This draft Annual Budget presented to the Council for the financial year ending 31st December, 2023 contains:

• The Chief Executives Report;
• Commentary by Division giving details and information on the expenditure/income codes;
• Statutory Budget Tables.

Introduction
At the Budget Meeting scheduled for the 25th November, 2022, the Council is asked to consider the draft Annual Budget and to make the following decisions:

Budget Strategy and Process

Within the national and local economic contexts set out above and, in particular, the very
real challenge in preparing a draft Budget at a time of economic volatility and uncertainty, the
key objective is to stabilise the Council`s finances to ensure that we will:

The key objectives of Budget for 2021 are to:

• maintain essential and other local authority services;
• continue the programme of supports to our communities;
• support our local economy, local communities and local business throughout the pandemic;
• commit to our ambitious capital programme through the provision of ongoing matched funding in the revenue budget; and
• seek continued efficiencies in service provision, cost reduction and value for money.

The key objectives of Budget for 2020 are to:

maintain essential and other local authority services,
continue the programme of supports to our communities,
support the economic recovery process locally and
seek continued efficiencies in service provision, cost reduction and value for money.

The key objectives of the 2019 Budget are to:

maintain essential and other local authority services,
continue the programme of supports to our communities,
support the economic recovery process locally and
seek continued efficiencies in service provision, cost reduction and value for money.

The 2018 Budget has been prepared on the principle of a “balanced budget” based on the overall level of resources available to the Council and the requirement to meet statutory, contractual, legal and other obligations. It incorporates the decisions made by the Council in relation to the local property tax and general municipal allocations. Under the Local Government Act, 2001, the Draft Budget is required to set out the expenditure necessary to carry out the functions of the Council and the income estimated to accrue to the Council.

The key objectives of the 2018 Budget are to:

The key objectives of the 2017 Budget are to

Maintain essential and other local authority services across the county.
Continue our programme of supports to our communities.
Support the economic recovery process locally.
Continue to seek efficiencies in service provision, cost reduction and value for money.
The Draft Budget has been prepared on the principle of a “balanced budget” based on the overall level of resources available to the Council and the requirement to meet statutory, contractual, legal and other obligations. It incorporates the decisions made by the Council in relation to the local property tax and general municipal allocations. Under the Local Government Act, 2001, the Draft Budget is required to set out the expenditure necessary to carry out the functions of the Council and the income estimated to accrue to the Council.

This Budget builds on the vision statement set out in the Corporate Plan adopted by the Members earlier this year to be “Ambitious for our communities, demanding of ourselves and working to a shared purpose to deliver prosperity across the county”: It seeks to deliver on the Corporate Plans three strategic themes of a Strong Economy, Quality of Life and a Quality Environment.

Over the past 12 months, the Council has been particularly active in progressing measures to underpin economic recovery, nurture a positive environment for job creation and enhance towns and villages.

Introduction

This is the first Draft Annual Budget to be considered by the Members of Tipperary County Council since the implementation of the local government reform programme. The preparation of the Draft Budget has been challenging requiring detailed assessment of the budgets of the 2 former County Councils, 1 Borough Council, 6 Town Councils and Joint Library Committee. In addition, a number of legislative changes were introduced by the Local Government Reform Act, 2014 to the budgetary process, which can be summarised in four
steps as follows: