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Understanding Local Government Finance

Understanding Local Government Finance

Book Online

This one-day course is designed to provide participants with a basic understanding of how an Irish Local Authority sources their income to fund day to day expenditure and capital expenditure. The course will also provide participants with an appreciation of how the budget process works in a Local Authority and an understanding of the Income and Expenditure Account and Balance Sheet of a Local Authority. Finally, the course will examine the role of internal and external audit in a local government context.

See Course Brochure Here.

Who is it for?

This course will be of interest to any Local Authority Official and/or Elected Member who wants to gain a basic understanding of the financing of Irish Local Authorities. It may also be of benefit to Local Authority staff members who currently work in a finance related area but who may wish to expand their knowledge of the full operation of local authority financing.

Course Content

This course will cover the following key areas:

  • Understanding the key sources of funding the Revenue Accounts of Local Authorities (including Service Charges; specific State Grants; Commercial Rates; the Local Property Tax; Pension Related Deductions; the Equalisation Fund);
  • Understanding the key sources of funding the Capital Accounts of Local Authorities (including Exchequer Funding; EU Funding; Development Levies; Borrowing; Sale of Assets);
  • Understanding how the Revenue Budget Process operates in a Local Authority context;
  • Understanding the Annual Financial Statements (AFS) of Local Authorities (including the Income and Expenditure Account – Statement of Comprehensive Income; Balance Sheet);
  • Understanding the role of audit in the local government system (including the understanding the role of the Local Government Audit Service; the role of Audit Committees and the role of internal audit).

Course Leader

This course will be delivered by Dr. Philip Byrne, Senior Local Government Specialist.

Dates, Fee and Venues

This one-day course is offered on a regional basis commencing at 9:30am and finishing at 5:00pm. It is offered on the following dates and at the following locations:

Tullamore Court Hotel: 30 January 2017

Rochestown Park Hotel, Cork: 6 February 2017

Nuremore Hotel, Carrickmacross: 13 February 2017

Fee: The fee for this one-day course is €230 per person for Local Authority Staff and Officials, €405 for IPA Corporate Members and €450 for others. The cost includes course materials, lunch and refreshments on the day.

Tailored Programme

This course can be customised for delivery within a specific local authority. Where it is customised, the Revenue & Capital Accounts and the AFS of the specific Local Authority will be discussed.


All IPA courses are subject to minimum participant numbers and bookings will typically close one week prior to the course start date. Bookings must be received in writing and will be confirmed via email.

Central Bookings Office
Institute of Public Administration | 57-61 Lansdowne Road, Dublin D04 TC62
Tel: (01) 240 3666 | Fax: (01) 668 9135 | Email:

Apply Now (application form)

Book Online

57-61 Lansdowne Road, Ballsbridge, Dublin 4 | Tel: +353 1 240 3600 | Fax: +353 1 668 9135 | Registration no: 21087