S.I. No. 622/2003 - Local Government (Audit Fees) Regulations 2003

1. These Regulations may be cited as the Local Government (Audit Fees) Regulations 2003.

2. In these Regulations-

“Code of Audit Practice” has the meaning assigned to it by

section 117

of the

Local Government Act 2001

;

“consumer price index number” means the All Items Consumer Price Index Number complied by the Central Statistics Office and references to the consumer price index number relevant to any financial year are references to the consumer price index number relevant to the month of December of that local financial year;

“local authority or other body” are those bodies subject to audit by the Local Government Audit Service as set out in Appendix A of the Code of Audit Practice;

“local financial year” has the meaning assigned to it by

section 96

of the

Local Government Act 2001

;

3. The audit fee payable in respect of the audit by a local government auditor of the accounts for the local financial year ended 31 December, 2002 of a local authority or other body shall be the amount specified in Column 2 of the Schedule to these Regulations opposite the name of such local authority or other body specified in Column 1 of the said Schedule (in these Regulations referred to as the relevant 2002 audit fee).

4. The audit fee payable by a local authority or other body in respect of the audit of accounts for each local financial year subsequent to the local financial year ended on 31 December, 2002 shall be such an amount as determined by multiplying the relevant 2002 audit fee by the quotient, to the nearest whole number, obtained by dividing the consumer price index number relevant to such local financial year by the consumer price index number relevant to the local financial year 2002.

Schedule

Column 1

Column 2

Name of Body

Audit fee for year ended

31 December, 2002

€

Country Councils

Carlow

25,130

Cavan

32,665

Clare

32,665

Cork

108,045

Donegal

37,705

Dun Laoghaire-Rathdown

70,295

Fingal

70,295

Galway

47,760

Kerry

37,705

Kildare

32,665

Kilkenny

32,665

Laois

32,665

Leitrim

26,505

Limerick

32,665

Longford

25,130

Louth

25,130

Mayo

37,705

Meath

32,665

Monaghan

32,665

Offaly

32,665

Roscommon

32,665

Sligo

32,665

South Dublin

70,295

North Tipperary

32,665

South Tipperary

32,665

Waterford

32,665

Westmeath

32,665

Wexford

32,665

Wicklow

32,665

City Councils

Cork

75,395

Dublin

191,010

Galway

35,185

Limerick

35,185

Waterford

30,160

Borough Councils

Clonmel

12,565

Drogheda

15,080

Kilkenny

12,565

Sligo

15,105

Wexford

10,055

Town Councils

Arklow

8,560

Athlone

12,590

Athy

5,025

Ballina

7,615

Ballinasloe

7,535

Birr

5,025

Bray

12,590

Buncrana

5,025

Bundoran

4,040

Carlow

10,055

Carrick-on-Suir

5,025

Carrickmacross

7,535

Cashel

2,525

Castlebar

10,055

Castleblaney

7,535

Cavan

7,535

Clonakilty

3,515

Clones

7,315

Cobh

7,535

Dundalk

17,600

Dungarvan

7,535

Ennis

10,055

Enniscorthy

7,535

Fermoy

5,025

Kells

5,025

Killarney

7,535

Kilrush

5,025

Kinsale

5,025

Letterkenny

7,535

Listowel

2,745

Longford

5,025

Macroom

3,520

Mallow

7,535

Midleton

4,040

Monaghan

10,055

Naas

10,055

Navan

7,535

Nenagh

7,535

New Ross

7,535

Skibbereen

3,520

Templemore

2,520

Thurles

7,535

Tipperary

7,535

Tralee

10,055

Trim

5,025

Tullamore

7,535

Westport

5,025

Wicklow

7,535

Youghal

7,535

Ardee

2,335

Balbriggan

2,335

Ballybay

935

Ballyshannon

935

Bandon

750

Bantry

1,040

Belturbet

1,400

Boyle

935

Cootehill

1,400

Droichead Nua

1,400

Edenderry

935

Gorey

1,400

Grandard

935

Greystones

935

Kilkee

935

Leixlip

935

Lismore

240

Loughrea

460

Muine Beag

935

Mountmellick

935

Mullingar

2,345

Passage West

720

Portlaoise

1,400

Shannon

935

Tramore

460

Tuam

1,855

Joint Burial Boards

Dundalk

1,410

Portarlington

440

Dungar

440

Rathdrum & Wicklow

890

Youghal

440

St. Stephen's

440

Joint Drainage Boards

Ballinamore/Ballyconnell

440

Ballinahown

440

Barrow

1,460

Black River

440

Borris-in-Ossary

440

Bunkey

440

Burrin

440

Clodiagh

440

Curragha

440

Drumcliffe

440

Fergus

440

Garristown and Devlin

440

Goul

440

Kilbride

440

Lerr

440

Lough Oughter, Gowna and River Erne

440

Parsontown

440

Shinrone

440

Suck

890

Rynn and Blackriver

440

Miscellaneous Bodies

An Bord Altranais

7,065

Dental Council

2,360

Lough Corrib Navigation Trustees

935

Local Government Computer Services Board

9,400

Local Government Management Services Board

6,195

County Tipperary Joint Library Committee

2,305

An Comhairle Leabharlanna

2,305

General Council of County Councils

2,195

Association of Municipal Authorities of Ireland

1,600

Dublin Tourism Organisation

3,920

Midland East Regional Tourism Organisation

2,795

North-West Regional Tourism Organisation

2,795

South-Eastern Regional Tourism Organisation

2,795

South West Regional Tourism Organisation

2,795

Western Regional Tourism Organisation

2,795

Department of Education Endowed Schools

2,345

The Border Regional Authority

2,225

The Dublin Regional Authority

2,225

The Mid-East Regional Authority

2,225

The Mid-West Regional Authority

2,225

The Midland Regional Authority

2,225

The South East Regional Authority

2,225

The South West Regional Authority

2,225

The Western Regional Authority

2,225

The Southern and Eastern Regional Assembly

2,665

The Border, Midland and Western Regional Assembly

2,665

Harbour Authorities

Arklow Harbour Commissioners

2,235

Baltimore & Skibbereen Harbour Commissioners

465

Bantry Bay Harbour Commissioners

635

Dingle Harbour Commissioners

465

Dundalk Harbour Commissioners

4,360

Dundalk Pilotage Authority

440

Kilrush Harbour Commissioners

465

Kinsale Harbour Commissioners

1,410

Sligo Harbour Commissioners

940

Sligo Pilotage Authority

290

Tralee & Fenit Pier & Harbour Commissioners

2,345

Wexford Harbour Commissioners

465

Youghal Harbour Commissioners

465

GIVEN under the Official Seal of the Minister for the Environment, Heritage and Local Government, this 19th day of November, 2003.

Martin Cullen,

____________________________

Minister for the Environment, Heritage and Local Government.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation)

The purpose of these Regulations is to prescribe the audit fees to be paid by local authorities and other bodies in respect of the audit of their accounts for the year ended 31/12/02 and following years.

The Minister for the Environment, Heritage and Local Government in exercise of the powers conferred on him by

section 125

of the

Local Government Act 2001

hereby orders as follows, this is to say:-