I propose to take Questions Nos. 406 and 407 together.
Group Water Schemes (GWS) are community-owned and community-run enterprises which manage water distribution systems in rural areas. My Department provides funding support, including through the payment of an annual subsidy, for some of the day-to-day costs of GWS. The application and approval process for this funding is administered by the local authorities.
There are a number of different subsidy types and rates available and in order to be approved funding, there are conditions and standards that must be met by GWS. As part of the approval process, local authorities are required to verify that the expenditure being claimed is in line with the expenditure detailed in audited accounts, which GWS must provide as part of their application. GWS must also be properly constituted in a way that recognises the members as the owners of the scheme.
Further details on the subsidy can be found on my Department's website at the following link:
www.gov.ie/en/publication/a524a-group-water-schemes-and-rural-water-issues/#operational-funding-for-group-water-schemes
I can advise that applications for subsidies that do not meet the terms and conditions are a matter for the relevant local authority who are best placed to provide this information.
GWS audited accounts are not independently checked by the Local Government Audit Service. However, GWS constituted as co-operatives or companies must have a statutory audit of its annual accounts completed by an external independent auditor. This helps to provide oversight, governance and regulation within the GWS sector.