Local Government Act, 1991

Entertainment and associated expenses of local authorities.

46.—(1) A local authority may incur reasonable expenditure for or in connection with the provision of receptions and entertainment for, and the making of presentations—

(a) to distinguished persons, and

(b) in connection with the holding of special events relevant to its functions.

(2) A decision to incur expenditure under subsection (1) shall be a reserved function.

(3) The Minister may, after consultation with the Minister for Finance, issue directions for the purposes of this section to local authorities or specified classes of local authorities and, without prejudice to the generality of the foregoing, such directions may specify the maximum amounts which may be expended under this section in respect of specified periods or in respect of particular classes of events.

(4) Particulars in relation to the performance of its functions by a local authority in any local financial year under this section shall be recorded in the report of the authority for that year.