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Irish Statutory Instruments |
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You are here: BAILII >> Databases >> Irish Statutory Instruments >> Local Government (Audit Fees) Regulations 2015.S.I. No. 109/2015 URL: http://www.bailii.org/ie/legis/num_reg/2015/0110.html |
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 3rd April, 2015. |
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I, ALAN KELLY, Minister for the Environment, Community and Local Government in exercise of the powers conferred on me by sections 4 and 125 of the Local Government Act 2001 (No. 37 of 2001) (as adapted by the Environment, Heritage and Local Government (Alteration of Name of Department and Title of Minister) Order 2011 (S.I. No. 193/2011)), hereby make the following regulations: |
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1. These Regulations may be cited as the Local Government (Audit Fees) Regulations 2015. |
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2. In these Regulations- |
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"consumer price index number" means the All Items Consumer Price Index Number compiled 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. |
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3. The audit fees payable under section 125 of the Local Government Act 2001 , in respect of the accounts for the local financial year ended 31 December 2014 of bodies subject to audit by a local government auditor shall be the amount specified in Column 2 of the Schedule to these Regulations opposite the name of such body specified in Column 1 of the said Schedule (in these Regulations referred to as the relevant 2014 audit fee). |
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4. The audit fees payable under section 125 of the Local Government Act 2001 , in respect of the audit of accounts for each local financial year subsequent to the local financial year ended on 31 December 2014 shall be such an amount as determined by multiplying the relevant 2014 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 2014. |
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5. The Local Government (Audit Fees) Regulations 2003 (S.I. 622/2003) are revoked. |
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SCHEDULE |
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GIVEN under my Official Seal, |
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10 March 2015. |
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ALAN KELLY, |
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Minister for the Environment, Community and Local Government. |
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EXPLANATORY NOTE |
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(This note is not part of the Instrument and does not purport to be a legal interpretation) |
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The purpose of these Regulations is to prescribe the audit fees to be paid by all local authorities, joint bodies and, other bodies prescribed by regulations to be bodies to which Chapter 2 of Part 12 of the Local Government Act 2001 applies, in respect of the audit of their accounts by the Local Government Audit Service. |
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