Paschal Donohoe (Dublin Central, Fine Gael)
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With the exception of the Local Government Fund and some small administrative lines of expenditure, the vast majority of local authority expenditure is not funded directly through the annual Budget process.

The Minister for Housing, Local Government and Heritage and his Department have responsibility at central Government level in relation to the local government system generally and for certain specific functional or service areas such as planning, housing and fire services. Responsibility in relation to policy, funding, legislation, and general oversight and accountability at national level in respect of a number of functions of local authorities rests with other relevant Ministers and Departments. Responsibility at central level is determined by the nature of the particular issue or activity involved, not by the fact that it involves a local authority role per se.

Chapter 3 of the Comptroller and Auditor General's report on the 2022 Appropriation Accounts (www.audit.gov.ie/en/find-report/publications/2023/3-central-government-funding-of-local-authorities.pdf) provides a useful overview of local authority funding.