Abstract Given the changes in the Irish economy since the economic crisis and, more specifically, reforms in the local government sector, this paper reassesses the financial position and fiscal sustainability of local authorities in Ireland. To do this we employ a local government financial performance framework that measures liquidity and solvency, but also operating performance and collection rates, for different sources of revenue income. Using financial data sourced from local council income and expenditure accounts and balance sheets, we report and analyse the financial position and performance during the 2007–17 period. The results indicate an improvement in the financial performance of local councils since the early 2010s. Cross-council differences persist, in particular, between large urban local authorities and smaller rural local authorities, albeit only for the liquidity and operating performance measures. Among the small rural councils, Sligo County Council’s financial position, although improving, remains a serious matter with ongoing consultation with and monitoring by central government. To help improve the measurement of local authority financial performance we recommend inclusion of this framework in the local authority Annual Financial Statement and also in the Performance Indicator Report with a view to making financial reports more accessible and transparent to citizens and taxpayers and, ultimately, to help improve performance and service delivery by the local authorities.

中文翻译：

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对地方政府财务状况和绩效的重新评估：以爱尔兰为例

摘要 鉴于经济危机以来爱尔兰经济的变化，更具体地说，是地方政府部门的改革，本文重新评估了爱尔兰地方当局的财政状况和财政可持续性。为此，我们采用地方政府财务绩效框架来衡量不同收入来源的流动性和偿付能力，以及运营绩效和收款率。使用来自地方议会收入和支出账户和资产负债表的财务数据，我们报告和分析了 2007-17 年期间的财务状况和绩效。结果表明，自 2010 年代初以来，地方议会的财务业绩有所改善。跨委员会的分歧持续存在，特别是，大型城市地方当局和较小的农村地方当局之间的差异，尽管只是为了衡量流动性和经营绩效。在小型农村委员会中，斯莱戈县议会的财务状况虽然有所改善，但仍然是一个严重的问题，与中央政府不断协商和监督。为了帮助改进对地方当局财务绩效的衡量，我们建议将此框架纳入地方当局年度财务报表和绩效指标报告中，以使公民和纳税人更容易获得和透明地了解财务报告，并最终帮助地方当局提高绩效和服务提供。斯莱戈县议会的财务状况虽然有所改善，但仍然是一个严重的问题，与中央政府进行持续协商和监督。为了帮助改进对地方当局财务绩效的衡量，我们建议将此框架纳入地方当局年度财务报表和绩效指标报告中，以使公民和纳税人更容易获得和透明地了解财务报告，并最终帮助地方当局提高绩效和服务提供。斯莱戈县议会的财务状况虽然有所改善，但仍然是一个严重的问题，与中央政府进行持续协商和监督。为了帮助改进对地方当局财务绩效的衡量，我们建议将此框架纳入地方当局年度财务报表和绩效指标报告中，以期使公民和纳税人更容易获得和透明地了解财务报告，并最终帮助地方当局提高绩效和服务提供。