Dun Laoghaire council accounts are criticised for 'weaknesses'

The financial accounts of D·n Laoghaire-Rathdown County Council have been criticised for "internal control weaknesses" in a local government auditor's report yesterday.

A total of four auditor's qualifications were attached to the 1999 book of accounts, the latest audited accounts of the council which were presented to councillors this week.

Following the auditor's criticism the accounts are to be raised at the next meeting of the county council when the manager, Mr Derek Brady, will be asked by elected members if he has a response to the auditor's findings.

Already some elected members have described as "unusual" the qualifications which relate to unsatisfactory accounting for money under 20 headings.

These include; accounts for golf course receipts, receipts for road-opening licences, coroners fees, ground rents, refundable deposits, reimbursements for F┴S schemes, tenant purchases, redemptions of housing loans and details of the shared ownership scheme, as well as receipts for water pollution licences, stock control, planning contributions, tiphead fees, trade waste services, payments in relation to homeless persons, higher education grants and housing stock.

In particular, the auditor found there was a "major deficiency" in the capital accounting records because of the absence of a capital ledger.

The auditor also found existing procedures in relation to the plant and machinery account were "not sufficient to enable the council to have proper control in this area".

The auditor also criticised the transfer of £1,720,0009 €2.18 million) from the capital account to the revenue account, which he said was in breach of Department of the Environment guidelines.

The D·n Laoghaire-Rathdown manager, Mr Derek Brady, was not available for comment yesterday. however, a number of councillors expressed their concern at the "wide range" of the criticisms.

The Labour Party spokesman on the Environment, Mr Eamon Gilmore, who is also a member of the council, described the qualifications as giving rise to "serious concern".

He said the councillors were concerned at the "extent and degree to which the auditor is saying that adequate controls are not in place".

While some of the qualifications, such as stock control at the graveyards, seemed minor matters, Mr Gilmore maintained "serious issues have been raised which require an explanation from the county manager, possibly through the creation of an audit committee composed of members of the council".

The issue of the accounts is to be scheduled for the next meeting of the county council, when the county manager will have the opportunity of providing a reply to the criticism for the members' benefit.