties forming the new rating authorities. The Elected Members as part of the 2015 budget process, decided to harmonise rates in the County to an ARV of This harmonisation would effectively take place over three years, This decision was taken in the context of the fact that our ARV at that time was one of the lowest in the country and that we had limited funding to give us capacity to do economic and community activities in the County. As previously briefed to the members by the executive and the valuation office, there is a Commercial Rates revaluation taking place in Offaly at the moment which will be effective from January 1, As a result of this, regulations preclude us from implementing the third phase of our harmonisation process in The options we have are to defer it until 2019 or bring the harmonisation process forward to 2017 and effectively do year two and three in I'm recommending to members that we bring the process forward to 2017 for the following reasons: If we don't take this option, the earliest we can implement the final phase of harmonisation is in This would mean that we would lose 500,000 of income that scheduled for In the context of our current financial situation and having funding to spend on economic and community projects, this would be detrimental. The process being moved forward to 2017, would mean that we would have additional funding of 500,000 in 2017 being the increase originally scheduled for This additional amount in 2017, I am proposing, would be ring fenced for community and development projects in the County. Disbursement/ allocation of this amount will be agreed with members.

5 GLOBAL VALUATION OF UTILITY COMPANIES: The fixtures, buildings, generation and transmission infrastructure of the major Electric and Telecom operators are valued on a global basis by the Valuation Office. Each of the utility companies then pay commercial rates based on these valuations to each local authority. During 2015 a review of these valuations was undertaken by the Valuation Office, which has resulted in the reduction of these valuations. This in turn resulted in a reduction of rates income to this in the sum of 487k. We received an additional allocation once off allocation of 228k to partially compensate us in This in effect means that we have to absorb the full loss of rates income, 487k, in 2017 and onwards. This reduction in the amount of rates payable by the Utility Companies has seriously eroded the buoyancy from the harmonisation of our commercial rates which was arising in 2016 and This development has seriously undermined and restricted the s capacity to undertake new projects in FINANCIAL ASPECTS Our financial position is seriously constrained. We have had no effective increase in central government funding since In addition while there has been an improvement in the general economic climate, new business development and rates buoyancy in Offaly have not yet taken off in any significant way. In the absence of any anticipated significant increase in central government funding over the next few years, the only way that we can improve services and fund projects is by the increasing LPT and rates buoyancy. This is a challenge that all small/medium size rural Local Authorities face. 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. Other Financial aspects of the budget are contained in the Head of Finance Report, which follows this report. DELIVERY OF SERVICES: In preparing the Draft Budget for 2017 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,

6 and the s financial position, services have been reduced to core essential services over the last number of years. In 2016 we were able to provide increased funding in the areas that are detailed below, 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 Housing Estate Management 75,000 Increased Library Book Fund 20,000 Increased Arts act Grants 10,000 Playgrounds 10,000 Matching Fund 120,000 Increased MD allocation 15,000 Enhancement of IT Infrastructure 10,000 In addition, 2017 we have provided additional funding for the following: Housing Void Management 200,000 Increase matching fund budget 60,000 Increased Municipal District allocation 15,000 Heritage graveyards 10,000 Fleadh Cheoil na heireann Cost provision 75,000 Tourism initiatives 55,000 There are a number of significant achievements that the can point to over the last year, such as 2016 Programme of Commemorations The establishment of Offaly Tourism Ltd. Commencement of the Tullamore Public Enhancement Scheme process Entente Florale Gold Standard achieved for Tullamore Funding received for Town & Village Renewal Projects in Clara, Edenderry, Kinnitty and Shannonbridge Funding received under the Rural Recreation Fund for Durrow Abbey Launch of the Open Libraries Pilot Scheme in Tullamore & Banagher TOURISM DEVELOPMENT: In 2014, Offaly County agreed to make Tourism a priority area for development and proceed to develop the Offaly brand and website. Tourism is seen as a driver for boosting local economic growth. During 2016, Offaly Tourism Ltd. was formally established and a Marketing Strategy was put in place. It is timely that Failte Ireland launched the Ireland s Ancient East initiative early this year which supports a number of the key actions identified in Offaly s strategy. Offaly County is

7 working with a number of strategic partners to enhance and develop tourist attractions; Waterways Ireland Grand Canal Blueway Coillte Slieve Bloom Mountain Bike trail Bord na Mona/Coillte Develop National Cycling Destination NPWS Clara Bog The promotion of Offaly as an events destination given its central location in the midlands and excellent road & rail connectivity. This was evidenced by the successful Tullamore Show & National Ploughing Championships in 2016 and the is supporting the bid by Tullamore to host Fleadh Cheoil na heireann in HOUSING: Rebuilding Ireland, the Government s Action Plan for Housing and Homelessness was launched in July 2016 and addresses homelessness, accelerating social housing, building more homes, improving the rental sector and utilising existing housing. The Capital Programme is underway and I appreciate the members support in endeavouring to fast track projects. Additional technical staff have been assigned to Housing and approval has been received to additional posts. These posts will be funded under the Capital Projects as they commence. LOCAL ECONOMIC AND COMMUNITY DEVELOPMENT: The Local Economic and Community Plan (LECP), , was launched at the National Ploughing Championships by Minister Coveney. The Plan comprises 6 themes: Employment, Enterprise and Innovation Tourism and Promoting Place Green Energy & Sustainable Living Education, Training & Skills Local & Community Development Empowering Communities We continue to support and promote inward investment, local enterprise and tourism in Co. Offaly as set out in the LECP and the Action Plan for Jobs for the Midlands Region, The Local Community Development Committee (LCDC), Offaly Co. Co. and Offaly Local Development Committee contract for the Local Development Strategy/LEADER funding was signed in July. The Local Enterprise Office (LEO) continues to provide one stop shop for all Government supports for anyone looking to set up or expand their business. We have ongoing communications with Enterprise Ireland and IDA to promote Offaly as a county in which to do business.

8 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, 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. Anna Marie Delaney Chief Executive 11 th November 2016

9 Budget 2017 Budget Context Head of Finance, Procurement & Information Technology Overall expenditure on Table A has reduced marginally from 53.5 to 52m. This is accounted for in the main by reduced contra expenditure and income in the Roads section reflecting the reduced level of roads grants in recent years. The budget has been prepared in the context of the third full year of the amalgamation of town councils into Offaly County. This change was effected by the Local Government Reform Act The budget process was as per Department circular Fin05/2016 and the Finance (Local Property Tax) Act The overall process and timetable is in Appendix A to this report. The public, were notified, and requested to make submissions on the LPT by August 26, Elected members were required to consider varying the Local Property Tax (LPT) by +/ 15%. A number of 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 a statutory meeting on September 19th 2016, the elected members considering the above information agreed to make no variation in LPT in Offaly. This decision was communicated to the Revenue Commissioners and the Department of Housing, Planning, Community and Local Government. 80% of the LPT collected in each LA is retained in the LA. The remaining 20% is transferred to an equalisation fund. The value of the LPT allocation and PRD retained by Offaly in 2016 was 7,656,288.In 2017 it is estimated that the amount of LPT remaining in Offaly after transferring 20% ( 978,281) is 3,917,124. This left a shortfall of 3,739,164. This difference was balanced by a transfer back to us from the equalisation fund of the same amount. The detail is on the table below. Offaly County 2017 LPT Allocation LPT 100% 4,896,405 LPT 20% transfer to Equalisation Fund 979,281 LPT Retained Locally (80%) 3,917, Shortfall (LPT Retained Locally ,739,124 GPG/PRD Allocation) Distribution of Equalisation Fund 3,739,124 Total LPT and equalisation Funding to be 7,656,288 Provided in 2017 The effect of the above is that there is now no local government fund allocation Pension Related Deduction (PRD) income. It has been fully replaced by LPT and LPT equalisation transfer. The net income from these sources in 2017 has remained unchanged from 2016.

10 Budget 2017 General Municipal Allocation In the context of the above and as per prescribed procedures a draft budgetary plan was submitted to MD members in advance of the statutory meetings to consider the above. The allocation notified to Municipal Districts, was a total fund of 195,000 to be split by MD on a population basis. Following feedback received by the executive on the above, it is now proposed to increase this figure 210,000 split on a population basis as follows: Edenderry MD 63k Birr MD 70k Tullamore MD 77k Balancing the Budget The must adopt a balanced budget. We were optimistic this year that due to rates buoyancy, and increased rates income from our rates harmonisation process, would put us in a position where we could make significant additional expenditure in key areas. Our ability to do this was diminished considerably by the fact that the Civic Amenity Site Management contract was up for renewal in a much changed waste management market. The effect of this has been an increase in operating costs since the middle of 2016 in the order of 33,000 a month. This has absorbed some 400,000 of funding for While we have been able to include some money for initiatives, it is disappointing that we have not been able to implement a further expansion of services. Income Expenditure Analysis Local Property Tax/Equalisation Fund 16% Offaly County Sources of Funding 2017 Irish Water 8% Grants and subsidies 28% Rates Net Income 26% Goods and services 22%

11 Budget 2017 Other non pay expenditure 15% Discretionary expenditure 7% Estimates Gross Expenditure 2017 Irish Water Non pay 1% Staff Payroll Costs 43% Income related non pay expenditure 28% Pension and Lump sum costs 6% The above charts summaries the proportions of our income and expenditure. The second chart indicates that 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. 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 2017 budget for operation of the services is a contra entry of 3.7m and is diminishing all the time. This reflects the current level of activity which is mainly now a Pay and Central Management Charge operation. Rates Harmonisation Members agreed to a rates harmonisation scheme, under section 29 of the Local Government Reform Act In the first year 2015, there was no increase. The first element of this triannual process commenced in sees the second step in harmonisation of the rates being completed. The additional income from this second step has been reflected in the draft budget book. The ARV will increase to 66 over three years. Rates 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.

12 Budget 2017 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 to retain our current 100% rebate. Business Incentive 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 at the end of 12 months. 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 the 5% rebate to a maximum of 250 be retained. 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. Procurement Corporate Procurement Plan: Continuing changes have been made to the plan to include reference to the new EU Directives which were transposed into Irish Law with effect from 18 th April All new frameworks finalized throughout 2016 have been communicated to all staff. Business Process Improvement of Purchase to Pay: Continued monitoring of all BestPractice accounting procedures have ensured high level of compliance with Industry Standard accounting practices. The implementation of new financial system Milestone 4 project has commenced and is currently in the Testing Phase. New features including Procurement Check and Funds Check are being configured as part of the new installation. Dry run of this system will take place in November with a golive date set for February Legislative changes: On 18 th April 2016 EU Directives 23/14, and 24/14 were transposed into Irish Law. New changes including better transparency, evaluation, and award of contracts are included in the changes as well as a number of procedures around Tendering for Goods and Services and Works. New

13 Budget 2017 Templates to incorporate the legislative changes have been made available to all staff involved in Tendering. Offaly County will ensure a high level of compliance with the new legislative changes. Insurances: Continuous improvements and monitoring of Insurance Policies and Premiums are ensuring Value for Money with future premiums. Discussions with our insurer with regard to changes in the insurance market are ensuring that changes to future premiums deliver minimum impact over the coming years. New Contracts: New contracts during 2016 included Operation and maintenance of the Waste Transfer Area located at Derryclure, Tullamore (under consideration) Operation and maintenance of 3 No. Civic Amenity Sites Maintenance of Bring Banks Operation and maintenance of Textile banks New Fire Station Ferbane New High Pressure Fire Supression System Design of Street Enhancement Tullamore Conservation Project Lynally Monolith Signs Birr Area Tourism Marketing Branding Project Offaly In addition Offaly County has signed up to a number of National Frameworks including Electricity, Personal Protection Equipment (PPE), ICT Supplies etc. Information Systems In 2016 the Information Systems department completed a number of technology based initiatives. The main projects were: Redesign and upgrade of Offaly.ie Upgrade of organisation s ICT Network Communications equipment Cloud Migration Research Integration of Phone Systems Continued support for NWCPO Security Review across our ICT systems and installation of new firewalls. ICT work for implementation of: o CORE HR Management System o Agresso Milestone 4 Financial Management System o Library Management System Review of Software Licensing Upgrade of Database Servers Upgrade of Chamber Visual Systems Implementation of ARCGIS spatial mapping system

14 Budget 2017 In 2017, 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 Restructuring of ICT Infrastructure due to LGMA s exit from Operational ICT Upgrade of software infrastructure on all servers and desktops Implementation of new online payments facility Continued support for NWCPO including Pilot Project for Online Waste Permits Application Form Further develop Information Security Management Systems Upgrade / replacement to Core Network Communications equipment Redesign and upgrade of the organisations Corporate Intranet Complete multiple frameworks Internal Audit During 2016, Internal Audit completed Audits as per the agreed Internal Audit Plan Audit Reports were circulated to the Management Team and the Audit Committee. Public Spending Code Annual Return: Internal Audit was responsible for compilation of the public spending code annual return for In 2017, Internal Audit will complete audits in line with the agreed 2017 Internal Audit Plan. The Internal Audit unit operates to the terms of the Internal Audit Charter. Audit Committee The Audit Committee members are as follows: Mr. Michael Loughnane Ms. Connie Hanniffy Mr. Peter Scully Mr. Brian Gunning Mr. Eugene Mulligan The audit committee and its members are independent in the performance of their functions and shall be accountable to the local authority. The Statutory Functions of the Audit Committee are as set out in the LG Act The committee received and reviewed a number of Internal Audit reports during the year. In addition they received regular financial updates, updates from Directors of Service, Local Government Auditor and Chief Executive. The Committee met 4 times during 2016.

15 Budget 2017 Central Revenue Collection Department (CRC) Income Collection The percentage yields from the main revenue collection accounts were as follows: Rates: Rates 85% 82% 94% Commercial Water Charges 68% 71% 72% The unification of the Town s and Offaly County in 2014, presented a challenge in the shortterm, absorbing Town customers and implementing a consistent approach to invoicing & debt collection. This process is now substantially complete and improved collection percentages are now apparent. In addition a rebate scheme for ratepayers paying in full is having a beneficial effect on collection. In June 2015 as part of the National Debt Management Project the Debt Management Unit of the L.G.M.A. set a target of 10% arrears reduction for the sector. This requires all local authorities to reduce their Rates balance outstanding at the yearend by a set percentage from the previous year s figures. We have achieved our 2015 target and look like achieving the increased target for Water From the beginning of 2014 CRC has collected water bills on behalf of Irish Water. Prior to this Revenue collection and Water services had put a lot of effort and resource resolving water supply and billing issues and having absorbed a large level of write off, presented a clean debt book to Irish water. This work was completed with a high level of professionalism and customer service. Collection percentages were in and around 70% for a number of years. In October 2016, the control of this billing and debt collection has passed to Irish Water and Offaly now has no role in water debt collection or account management. Motor Taxation Motor Tax on Offaly processes approx. 10 million annually in cash/credit card activity with minimal discrepancy. In 2016, online activity increased to approximately 59% of total activity compared with 55% in 2015, 50% in 2014 and 43% in Approximately 16,507 of monthly motor tax renewals are quarterly renewals in Offaly MTO. The new procedures for declaring that vehicles are temporarily off the road continued in 2016 and didn t cause any major delay issues. Motor taxation staff continues to administer any new procedures/legislative changes as they occur. The Cash Office service was relocated to the motor taxation offices in June The relocation occurred seamlessly and motor taxation staff have been dealing with this new service delivery very efficiently.

16 Budget 2017 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. The key achievement for the Department in 2016 was to continue to complete the current change program of Irish Water Transition, Town unification, and also maintain the core services from within existing staff resources. 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 2017 will be continue to be to meet increased financial reporting requirements within deadlines and maintain core services. The migration to Agresso Milestone 4 will 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. 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, 2016

17 APPENDIX A Annual Budgetary Process 2016 Local Government Act 2001 & Local Government (Reform) Act 2014 (Not later than) Dates 2017 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 30/12/2016 Submit Draft Budget figures to DPER. Friday submit csv files and Hard copy budget to DECLG 30/12/2016 Friday 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 Wednesday Budget Meeting Statutory Period for 2017 November 1st to 30th 21/11/2016 Monday In Committee meeting Re Draft budget 14/11/2016 Monday Publish newspaper notice and issue draft Local Authority Budget to members not less than 7 days prior to the statutory meeting. 11/11/2016 Friday 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 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. 20/10/2016 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. 12/10/2016 Wednesday DPER EU Reporting reporting requirements. (Current & Capital) Submit Draft Budget figures to DPER. 30/09/2016 Local Property Tax (LPT ) Finance (Local Property Tax) Act 2012 Section 20. Friday Notify Revenue of any change in the LPT on or before. 30/09/2016 Friday Notify the Minister of any change in the LPT on or before. 30/09/2016 Friday Publish a notice ( including website ) of any change in the LPT (within 14 days of resolution) on or before. 28/09/ Wednesday Meeting to consider LPT Variation (Resolution Reserved function). 19/09/2016 Monday Meeting to consider LPT Variation (In Committee). 19/09/2016 Monday CPG consultation on Local Property Tax. 12/09/2016 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. 29/08/2016 Monday Public consultation period ends 30 days from publication of notice. 26/08/2016 Friday 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.) 27/07/2016 Wednesday

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19 TABLE A CALCULATION OF ANNUAL RATE ON VALUATION FOR THE FINANCIAL YEAR 2017 Offaly County Summary by Service Division Expenditure Income Draft 2017 Net Expenditure Expenditure Income Adopted 2016 Net Expenditure Gross Revenue Expenditure & Income % % A Housing and Building 10,650,840 10,032, , % 9,911,185 9,521, , % B Road Transport & Safety 12,305,081 8,031,104 4,273, % 14,793,969 10,440,516 4,353, % C Water Services 4,603,212 4,365, , % 5,363,437 5,128, , % D Development Management 5,804,703 2,385,686 3,419, % 4,574,038 1,370,617 3,203, % E Environmental Services 7,570,271 1,714,664 5,855, % 6,875,863 1,624,707 5,251, % F Recreation and Amenity 3,344, ,636 3,035, % 3,267, ,454 2,975, % G Agriculture, Education, Health & Welfare 602, , , % 1,077, , , % H Miscellaneous Services 8,037,257 2,123,849 5,913, % 7,729,427 1,671,600 6,057, % 52,918,302 29,190,411 23,727, % 53,592,703 30,741,501 22,851, % County Charge Provision for Debit Balance 550, ,000 Adjusted Gross Expenditure & Income (A) 52,918,302 29,190,411 24,277,891 23,401,202 Local Property Tax/Equalisation Fund 7,656,288 6,891,021 Pension Related Deduction 0 993,529 7,656,288 7,884,550 Net Amount of Rates to be Levied C=(AB) 16,621,603 15,516,652 BASE YEAR ADJUSTMENT Table C 0 1,006,835 Amount of Rates to be Levied (Gross of BYA ) D 16,621,603 16,523,487 Net Effective Valuation (E) 251, ,357 General Annual Rate on Valuation (D)/(E)

20 Table B: Expenditure and Income for 2017 and for 2016 Division and Services by Chief Executive by Chief Executive A Housing and Building A01 Maintenance & Improvement of LA Housing Units 1,978,470 1,978,470 4,688,188 4,688,188 1,833,009 1,833,009 4,448,646 4,448,646 A02 Housing Assessment, Allocation and Transfer 362, ,419 9,944 9, , ,196 10,205 10,205 A03 Housing Rent and Tenant Purchase Administration 884, ,400 14,663 14, , ,486 15,047 15,047 A04 Housing Community Development Support 352, ,401 3,305 3, , ,149 3,391 3,391 A05 Administration of Homeless Service 224, , , , , , , ,281 A06 Support to Housing Capital Prog. 1,472,478 1,472, , ,923 1,286,701 1,286, , ,730 A07 RAS Programme 3,067,386 3,067,386 2,885,095 2,885,095 3,066,807 3,066,807 2,885,312 2,885,312 A08 Housing Loans 596, , , , , , , ,176 A09 Housing Grants 1,443,397 1,443,397 1,083,748 1,083,748 1,143,465 1,143, , ,846 A11 Agency & Recoupable Services 132, , , , , , , ,189 A12 HAP Programme 135, ,820 56,229 56, , ,526 24,172 24,172 A Division Total 10,650,840 10,650,840 10,032,878 10,032,878 9,911,185 9,911,185 9,521,995 9,521,995 2

21 Table B: Expenditure and Income for 2017 and for 2016 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 928, , , ,403 2,591,640 2,591,640 2,094,699 2,096,699 B03 Regional Road Maintenance and Improvement 3,827,369 3,827,369 3,378,076 3,378,076 4,020,792 4,020,792 3,572,173 3,572,173 B04 Local Road Maintenance and Improvement 4,396,332 4,396,332 2,607,012 2,607,012 5,036,974 5,041,974 3,223,865 3,223,865 B05 Public Lighting 901, , , , , , , ,976 B06 Traffic Management Improvement 139, ,094 3,280 3, , ,882 3,366 3,366 B07 Road Safety Engineering Improvement 706, , , , , , , ,100 B08 Road Safety Promotion & Education 75,920 75,920 2,255 2,255 76,908 76,908 2,314 2,314 B09 Car Parking 263, , , , , , , ,605 B10 Support to Roads Capital Prog 416, ,297 16,057 16, , ,230 16,478 16,478 B11 Agency & Recoupable Services 575, , , , , , , ,940 B Division Total 12,305,081 12,305,081 8,031,104 8,031,104 14,793,969 14,798,969 10,440,516 10,355,516 3

22 Table B: Expenditure and Income for 2017 and for 2016 Division and Services by Chief Executive by Chief Executive C Water Services C01 Water Supply 2,101,842 2,101,842 3,718,494 3,718,494 2,802,394 2,802,394 4,477,003 4,477,003 C02 Waste Water Treatment 1,398,088 1,398,088 33,273 33,273 1,304,769 1,304,769 31,269 31,269 C03 Collection of Water and Waste Water Charges 134, ,770 5,751 5,751 C04 Public Conveniences 48,156 48, ,343 47, C05 Admin of Group and Private Installations 777, , , , , , , ,846 C06 Support to Water Capital Programme 277, ,698 25,861 25, , ,628 26,538 26,538 C07 Agency & Recoupable Services C08 Local Authority Water and Sanitary Services C Division Total 4,603,212 4,603,212 4,365,573 4,365,573 5,363,437 5,363,437 5,128,855 5,128,855 4

23 Table B: Expenditure and Income for 2017 and for 2016 Division and Services by Chief Executive by Chief Executive D Development Management D01 Forward Planning 562, ,598 23,447 23, , ,443 24,061 24,061 D02 Development Management 1,558,672 1,558, , ,710 1,549,561 1,549, , ,160 D03 Enforcement 255, ,199 6,874 6, , ,418 7,028 7,028 D04 Industrial and Commercial Facilities 89,056 89,056 4,561 4, ,016 89,598 4,681 4,681 D05 Tourism Development and Promotion 245, , , ,438 30,789 30,789 D06 Community and Enterprise Function 1,553,328 1,553, , , , ,476 24,987 24,987 D07 Unfinished Housing Estates 73,382 73,382 42,279 42,279 D08 Building Control 75,071 75,071 4,169 4,169 74,478 74,478 4,278 4,278 D09 Economic Development and Promotion 1,179,757 1,179,757 1,047,081 1,047,081 1,028,589 1,148, , ,049 D10 Property Management D11 Heritage and Conservation Services 208, ,160 29,479 29, , ,340 29,584 29,584 D12 Agency & Recoupable Services 4,000 4,000 DB Debit Balance D Division Total 5,804,703 5,804,703 2,385,686 2,385,686 4,574,038 4,574,038 1,370,617 1,370,617 5

24 Table B: Expenditure and Income for 2017 and for 2016 Division and Services by Chief Executive by Chief Executive E Environmental Services E01 Landfill Operation and Aftercare 890, ,756 29,960 29, , ,502 25,221 25,221 E02 Recovery & Recycling Facilities Operations 655, ,559 48,341 48, , , , ,525 E03 Waste to Energy Facilities Operations 21,650 21, ,574 21, E04 Provision of Waste to Collection Services 652, , , , , , , ,278 E05 Litter Management 387, ,787 22,009 22, , ,359 22,284 22,284 E06 Street Cleaning 429, ,825 6,604 6, , ,446 6,777 6,777 E07 Waste Regulations, Monitoring and Enforcement 590, , , , , , , ,815 E08 Waste Management Planning 22,487 22,487 1,772 1,772 22,635 22,635 1,819 1,819 E09 Maintenance of Burial Grounds 177, ,371 75,189 75, , ,175 67,194 67,194 E10 Safety of Structures and Places 354, ,912 98,036 98, , ,957 96,931 96,931 E11 Operation of Fire Service 2,851,586 2,851, , ,054 2,783,075 2,783, , ,046 E12 Fire Prevention 258, , , , , ,208 91,162 91,162 E13 Water Quality, Air and Noise Pollution 273, ,076 19,779 19, , ,921 84,826 84,826 E14 Agency & Recoupable Services 3,771 3, ,771 3, E Division Total 7,570,271 7,570,271 1,714,664 1,714,664 6,875,863 6,875,863 1,624,707 1,624,707 6

25 Table B: Expenditure and Income for 2017 and for 2016 Division and Services by Chief Executive by Chief Executive F Recreation and Amenity F01 Leisure Facilities Operations 301, ,337 22,655 22, , ,254 23,248 23,248 F02 Operation of Library and Archival Service 2,243,875 2,243,875 85,000 85,000 2,162,629 2,162,629 85,000 85,000 F03 Outdoor Leisure Areas Operations 396, , , ,622 F04 Community Sport and Recreational Development F05 Operation of Arts Programme 403, , , , , , , ,206 F06 Agency & Recoupable Services F Division Total 3,344,762 3,344, , ,636 3,267,744 3,267, , ,454 7

26 Table B: Expenditure and Income for 2017 and for 2016 Division and Services by Chief Executive by Chief Executive G Agriculture, Education, Health & Welfare G01 Land Drainage Costs 245, , , , G02 Operation and Maintenance of Piers and Harbours G03 Coastal Protection G04 Veterinary Service 336, , , , , , , ,641 G05 Educational Support Services 19,243 19,243 10,581 10, , , , ,583 G06 Agency & Recoupable Services G Division Total 602, , , ,021 1,077,040 1,072, , ,757 8

27 Table B: Expenditure and Income for 2017 and for 2016 Division and Services by Chief Executive by Chief Executive H Miscellaneous Services H01 Profit & Loss Machinery Account 916, , , , , , , ,908 H02 Profit & Loss Stores Account 5,000 5,000 5,000 5,000 H03 Adminstration of Rates 3,958,070 3,958,070 23,231 23,231 4,045,261 4,045,261 63,068 63,068 H04 Franchise Costs 54,259 54,259 54,139 54,139 H05 Operation of Morgue and Coroner Expenses 139, , , ,442 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 2,456 2,456 5,550 5,550 2,728 2,728 5,550 5,550 H08 Malicious Damage H09 Local Representation & Civic Leadership 1,662,118 1,662,118 1,217,510 1,217,510 2,287 2,287 H10 Motor Taxation 744, ,120 23,958 23, , ,502 23,650 23,650 H11 Agency & Recoupable Services 551, ,648 1,271,953 1,271, , , , ,137 H Division Total 8,037,257 8,037,257 2,123,849 2,123,849 7,729,427 7,729,427 1,671,600 1,756,600 Overall Total 52,918,302 52,918,302 29,190,411 29,190,411 53,592,703 53,592,703 30,741,501 30,741,501 9

28 TABLE C CALCULATION OF BASE YEAR ADJUSTMENT FOR THE FINANCIAL YEAR 2017 Offaly County (i) (ii) (iii) (iv) (v) Rating Authority Annual Rate on Valuation Annual Rate on Valuation Base Year Adjustment 2017 Net Effective Valuation Value of Base Year Adjustment Birr Town ,420 Offaly County ,617 Tullamore Town ,805 TOTAL 251,842 10

29 Table D ANALYSIS OF BUDGET 2017 INCOME FROM GOODS AND SERVICES Source of Income Rents from houses 4,523,650 4,283,650 Housing Loans Interest & Charges 812, ,862 Parking Fines &Charges 627, ,500 Irish Water 3,674,053 4,434,274 Planning Fees 211, ,300 Sale/leasing of other property/industrial Sites 5,000 3,000 Domestic Refuse Charges Commercial Refuse Charges Landfill Charges 20,000 15,000 Fire Charges 342, ,000 Recreation/Amenity/Culture Library Fees/Fines 85,000 85,000 Agency Services & Repayable Works 773, ,859 Local Authority Contributions 90,000 90,000 Superannuation 726, ,435 NPPR 151,453 Other income 2,848,072 2,467,933 Total Goods and Services 14,891,034 15,044,813 11

30 Table E ANALYSIS OF BUDGET 2017 INCOME FROM GRANTS, SUBSIDIES, & LPT Department of Environment, Community and Local Government Housing & Building 4,397,317 4,045,194 Road Transport & Safety Water Services 500, ,000 Development Management 923,468 23,468 Environmental Services ,700 Recreation & Amenity Agriculture, Food & the Marine Miscellaneous Services LPT Self Funding Subtotal 5,821,485 4,600,862 Other Departments and Bodies NRA 6,790,468 8,970,984 Arts, Heritage & Gaeltacht DTO Social Protection 53,180 Defence 77,219 75,941 Education & Skills 10, ,000 Library Arts 45,400 45,400 Transport,Tourism & Sport Justice & Equality Agriculture, Food & The Marine Non Dept HFA & BMW Jobs, Enterprise, & Innovation 1,043, ,438 Other Grants & Subsidies 458, ,063 Subtotal 8,477,892 11,095,826 Total Grants and Subsidies 14,299,377 15,696,688 12

31 TABLE F EXPENDITURE AND INCOME BY SUBSERVICE DETAIL

32 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services A A01 Housing and Building Maintenance & Improvement of LA Housing Units A0101 Maintenance of LA Housing Units 1,236,991 1,236,991 4,532,862 4,532,862 1,091,948 1,091,948 4,292,862 4,292,862 A0102 Maintenance of Traveller Accommodation Units 92,766 92,766 43,666 43,666 91,989 91,989 43,666 43,666 A0103 Traveller Accommodation Management 145, ,246 94,169 94, , ,164 94,169 94,169 A0104 Estate Maintenance A0199 Service Support Costs 503, ,467 17,491 17, , ,908 17,949 17,949 A01 Service Total A01 1,978,470 1,978,470 4,688,188 4,688,188 1,833,009 1,833,009 4,448,646 4,448,646 A02 Housing Assessment, Allocation and Transfer A0201 Assessment of Housing Needs, Allocs. & Trans. 262, , , ,036 A0299 Service Support Costs 99,993 99,993 9,944 9, , ,160 10,205 10,205 A02 Service Total A02 362, ,419 9,944 9, , ,196 10,205 10,205 A03 Housing Rent and Tenant Purchase Administration A0301 Debt Management & Rent Assessment 208, , , ,105 A0399 Service Support Costs 675, ,938 14,663 14, , ,381 15,047 15,047 A03 Service Total A03 884, ,400 14,663 14, , ,486 15,047 15,047 13

33 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services A04 Housing Community Development Support A0401 Housing Estate Management 239, , , ,986 A0402 Tenancy Management 30,907 30,907 29,689 29,689 A0403 Social and Community Housing Service A0499 Service Support Costs 82,290 82,290 3,305 3,305 82,474 82,474 3,391 3,391 A04 Service Total A04 352, ,401 3,305 3, , ,149 3,391 3,391 A05 Administration of Homeless Service A0501 Homeless Grants Other Bodies 134, , , , , , , ,544 A0502 Homeless Service 58,812 58,812 58,401 58,401 A0599 Service Support Costs 31,371 31,371 1,693 1,693 31,463 31,463 1,737 1,737 A05 Service Total A05 224, , , , , , , ,281 A06 Support to Housing Capital Prog. A0601 Technical and Administrative Support 374, ,610 80,023 80, , ,202 A0602 Loan Charges 451, , , , , , , ,734 A0699 Service Support Costs 645, ,995 37,027 37, , ,765 37,996 37,996 A06 Service Total A06 1,472,478 1,472, , ,923 1,286,701 1,286, , ,730 14

34 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services A07 RAS Programme A0701 RAS Operations 1,397,309 1,397,309 1,385,000 1,385,000 2,889,003 1,397,190 2,876,813 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 A0703 Payment & Availability A0704 Affordable Leases A0799 Service Support Costs 178, ,264 8,282 8, , ,804 8,499 8,499 A07 Service Total A07 3,067,386 3,067,386 2,885,095 2,885,095 3,066,807 3,066,807 2,885,312 2,885,312 A08 Housing Loans A0801 Loan Interest and Other Charges 486, , , , , , , ,315 A0802 Debt Management Housing Loans A0899 Service Support Costs 110, ,209 1,814 1, , ,317 1,861 1,861 A08 Service Total A08 596, , , , , , , ,176 A09 Housing Grants A0901 Housing Adaption Grant Scheme 1,350,000 1,350,000 1,080,000 1,080,000 1,094,582 1,050, , ,000 A0902 Loan Charges DPG/ERG A0903 Essential Repair Grants A0904 Other Housing Grant Payments A0905 Mobility Aids Housing Grants A0999 Service Support Costs 93,397 93,397 3,748 3,748 48,883 93,465 3,846 3,846 A09 Service Total A09 1,443,397 1,443,397 1,083,748 1,083,748 1,143,465 1,143, , ,846 15

35 Table F: Expenditure and Income for 2017 and for 2016 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 22,406 22,406 1,159 1,159 22,188 22,188 1,189 1,189 A11 Service Total A11 132, , , , , , , ,189 A12 HAP Programme A1201 HAP 115, ,447 54,600 54,600 79,958 79,958 22,500 22,500 A1202 HAP Agency Services A1299 HAP Service Support Costs 20,373 20,373 1,629 1,629 20,568 20,568 1,672 1,672 A12 Service Total A12 135, ,820 56,229 56, , ,526 24,172 24,172 A Division Total 10,650,840 10,650,840 10,032,878 10,032,878 9,911,185 9,911,185 9,521,995 9,521,995 16

36 Table F: Expenditure and Income for 2017 and for 2016 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 54,000 54,000 54,000 54,000 1,714,400 1,714,400 1,714,400 1,714,400 B0203 NS Overlay/Reconstruction Urban B0204 NS Winter Maintenance 170, , , ,000 B0205 NS Bridge Maintenance (Eirspan) B0206 NS General Maintenance 181, , , , , , , ,254 B0207 NS General Improvement Works B0299 Service Support Costs 523, ,085 34,151 34, , ,985 35,045 35,045 B02 Service Total B02 928, , , ,403 2,591,640 2,591,640 2,094,699 2,096,699 17

37 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services B03 Regional Road Maintenance and Improvement B0301 Regional Roads Surface Dressing 435, , , , , , , ,000 B0302 Reg Rd Surface Rest/Road Reconstruction/Overlay 96,738 96,738 20,000 20, , ,026 B0303 Regional Road Winter Maintenance B0304 Regional Road Bridge Maintenance 200, , , ,000 B0305 Regional Road General Maintenance Works 2,805,914 2,805,914 2,882,651 2,882,651 3,071,061 3,071,061 2,958,336 2,958,336 B0306 Regional Road General Improvement Works B0399 Service Support Costs 489, ,087 39,795 39, , ,455 40,837 40,837 B03 Service Total B03 3,827,369 3,827,369 3,378,076 3,378,076 4,020,792 4,020,792 3,572,173 3,572,173 B04 Local Road Maintenance and Improvement B0401 Local Road Surface Dressing 619, , , ,000 1,967,179 1,967,179 B0402 Local Rd Surface Rest/Road Reconstruction/Overlay 1,706,940 1,706,940 1,673,435 1,673, , ,552 2,802,494 2,802,494 B0403 Local Roads Winter Maintenance B0404 Local Roads Bridge Maintenance B0405 Local Roads General Maintenance Works 1,604,751 1,604, , ,225 1,604,750 1,604, , ,225 B0406 Local Roads General Improvement Works 42,379 42, , , , ,000 B0499 Service Support Costs 422, ,767 50,352 50, , ,114 31,146 31,146 B04 Service Total B04 4,396,332 4,396,332 2,607,012 2,607,012 5,036,974 5,041,974 3,223,865 3,223,865 18

38 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services B05 Public Lighting B0501 Public Lighting Operating Costs 814, , , , , , , ,500 B0502 Public Lighting Improvement 25,000 25,000 25,000 25,000 B0599 Service Support Costs 61,542 61,542 6,311 6,311 62,006 62,006 6,476 6,476 B05 Service Total B05 901, , , , , , , ,976 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 119, ,094 3,280 3, , ,882 3,366 3,366 B06 Service Total B06 139, ,094 3,280 3, , ,882 3,366 3,366 B07 Road Safety Engineering Improvement B0701 Low Cost Remedial Measures 470, , , , , , , ,000 B0702 Other Engineering Improvements B0799 Service Support Costs 236, ,006 5,945 5, , ,983 6,100 6,100 B07 Service Total B07 706, , , , , , , ,100 19

39 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services B08 Road Safety Promotion & Education B0801 School Wardens B0802 Publicity and Promotion Road Safety B0899 Service Support Costs 75,920 75,920 2,255 2,255 76,908 76,908 2,314 2,314 B08 Service Total B08 75,920 75,920 2,255 2,255 76,908 76,908 2,314 2,314 B09 Car Parking B0901 Maintenance and Management of Car Parks 216, , , , , , , ,367 B0902 Operation of Street Parking B0903 Parking Enforcement B0999 Service Support Costs 47,018 47,018 6,079 6,079 47,165 47,165 6,238 6,238 B09 Service Total B09 263, , , , , , , ,605 B10 Support to Roads Capital Prog B1001 Administration of Roads Capital Programme 193, , , ,388 B1099 Service Support Costs 222, ,940 16,057 16, , ,842 16,478 16,478 B10 Service Total B10 416, ,297 16,057 16, , ,230 16,478 16,478 B11 Agency & Recoupable Services B1101 Agency & Recoupable Service 111, , , , , , , ,200 B1199 Service Support Costs 464, ,381 4,619 4, , ,714 4,740 4,740 B11 Service Total B11 575, , , , , , , ,940 B Division Total 12,305,081 12,305,081 8,031,104 8,031,104 14,793,969 14,798,969 10,440,516 10,355,516 20

40 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services C C01 Water Services Water Supply C0101 Water Plants & Networks 800, , , ,809 C0199 Service Support Costs 1,300,904 1,300,904 3,718,494 3,718,494 1,977,585 1,977,585 4,477,003 4,477,003 C01 Service Total C01 2,101,842 2,101,842 3,718,494 3,718,494 2,802,394 2,802,394 4,477,003 4,477,003 C02 Waste Water Treatment C0201 Waste Plants and Networks 724, , , ,906 C0299 Service Support Costs 673, ,796 33,273 33, , ,863 31,269 31,269 C02 Service Total C02 1,398,088 1,398,088 33,273 33,273 1,304,769 1,304,769 31,269 31,269 C03 Collection of Water and Waste Water Charges C0301 Debt Management Water and Waste Water 75,292 75,292 C0399 Service Support Costs 59,478 59,478 5,751 5,751 C03 Service Total C03 134, ,770 5,751 5,751 C04 Public Conveniences C0401 Operation and Maintenance of Public Conveniences 27,088 27,088 26,816 26,816 C0499 Service Support Costs 21,068 21, ,527 20, C04 Service Total C04 48,156 48, ,343 47,

41 Table F: Expenditure and Income for 2017 and for 2016 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 578, , , , , , , ,640 C0599 Service Support Costs 198, ,747 12,869 12, , ,893 13,206 13,206 C05 Service Total C05 777, , , , , , , ,846 C06 Support to Water Capital Programme C0601 Technical Design and Supervision 10,525 10,525 26,716 26,716 C0699 Service Support Costs 267, ,173 25,861 25, , ,912 26,538 26,538 C06 Service Total C06 277, ,698 25,861 25, , ,628 26,538 26,538 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

42 Division, Services and Sub Services Table F: Expenditure and Income for 2017 and for 2016 C Division Total 4,603,212 4,603,212 4,365,573 4,365,573 5,363,437 5,363,437 5,128,855 5,128,855 23

43 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services D D01 Development Management Forward Planning D0101 Statutory Plans and Policy 353, , , ,078 D0199 Service Support Costs 208, ,828 23,447 23, , ,365 24,061 24,061 D01 Service Total D01 562, ,598 23,447 23, , ,443 24,061 24,061 D02 Development Management D0201 Planning Control 868, , , , , , , ,300 D0299 Service Support Costs 689, ,830 55,410 55, , ,995 56,860 56,860 D02 Service Total D02 1,558,672 1,558, , ,710 1,549,561 1,549, , ,160 D03 Enforcement D0301 Enforcement Costs 201, ,014 1,000 1, , ,653 1,000 1,000 D0399 Service Support Costs 54,185 54,185 5,874 5,874 55,765 55,765 6,028 6,028 D03 Service Total D03 255, ,199 6,874 6, , ,418 7,028 7,028 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, ,418 30,000 D0499 Service Support Costs 44,056 44,056 4,561 4,561 44,598 44,598 4,681 4,681 D04 Service Total D04 89,056 89,056 4,561 4, ,016 89,598 4,681 4,681 24

44 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services D05 Tourism Development and Promotion D0501 Tourism Promotion 119, ,304 81,967 81,967 30,000 30,000 D0502 Tourist Facilities Operations 100, ,000 45,000 45,000 D0599 Service Support Costs 26,176 26, ,471 25, D05 Service Total D05 245, , , ,438 30,789 30,789 D06 Community and Enterprise Function D0601 General Community & Enterprise Expenses 525, ,026 98,423 98, , ,547 23,783 23,783 D0602 RAPID Costs D0603 Social Inclusion 900, , , ,000 D0699 Service Support Costs 128, ,302 1,173 1, , ,929 1,204 1,204 D06 Service Total D06 1,553,328 1,553, , , , ,476 24,987 24,987 D07 Unfinished Housing Estates D0701 Unfinished Housing Estates 70,993 70,993 40,000 40,000 D0799 Service Support Costs 2,389 2,389 2,279 2,279 D07 Service Total D07 73,382 73,382 42,279 42,279 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 69,571 69,571 4,169 4,169 68,978 68,978 4,278 4,278 D08 Service Total D08 75,071 75,071 4,169 4,169 74,478 74,478 4,278 4,278 25

45 Table F: Expenditure and Income for 2017 and for 2016 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 D0906 Local Enterprise Office 1,132,138 1,132,138 1,043,562 1,043, ,438 1,099, , ,438 D0999 Service Support Costs 11,220 11,220 3,519 3,519 11,752 11,752 3,611 3,611 D09 Service Total D09 1,179,757 1,179,757 1,047,081 1,047,081 1,028,589 1,148, , ,049 D10 Property Management D1001 Property Management Costs D1099 Service Support Costs D10 Service Total D10 D11 Heritage and Conservation Services D1101 Heritage Services 111, ,960 25,468 25,468 96,566 96,566 25,468 25,468 D1102 Conservation Services D1103 Conservation Grants D1199 Service Support Costs 96,200 96,200 4,011 4,011 94,774 94,774 4,116 4,116 D11 Service Total D11 208, ,160 29,479 29, , ,340 29,584 29,584 26

46 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services D12 Agency & Recoupable Services D1201 Agency & Recoupable Service 4,000 4,000 D1299 Service Support Costs D12 Service Total D12 4,000 4,000 DB Debit Balance DB Debit balance DB Service Total DB D Division Total 5,804,703 5,804,703 2,385,686 2,385,686 4,574,038 4,574,038 1,370,617 1,370,617 27

47 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services E E01 Environmental Services Landfill Operation and Aftercare E0101 Landfill Operations 483, ,546 20,000 20, , ,196 15,000 15,000 E0102 Contribution to other LAs Landfill Facilities E0103 Landfill Aftercare Costs. E0104 Provision of Landfill (financing/loan costs) E0199 Service Support Costs 407, ,210 9,960 9, , ,306 10,221 10,221 E01 Service Total E01 890, ,756 29,960 29, , ,502 25,221 25,221 E02 Recovery & Recycling Facilities Operations E0201 Recycling Facilities Operations 411, ,000 22,340 22,340 E0202 Bring Centres Operations 30,000 30,000 22,000 22,000 30,000 30, , ,500 E0203 Provision of Bring Centres (financing/loan costs) E0204 Other Recycling Services E0299 Service Support Costs 214, ,559 26,141 26, , ,166 26,825 26,825 E02 Service Total E02 655, ,559 48,341 48, , , , ,525 E03 Waste to Energy Facilities Operations E0301 Waste to Energy Facilities Operations 20,000 20,000 20,000 20,000 E0399 Service Support Costs 1,650 1, ,574 1, E03 Service Total E03 21,650 21, ,574 21,

48 Table F: Expenditure and Income for 2017 and for 2016 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 550, , , , , , , ,000 E0499 Service Support Costs 101, ,489 7,092 7, , ,204 7,278 7,278 E04 Service Total E04 652, , , , , , , ,278 E05 Litter Management E0501 Litter Warden Service 93,498 93, , ,215 E0502 Litter Control Initiatives 45,265 45,265 11,500 11,500 44,816 44,816 11,500 11,500 E0503 Environmental Awareness Services 12,000 12,000 12,000 12,000 E0599 Service Support Costs 237, ,024 10,509 10, , ,328 10,784 10,784 E05 Service Total E05 387, ,787 22,009 22, , ,359 22,284 22,284 29

49 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services E06 Street Cleaning E0601 Operation of Street Cleaning Service 332, , , ,659 E0602 Provision and Improvement of Litter Bins E0699 Service Support Costs 97,166 97,166 6,604 6,604 95,787 95,787 6,777 6,777 E06 Service Total E06 429, ,825 6,604 6, , ,446 6,777 6,777 E07 Waste Regulations, Monitoring and Enforcement E0701 Monitoring of Waste Regs (incl Private Landfills) E0702 Enforcement of Waste Regulations 307, , , , , , , ,213 E0799 Service Support Costs 283, ,135 17,153 17, , ,393 17,602 17,602 E07 Service Total E07 590, , , , , , , ,815 E08 Waste Management Planning E0801 Waste Management Plan 10,000 10,000 10,000 10,000 E0802 Contrib to Other Bodies Waste Management Planning E0899 Service Support Costs 12,487 12,487 1,772 1,772 12,635 12,635 1,819 1,819 E08 Service Total E08 22,487 22,487 1,772 1,772 22,635 22,635 1,819 1,819 E09 Maintenance of Burial Grounds E0901 Maintenance of Burial Grounds 148, ,126 75,000 75, , ,339 67,000 67,000 E0902 Provision of Burial Grounds E0999 Service Support Costs 29,245 29, ,836 15, E09 Service Total E09 177, ,371 75,189 75, , ,175 67,194 67,194 30

50 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services E10 Safety of Structures and Places E1001 Operation Costs Civil Defence 125, ,474 81,219 81, , ,196 79,941 79,941 E1002 Dangerous Buildings 23,605 23,605 6,566 6,566 E1003 Emergency Planning 93,454 93,454 90,195 90,195 E1004 Derelict Sites 10,913 10,913 9,813 9,813 5,913 5,913 9,813 9,813 E1005 Water Safety Operation 4,300 4,300 4,300 4,300 E1099 Service Support Costs 97,166 97,166 7,004 7,004 95,787 95,787 7,177 7,177 E10 Service Total E10 354, ,912 98,036 98, , ,957 96,931 96,931 E11 Operation of Fire Service E1101 Operation of Fire Brigade Service 2,214,432 2,214,432 2,160,118 2,160,118 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 484, , , , , , , ,046 E11 Service Total E11 2,851,586 2,851, , ,054 2,783,075 2,783, , ,046 31

51 Table F: Expenditure and Income for 2017 and for 2016 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 254, , , , , ,208 91,162 91,162 E12 Service Total E12 258, , , , , ,208 91,162 91,162 E13 Water Quality, Air and Noise Pollution E1301 Water Quality Management 124, ,690 18,000 18, , ,164 83,000 83,000 E1302 Licensing and Monitoring of Air and Noise Quality 20,040 20,040 19,942 19,942 E1399 Service Support Costs 128, ,346 1,779 1,779 56,815 56,815 1,826 1,826 E13 Service Total E13 273, ,076 19,779 19, , ,921 84,826 84,826 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, E Division Total 7,570,271 7,570,271 1,714,664 1,714,664 6,875,863 6,875,863 1,624,707 1,624,707 32

52 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services F F01 Recreation and Amenity Leisure Facilities Operations F0101 Leisure Facilities Operations 178, , , ,151 F0102 Provision/Improvement of Leisure Facilities F0103 Contribution to External Bodies Leisure Facilities 79,500 79,500 59,500 59,500 F0199 Service Support Costs 43,837 43,837 22,655 22,655 44,603 44,603 23,248 23,248 F01 Service Total F01 301, ,337 22,655 22, , ,254 23,248 23,248 F02 Operation of Library and Archival Service F0201 Library Service Operations 1,198,809 1,198,809 85,000 85,000 1,118,871 1,118,871 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. 130, , , ,000 F0205 Contributions to Library Organisations 16,662 16,662 17,610 17,610 F0299 Service Support Costs 897, , , ,148 F02 Service Total F02 2,243,875 2,243,875 85,000 85,000 2,162,629 2,162,629 85,000 85,000 33

53 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services F03 Outdoor Leisure Areas Operations F0301 Parks, Pitches & Open Spaces 380, , , ,008 F0302 Playgrounds F0303 Beaches F0399 Service Support Costs 15,786 15,786 19,614 19,614 F03 Service Total F03 396, , , ,622 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

54 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services F05 Operation of Arts Programme F0501 Administration of the Arts Programme 258, ,492 84,003 84, , ,656 64,328 64,328 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 122, , , , , , , ,878 F05 Service Total F05 403, , , , , , , ,206 F06 Agency & Recoupable Services F0601 Agency & Recoupable Service F0699 Service Support Costs F06 Service Total F06 F Division Total 3,344,762 3,344, , ,636 3,267,744 3,267, , ,454 35

55 Table F: Expenditure and Income for 2017 and for 2016 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 11,847 11, ,733 11, G01 Service Total G01 245, , , , 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

56 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services G04 Veterinary Service G0401 Provision of Veterinary Service 70,000 70,000 43,531 43,531 G0402 Inspection of Abattoirs etc 35,076 35, , ,576 35,076 35,076 99,107 99,107 G0403 Food Safety G0404 Operation of Dog Warden Service 147, ,410 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 64,484 64,484 7,342 7,342 60,675 60,675 7,534 7,534 G04 Service Total G04 336, , , , , , , ,641 G05 Educational Support Services G0501 Payment of Higher Education Grants 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 3,310 3,310 G0507 School Meals 2,000 2, ,000 2, G0599 Service Support Costs 2,342 2, ,602 2, G05 Service Total G05 19,243 19,243 10,581 10, , , , ,583 37

57 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services G06 Agency & Recoupable Services G0601 Agency & Recoupable Service G0699 Service Support Costs G06 Service Total G G Division Total 602, , , ,021 1,077,040 1,072, , ,757 38

58 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services H H01 Miscellaneous Services Profit & Loss Machinery Account H0101 Maintenance of Machinery Service H0102 Plant and Machinery Operations 774, , , , , , , ,859 H0103 Provision of Plant and Machinery H0199 Service Support Costs 141, ,978 21,322 21, , ,722 21,049 21,049 H01 Service Total H01 916, , , , , , , ,908 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 124, , , ,600 H0302 Debt Management Service Rates 102, , , ,000 H0303 Refunds and Irrecoverable Rates 3,625,856 3,625,856 10,000 10,000 3,651,065 3,681,537 50,000 50,000 H0399 Service Support Costs 105, ,028 13,231 13, , ,124 13,068 13,068 H03 Service Total H03 3,958,070 3,958,070 23,231 23,231 4,045,261 4,045,261 63,068 63,068 39

59 Table F: Expenditure and Income for 2017 and for 2016 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 3,259 3,259 3,139 3,139 H04 Service Total H04 54,259 54,259 54,139 54,139 H05 Operation of Morgue and Coroner Expenses H0501 Coroner Fees and Expenses 106, , , ,727 H0502 Operation of Morgue H0599 Service Support Costs 33,400 33,400 32,715 32,715 H05 Service Total H05 139, , , ,442 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 ,000 4,000 1,228 1,228 4,000 4,000 H07 Service Total H07 2,456 2,456 5,550 5,550 2,728 2,728 5,550 5,550 40

60 Table F: Expenditure and Income for 2017 and for 2016 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 314, , , ,735 H0902 Chair/Vice Chair Allowances 42,000 42,000 24,000 24,000 H0903 Annual Allowances LA Members 92,275 92,275 93,130 93,130 H0904 Expenses LA Members 74,251 74,251 70,709 70,709 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 16,400 16,400 16,000 16,000 H0909 General Municipal Allocation 755, , , ,000 H0999 Service Support Costs 197, , , ,032 2,287 2,287 H09 Service Total H09 1,662,118 1,662,118 1,217,510 1,217,510 2,287 2,287 H10 Motor Taxation H1001 Motor Taxation Operation 410, , , ,950 H1099 Service Support Costs 333, ,670 23,958 23, , ,552 23,650 23,650 H10 Service Total H10 744, ,120 23,958 23, , ,502 23,650 23,650 41

61 Table F: Expenditure and Income for 2017 and for 2016 Division, Services and Sub Services H11 Agency & Recoupable Services H1101 Agency & Recoupable Service 492, ,385 1,119,890 1,119, , , , ,535 H1102 NPPR 151, ,453 H1199 Service Support Costs 59,263 59, ,368 58, H11 Service Total H11 551, ,648 1,271,953 1,271, , , , ,137 H Division Total 8,037,257 8,037,257 2,123,849 2,123,849 7,729,427 7,729,427 1,671,600 1,756,600 Overall Total 52,918,302 52,918,302 29,190,411 29,190,411 53,592,703 53,592,703 30,741,501 30,741,501 42

62 Appendix 1 SUMMARY OF CENTRAL MANAGEMENT CHARGE FOR THE YEAR 2017 Description Area Office Overhead 827, ,108 Corporate Affairs Overhead 1,077, ,768 Corporate Buildings Overhead 962,257 1,131,939 Finance Overhead 1,439,161 1,349,551 Human Resources Overhead 898,529 1,206,063 IT Services Overhead 1,030,370 1,116,912 Print/Post Room Service Overhead 98,786 79,518 Pension & Lump Sum Overhead 3,045,511 2,904,610 Total Expenditure Allocated to Divisions/Services 9,379,379 9,455,469 Total Income Allocated to Divisions/Services 726, ,430 Total Net Expenditure Allocated to Divisions/Services 8,652,963 8,710,039 43

63 CAPITAL BUDGET DEVELOPMENT CONTRIBUTION REPORT 2017

64 Comhaírle Chontae Uíbh Fhaílí Offaly County MEMO TO Subject Elected Members Capital Spending/Development Contributions Date November 11th, 2016 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 m development levies to fund upcoming projects. Report 2 analyses the 4.884m 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, 2014 and 2015 we have received on average 1,000,000 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 m 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 22.65m 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.