The Local Government Audit Service (LGAS) has delayed the certification of the accounts for Wicklow County Council, pending an investigation into aspects of the 1997 accounts, the service has confirmed.
A number of complaints have been made about the council's expenditure in 1997. These include an allegation that it spent almost £500,000 plus legal costs on matters relating to the establishment of a landfill dump at Ballynagran, near Rathnew, after the elected members voted to shelve the project.
The Irish Times has been told that a complaint has also been made over the inclusion of £70,000 in High Court costs incurred in a successful action taken by a former council chairman, Cllr Tommy Cullen, of Labour, against the authority.
The action related to Mr Cullen's request to the county manager, Mr Blaise Treacy, for access to council files on the controversial sale to Roadstone of Glen Ding in west Wicklow.
Mr Cullen has suggested a further investigation into whether the council or its officials should be liable for his court costs.
Mr Cullen claims a third complaint has been made to the LGAS which alleges that £20,000 was paid to a contractor in west Wicklow after he made complaints about the council's awarding of contracts.
A spokeswoman for the Department of the Environment, to which the LGAS is attached, confirmed yesterday that the certification of the council's accounts had been delayed pending an investigation by auditors.
At last week's meeting of the county council the county secretary, Mr Bryan Doyle, acknowledged that there were outstanding matters with the auditors relating to the Ballynagran issue. Yesterday Mr Doyle said of the investigation that he would "not phrase it like that. Any inference one way or another is wrong. We haven't got the report yet."
However, during the meeting Cllr Liam Kavanagh (Labour) suggested that there must be a question mark over any estimates the council would now pass. As a former minister for the environment, he said, he could not remember any delays with the audits.
Mr Doyle added that the auditors had received a very complex complaint regarding the Ballynagran landfill from locals. Not, he added, that there was anything wrong with them lodging such a complaint.
A Green Party councillor, Ms Deirdre de Burca, also questioned the unavailability of the audited accounts for 1998, asking: "How can councillors be legitimately asked to pass the estimates when the accounts are not available?"
The county manager said a complete abstract of the accounts had been sent to the Minister for the Environment for auditing. He said the 1997 accounts had been audited and the council was awaiting a report.