Local Government Act, 2001

Local authority budget meeting.

103.—(1) In this section “local authority” includes a joint body.

(2) A draft local authority budget prepared in accordance with section 102 shall be considered by the local authority at a meeting (in this Act referred to as a “local authority budget meeting” or budget meeting)—

(a) at which the manager or an employee to whom subsection (3) relates is present,

(b) which is held during the period prescribed by regulations made by the Minister, and

(c) of which not less than 7 days' notice has been given to every member of the local authority.

(3) Where the manager is unable to be present at a local authority budget meeting or, where it would be inconsistent with the due performance of his or her functions in relation to the local authorities for which he or she is manager, to be present at such a meeting, such other employee as may stand nominated for that purpose by the manager shall attend the meeting instead.

(4) Not less than 7 days before the day on which a local authority budget meeting is to be held, the manager shall—

(a) place a copy of the draft local authority budget in the principal offices of the local authority,

(b) send a copy of the draft local authority budget, together with a report outlining the provisions of that draft, to every member of the local authority, and

(c) give public notice of the fact that the draft local authority budget has been prepared and that a copy of it has been placed in the principal offices of the local authority and indicate the place, date and time of the local authority budget meeting.

(5) A copy of a draft local authority budget—

(a) shall be made available at the principal offices of the local authority,

(b) may be inspected by any member of the public during normal opening hours, and

(c) copies may be purchased at a price not exceeding the reasonable cost of reproduction.

(6) The members of a local authority may adjourn a local authority budget meeting from time to time but any such adjournment shall be to a day that is within the period of 21 days beginning on the day on which the local authority budget meeting first begins.

(7) At a local authority budget meeting the local authority—

(a) may by resolution amend the draft local authority budget,

(b) shall by resolution adopt the draft local authority budget with or without amendment, and—

(i) where it is a local authority which is a rating authority, shall, subject to section 10 of the Local Government (Financial Provisions) Act, 1978 , by resolution determine in accordance with the local authority budget as so adopted, the annual rate on valuation to be levied, or

(ii) where it is a town council which is not a rating authority or where it is a joint body, shall prepare and by resolution adopt, in accordance with the local authority budget as so adopted, the demand by a town council under section 101 or a demand by a joint body whereby the money to meet the expenses of the town council or joint body, in the forthcoming local financial year is to be obtained.

(8) A copy of a local authority budget as adopted under subsection (7)

(a) shall be made available at the principal offices of the local authority,

(b) may be inspected by any member of the public during normal opening hours, and

(c) may be purchased at a price not exceeding the reasonable cost of reproduction.

(9) Notwithstanding the other provisions of this section and section 102 , a local authority budget may be adopted and the annual rate on valuation determined in the local financial year to which that budget or that rate applies where this is in accordance with the period prescribed by regulations made by the Minister for holding the local authority budget meeting.

(10) Where a local authority budget has not been adopted in accordance with this Chapter by a local authority before the beginning of a particular local financial year, it is lawful for the local authority to use money or to incur liability in that local financial year for any particular purpose or functional programme in respect of which money was used or liability was incurred by the local authority in the immediately preceding local financial year.

(11) (a) The amount used or the liability incurred as a consequence of subsection (10) by the local authority shall not exceed one-third of the amount previously used, or of the cost of meeting the liability previously incurred by the local authority in the immediately preceding local financial year.

(b) The Minister may by order vary the fraction referred to in paragraph (a).

(12) (a) Any reference in any enactment to an estimates meeting of a local authority shall be read as a reference to a local authority budget meeting as provided for in this section.

(b) Any reference in any enactment to a rate in the pound or rates in the pound shall be read as a reference to an annual rate on valuation.