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Limitation on additional expenditure.
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104.—(1) In this section—
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“additional expenditure” means the spending of money or the incurring of a liability not provided for in a local authority budget;
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“local authority” includes a joint body.
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(2) At any time after it has adopted a budget a local authority may, following a proposal under subsection (3) or otherwise, by resolution authorise the incurring of additional expenditure.
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(3) Where, as respects any local financial year, the manager is of the opinion that the proper performance of the functions of the local authority concerned requires the incurring of additional expenditure, he or she shall submit to the local authority a proposal for authorisation to the incurring of such additional expenditure.
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(4) (a) A local authority may by resolution adopt a scheme authorising the manager to incur additional expenditure without prior authorisation of the local authority under subsection (2); but no such expenditure shall cause the total expenditure provided for in the budget to be exceeded save in such circumstances and subject to such requirements as may be provided for in regulations under subsection (5).
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(b) A local authority may, from time to time, by resolution amend a scheme under this subsection or make a new scheme.
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(5) The Minister may make regulations for the purposes of subsection (4).
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(6) Nothing in this section shall prevent a manager from incurring additional expenditure—
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(a) where he or she is of the opinion that such additional expenditure is necessary to avert or minimise a threat to public health, public safety, property or the environment, or
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(b) in respect of a particular service or function where additional funding which would substantially offset such additional expenditure is made available to the local authority by the Minister or any other public authority for that service or function.
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(7) Where the manager has incurred additional expenditure under subsection (6), or to which a scheme under subsection (4) applies, he or she shall inform—
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(a) without delay, the Cathaoirleach of the fact, and
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(b) the members of the local authority of the fact at the next practicable meeting of the local authority following the incurring of additional expenditure,
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giving details of the additional expenditure and its implications for the local authority budget.
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