Delivery of Service

Payment for Goods & Services:

All invoices are forwarded to Accounts Payable where they are matched with orders and goods received notes. Payments are made by Electronic Funds Transfer; creditors accounts monitored and all statutory tax returns are processed.

Payment of Wages & Salaries to Staff:

Wages and salaries for staff  are paid fortnightly.

Payment of Pensions to former staff of Longford County Council and their spouses and children where applicable.

Lump sums and pensions are calculated at time of retirement of staff and estimates are calculated on request. Lump sums are paid as close as possible to day of retirement and pensions are paid on a fortnightly basis.

Annual Budget:

The Local Authority is required by law to prepare a revenue budget each year.  The format of the Budget documentation is prescribed in the Local Government Act 2001 and is standard to all Local Authorities. It is based on eight (8) service divisions with associated sub-services. The adoption of the Budget is a reserved function of the elected members. Members are not bound to adopt the prepared Budget, but may amend it at their own discretion. Statutory Budget Meetings are open to the public and are normally held in Longford in January

Preparation of Annual Financial Statement:

The annual accounts of a Local Authority are called the “Annual Financial Statement”, the structure for which is set out in the Local Government Act 2001 and is designed to ensure the accountability of the Local Authority. The Annual Financial Statement is prepared at the end of the financial year, on an accruals basis. The Annual Financial Statement is set out in the same service division format as the Budget.

Preparation for Audit of Accounts:

Internal audit reviews the operations and procedures of the County Council in terms of efficiency, effectiveness of internal check and accounting procedures. The Local Government Auditor is appointed by the Minister for the Environment, Heritage and Local Government to audit the accounts of the Local Authority and to report on them. Notice of the commencement of the audit is published and members of the public are entitled to bring to the attention of the auditor any item of the accounts, which they believe to be incorrect.

Control of Insurance:

Arrangement of insurance cover and payment of premiums in respect of Public Liability, Employer’s Liability and all relevant risks is the responsibility of the Head of Finance and Finance Department. Insurance claims are processed internally through the Finance and Housing Departments and dealt with externally by the Insurance Company.

Financial Management:

 The Head of Finance is responsible for the management of cash balances and indebtedness.