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Kilrush Town Council Freedom of Information Section 16 Reference Manual

Finance Section

Rules, Guidelines and Precedents used by the Finance Section of Kilrush Town Council.

Requirement to prepare the Budget

  • City and County Management Act 1955

Dates and Estimates Meeting

  • Public Bodies (Amendment) Order 1993

Power to borrow Money and Authorise Overdraft Facilities

  • Local Government (No 2) Act 1960

Power to Levy Charges For Services

  • Local Government (Financial Provisions) (No.2) Act 1983

Value for Money

  • Local Government Act 1991
  • Local Government (Financial Provisions) Act 1997

Co-ordination of Accounts and Procedures

  • Local Government Act 1941
  • Officers Regulations 1943
  • County Management Acts 1940-1942
  • Public Assistance Act 1936

Remuneration

  • Department Circulars issued by Department of Environment on line with National Agreements.

Sick Pay -Local Scheme

Overtime

  • Department of Environment Circular LA/P 3/80
  • Department of Environment Circular EL 1/89
  • Department of Environment Circular EL 17/97

Holiday Pay Entitlements

  • Holiday Pay (Employees Act) 1973
  • Regular (Part-Time) Employees Act 1991

Recoupment Rates For Officers

  • Circular S16/96

Starting Pay on Promotion

  • Circular EL 5/67
  • Circular EL 4/79
  • Circular EL 18/97

Incremental Credit - Temporary Staff

  • Circular EL 3/95

Acting Allowances

  • Circular EL 9/96
  • Paragraph 52 Appendix to Circular LA/P 4/96
  • Circular S17/97 (Superannuation of Acting Allowances)

Introduction of full P.R.S.I

  • Circular CL 695 LAS

P.A.Y.E

  • Employer's Guide as issued by Revenue Commissioners
  • Employer's Guide as issued by the Department of Social Welfare.

P.R.S.I. - SW

  • 14-April 1998 Issue (PRSI 3) issued by the Department of Social Welfare

Sub-Contractors and Withholding Tax

  • Taxes Consolidation Act 1997

Water Charges.

  • Public Health Act 1878
  • Local Government Act 1962
  • Financial Provisions Act 1983
  • Local Government (Delimitation of Water Supplies/Disconnection Powers) Act 1995
  • Financial Provisions Act 1997 and Circular Fin 12/97

Waiver of Charges

  • Circular Fin 9/83
  • Circular Fin 13/83
  • Circular Fin 12/85
  • Circular Fin 27/85

Funding Arrangements

  • Local Government (Financial Provisions) Act 1997

Payment of wages and salaries to staff

  • Payment of Wages Act 1991
  • Holidays (Employees) Act, 1973 and 1991
  • Workers Protection (Regular Part-Time Employees) Act, 1991
  • Public Bodies Order 1946-1993
  • Various Finance Acts.
  • Local Government Officers Regulations, 1943
  • Rates of Wages and Salaries - Circulars EL6/98, LA/P 4/96
  • Payment of Acting Allowances - Circular S17/97
  • Payment of Overtime - Circulars LA/P 3/80, EL 1/89, EL 17/97
  • Starting on Pay on Promotion - Circulars EL5/67, EL 18/97, EL19/97
  • Increments for Temporary Staff - Circulars EL3/95, EL 14/96
  • Allowances for Outdoor Staff: Listing of Rates of Allowances
  • P.A.Y.E. Employers Guide - Edition No.7
  • P.R.S.I. Employers Guide - SW3
  • Sick Leave (Officers)- Circular LA (P) 17/80 and Local Government
  • Officers Regulations, 1943
  • Sick Leave (Employees)- Local Authorities Sick Pay Scheme.
  • Special Leave - Circulars EL 59/75, LA/P18/80,LA/p 19/80, LA/P 11/81,
  • LA/P 10/82, LA/P 18/94, LA/P 13/85, LA/P 7/86, 11/86, LA/P 12/88, LAP1/93
  • LA/P 4/96
  • Holiday Pay Employees - Holidays (Employees) Act 1973 and Worker
  • Protection (Regular Part -Time Employees) Act, 1991
  • Computer Payroll System: LGCSB User Manual
  • Local Interpretations, Procedures and Practices

Payment for goods & services (creditors payments)

  • Public Bodies, 1946 - 1993
  • Local Government Act, 1991
  • Prompt Payment of Accounts Act, 1997
  • Local Government (Expenses of Local Authority Members) Regulations, 1993
  • General - Local Authorities Payment Procedures and Circular Fin 17/97
  • Tax Clearance - Circular BC 5/95 and Circular 22/95 (Department of Finance) Withholding Tax - Revenue Commissioners Notes for Guidance of Accountable Pension in relation to Withholding Tax on Professional Services. Relevant Contracts Tax: Revenue Commissioners Explanatory Notes for Principal Contractors.
  • Members Expenses - Guidelines on New System of Councilors Expenses and Circulars LG 2/95, LG 8/97, EL 13/97, EL 15/97.
  • Travelling and Subsistence Allowances - Circulars EL 7/52, EL 13/97, EL 16/97, EL 2/98, EL 1/99, EL 8/01.
  • Local Interpretations, Procedures and Practices.

Payment of pensions to former staff of Kilrush town council and spouses & children, where applicable.

  • Local Government Superannuation Act, 1980.
  • Local Government (Superannuation) (Gratuities) Regulations, 1984.
  • Pensions Increases - Circular S7/87
  • Local Government (Superannuation Revision) (Consolidation) Scheme, 1986
  • Local Government Employees (Widows & Orphans Contributory Pension) Scheme.
  • Local Government Officers (Widows & Orphans Contributory Pension) Scheme.
  • Local Government Employees (Widows & Orphans Ex Gratia Pension) Scheme.
  • Local Government Officers (Windows & Orphans Ex Gratia Pension) Scheme.
  • Local Government Employees (Spouses & Childrens Contributory Pension) Scheme.
  • Local Government Officers (Spouses & Children Contributory Pension) Scheme.

Estimate of expenses

  • City and County Management (Amendment) Act, 1955
  • Local Government (Financial Provisions) Act 1978
  • Local Government (Financial Provisions) No. 2 Act, 1983
  • Local Government (Financial Provisions) Act, 1997
  • Local Government Superannuation Act 1991
  • Local Government Act, 1994
  • Public Bodies Orders, 1946-1993

Annual financial statement

  • Public Bodies Orders, 1946 - 1993
  • Local Government (Financial Provisions) Act, 1997

Audit of Accounts

  • Public Bodies Order 1946

Collection of commercial rates - rate book:

  • The Grand Juries (Ireland) Act 1836
  • The Poor Relief (Ireland) Act 1838
  • The Valuation (Ireland) Act 1852
  • The Valuation (Ireland) Act 1854
  • The Local Government Act 1941
  • The Local Government Act 1946
  • The Local Government (Financial Provisions) Act 1978
  • The Valuation Act 1988
  • Urban Renewal Acts 1986 - 1998
  • Public Bodies Order 1946

Collection of water rates:

  • Public Health Act 1878
  • Local Government (Sanitary Services) Act 1962
  • Local Government (Financial Provisions) Act 1983
  • Local Government (Delimitation of Water Supplies Disconnection Powers) Act 1995
  • Financial Provisions Act 1997 - Circular Fin 12/97

Key Legislation.

  • County Management Acts 1940-1942
  • Local Government Act 1941
  • City and County Management (Amendment) Act, 1955
  • Local Government (No 2) Act 1960
  • Local Government Act 1962
  • Local Government (Financial Provisions) Act 1978
  • Local Government (Financial Provisions) No. 2 Act, 1983
  • Valuation Acts 1852 - 1988.
  • Local Government Superannuation Act 1991
  • Local Government Act 1991.
  • Local Government Act, 1994
  • Prompt Payment of Accounts Act 1997.
  • Local Government (Financial Provisions) Act, 1997
  • Local Government Act, 2001.
  • Public Bodies Orders, 1946-1993