COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL
MEETING OF SOUTH DUBLIN COUNTY COUNCIL
Monday, July 12, 2010
HEADED ITEM NO. 11 (b)
b) AUTHORISATION OF OVER EXPENDITURE 2009
REPLY:
The Annual Financial Statement for 2009 incurred a deficit of (€348,797). This deficit resulted from a deterioration in incomes during the year and the associated requirement to increase the provision for bad debt in expenditure. Significant measures were implemented during 2009 to reduce expenditure below the adopted budget. If these measures had not been implemented the deficit would have been substantial. The figures below relating to over-expenditure reflect changes in expenditure within Divisions and did not contribute to the deficit which resulted from a reduction in incomes against the budget.
In accordance with Section 104 of the Local Government Act 2001, Council approval is required for increased revenue account expenditure in 2009. Approval was already sought for additional expenditure at the February 2010 Council meeting in accordance with the revised expenditure 2009 which was considered during and formed part of the 2010 Budget process. There was over-expenditure above that approved in the revised budget and approval for this is now required.
Details of additional over-expenditure for the various Services are set out hereunder:
Authorisation of Additional Over Expenditure for 2009
| Division and Service | Amount of Additional Expenditure over Budget 2009 | |
| A11 | Agency & Recoupable Services | (-138,000) |
| A | Division Total | (-138,000) |
| B09 | Maintenance & Management of Car Parking | (-855,500) |
| B | Division Total | (-855,500) |
| C05 | Admin of Group and Private Installations | (-8,100) |
| C06 | Support to Water Capital Programme | (-12,400) |
| C | Division Total | (-20,500) |
| D05 | Tourism Development and Promotion | (-9,700) |
| D | Division Total | (-9,700) |
| E14 | Agency & Recoupable Services | (-14,500) |
| E | Division Total | (-14,500) |
| F06 | Agency & Recoupable Services | (-800) |
| F | Division Total | (-800) |
| H01 | Profit & Loss Machinery Account | (-56,200) |
| H03 | Adminstration of Rates | (-793,200) |
| H04 | Franchise Costs | (-135,700) |
| H05 | Operation of Morgue and Coroner Expenses | (-31,900) |
| H | Division Total | (-1,017,000) |
| Total for All Divisions | (-2,056,000) |
A11 Agency & Recoupable Services
Increased costs relate to PRTB and EHO salaries re private rented dwellings.
B09 Maintenance & Management of Car Parking
Over-expenditure relates to funding of land purchase for car parking.
C05 Admin of Group & Private Installations
Increased costs relate to water grants.
C06 Support to Support to Water Capital Programme
Due to the fall off in activity on the Water Capital Programme, it was necessary to charge a greater proportion of technical salaries and expenses to the Revenue Account.
D05 Tourism Development and Promotion
Over-expenditure relates to the Camac Valley Caravan Park.
E14 Agency & Recoupable Services
Increased costs relate to the fuel account.
Division H
Over-expenditure in Division H is principally in the area of Administration of Rates. An additional €363,000 was spent on refunds of rates. An additional €794,000 was spent to provide for bad debts write offs and provision for doubtful debts.
There was also additional expenditure relating to local elections and coroner’s fees.
Overall this over-expenditure is offset by a combination of increased incomes and expenditure savings in other areas.