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eclr:1605 | In ullmhú na ráiteas airgeadais sin, ní mór don Choimisinéir Teanga: | In preparing those financial statements, An Coimisinéir Teanga is required to: |
eclr:1606 | · Polasaithe cuí cuntasaíochta a roghnú agus iad a chur i bhfeidhm go comhsheasmhach; | · Select suitable accounting policies and apply them consistently; |
eclr:1607 | · Breithiúnais agus meastacháin a dhéanamh atá réasúnta agus stuama; | · Make judgements and estimates that are reasonable and prudent; |
eclr:1608 | · Na ráitis a ullmhú ar bhonn gnóthas leantach ach amháin i gcás go bhfuil sé neamhoiriúnach é sin a dhéanamh; | · Prepare the financial statements on the going concern basis unless it is inappropriate to do so; |
eclr:1609 | · Aon imeacht ábhartha ó chaighdeáin chuntasaíochta infheidhme a nochtadh agus a mhíniú. | · Disclose and explain any material departures from applicable accounting standards. |
eclr:1610 | Tá freagracht ar an gCoimisinéir Teanga na leabhair chuí chuntasaíochta a choinneáil, a chuireann in iúl le cruinneas réasúnta stádas airgeadais na hOifige. | An Coimisinéir Teanga is responsible for the keeping of proper books of account which disclose with reasonable accuracy the financial position of the Office. |
eclr:1611 | Ráiteas ar Pholasaithe Cuntasaíochta | 1. |
eclr:1612 | 1. | Accounting Period |
eclr:1613 | Cheap an tUachtarán an Coimisinéir Teanga ar an 23 Feabhra 2004 agus athcheapadh don dara téarma é ar an 23 Feabhra 2010. | An Coimisinéir Teanga was appointed by the President on 23 February 2004 and was reappointed for a second term on 23 February 2010. |
eclr:1614 | Ar an 12 Nollaig 2013 d’fhógair Seán Ó Cuirreáin, an chéad Choimisinéara Teanga, go mbeadh sé ag éirí as a chúramaí ar an 23 Feabhra 2014. | On December 12 2013, Seán Ó Cuirreáin, the first Coimisinéir Teanga, announced that he was resigning from his position with effect from 23 February 2014. |
eclr:1615 | Ceapadh Rónán Ó Domhnaill mar Choimisinéir Teanga ar an 12 Márta 2014. | Rónán Ó Domhnaill was appointed as Coimisinéir Teanga on 12 March 2014. |
eclr:1616 | An tréimhse ó 1 Eanáir 2013 go dtí an 31 Nollaig 2013 atá san áireamh sna cuntais seo. | These accounts cover the period from 1 January 2013 to 31 December 2013. |
eclr:1617 | 2. | 2. |
eclr:1618 | Bunús Cuntasaíochta | Basis of Accounting |
eclr:1619 | Ullmhaítear na ráitis airgeadais seo faoi mhodh fabhraithe cuntasaíochta, seachas mar a shonraítear thíos, agus de réir prionsabail chuntasaíochta a bhfuil glacadh coiteann leo faoin gcoinbhinsiún costais stairiúil. | These financial statements are prepared on an accruals basis, except as stated below, and in accordance with generally accepted accounting principles under the historical cost convention. |
eclr:1620 | Is éard atá i nDeontais ón Oireachtas ciste atá curtha ar fáil d’Oifig Choimisinéir na dTeangacha Oifigiúla trí Vóta na Roinne Ealaíon, Oidhreachta agus Gaeltachta, mar seo a leanas: | Oireachtas Grants comprise funds provided to Oifig Choimisinéir na dTeangacha Oifigiúla through the Vote of the Department of Arts, Heritage and the Gaeltacht as follows: |
eclr:1621 | · Deontas as a n-íocann an Coimisinéir Teanga aon dliteanas, agus | · A grant from which An Coimisinéir Teanga discharges any liabilities, and |
eclr:1622 | · Trí íocaíocht dhíreach tuarastal áirithe agus costais riaracháin áirithe ag an Roinn. | · Through the direct payment by the Department of certain salary and administrative costs. |
eclr:1623 | Bunaíodh scéim sochair shainithe don Choimisinéir Teanga sa bhliain 2009 i gcomhréir le hAcht na dTeangacha Oifigiúla 2003. | A defined benefit scheme was established in 2009 for An Coimisinéir Teanga in accordance with the Official Languages Act 2003. |
eclr:1624 | Coinníonn an Roinn Ealaíon, Oidhreachta agus Gaeltachta na ranníocaíochtaí pinsin a bhaintear ó thuarastal an Choimisinéara Teanga. | Pension contributions deducted from the salary of An Coimisinéir Teanga are retained by the Department of Arts, Heritage and the Gaeltacht. |
eclr:1625 | Is faoin Roinn atá sé dliteanais faoin scéim a íoc. | Liabilities under the scheme fall to be paid by the Department. |
eclr:1626 | Is státseirbhísigh iad comhaltaí foirne Oifig an Choimisinéara Teanga agus is baill iad de scéim aoisliúntais na státseirbhíse a bhfuil riaradh ar leithligh á dhéanamh uirthi. | The staff of the Office of An Coimisinéir Teanga are civil servants who are members of the civil service superannuation scheme which is administered separately. |
eclr:1627 | Coinníonn an Roinn na hasbhaintí pinsin faoin Acht um Bearta Airgeadais (Forálacha Ilghnéitheacha) 2009 agus íoctar leis an Státchiste iad. | Pension deductions, under the Financial Measures (Miscellaneous Provisions) Act 2009 are retained by the Department and paid to the Exchequer. |
eclr:1628 | 5. | 5. |
eclr:1629 | Sócmhainní Seasta agus Dímheas | Fixed Assets and Depreciation |
eclr:1630 | Léirítear na sócmhainní seasta ar bhonn costais stairiúil lúide dímheas carnach. | Fixed assets are stated at their historical cost less accumulated depreciation. |
eclr:1631 | Ríomhtar dímheas de réir méid cothrom, ag na rátaí seo a leanas:- | Depreciation is calculated on the straight line basis, at the following rates:- |
eclr:1632 | Troscán, Fearais agus Feisteas 10% | Furniture, Fixtures and Fittings 10% |
eclr:1633 | Ríomhairí agus Trealamh Oifige 20% | Computers and Office Equipment 20% |
eclr:1634 | Tuarastal agus Liúntais 4 434,346 448,653 | Salaries and Allowances 4 434,346 448,653 |
eclr:1635 | Dímheas 2 20,944 22,574 | Depreciation 2 20,944 22,574 |
eclr:1636 | Stáiseanóireacht 4,582 2,160 | Stationery 4,582 2,160 |
eclr:1637 | Táillí Proifisiúnta & Dlí 352 7,801 | Legal & Professional 352 7,801 |
eclr:1638 | Iarmhéid ag 1 Eanáir 15,300 18,219 | Balance at 31 December 21,037 15,300 |
eclr:1639 | Creidiúnaithe (612) (582) | Creditors (612) (582) |
eclr:1640 | Léirithe ag: | Represented by: |
eclr:1641 | Breiseanna i rith 2013 0 1,143 1,143 | Additions in 2013 0 1,143 1,143 |
eclr:1642 | Diúscairt i rith 2013 0 (1,075) (1,075) | Closing Balance 31 December 2013 158,560 119,113 277,673 |
eclr:1643 | Dímheas | Depreciation |
eclr:1644 | Aistriú chuig an gCuntas Ioncaim agus Caiteachais | Transfer to Income and Expenditure Account |
eclr:1645 | Cistí a úsáideadh chun Sócmhainní Seasta a cheannach 1,143 4,439 | Funds applied for the purchase of Fixed Assets 1,143 4,439 |
eclr:1646 | Iarmhéid deiridh ag 31 Nollaig 20,616 40,417 | Closing balance at 31 December 20,616 40,417 |
eclr:1647 | 4. | 4. |
eclr:1648 | Tuarastal agus Liúntais | Salaries and Allowances |
eclr:1649 | Tá costais párolla comhdhéanta de: | Payroll costs are made up of |
eclr:1650 | Tuarastal an Choimisinéara 123,283 127,148 | Salary of An Coimisinéir 123,283 127,148 |
eclr:1651 | Tuarastal na foirne 283,927 293,376 | Staff salaries 283,927 293,376 |
eclr:1652 | Ní théann teidlíocht an Choimisinéara Teanga thar na teidlíochtaí caighdeánacha a bhaineann leis an scéim chaighdeánach aoisliúntas pinsin le sochar sainithe de chuid na státseirbhíse. | The entitlements of An Coimisinéir Teanga do not extend beyond the standard entitlements in the model public sector defined benefit superannuation scheme. |
eclr:1653 | Baineadh suim €29,447(2012 - €31,019) den fhoireann tríd an tobhach pinsin agus íocadh é sin leis an Státchiste. | An amount of €29,447 (2012 - €31,019) was deducted from staff by way of the pension levy and paid to the Exchequer. |
eclr:1654 | 5. | 5. |
eclr:1655 | Teas, Cíos agus Solas | Heat, Light and Rent |
eclr:1656 | Tá Oifig an Choimisinéara Teanga suite ar An Spidéal in oifigí atá curtha ar fáil ag Oifig na nOibreacha Poiblí ar chostas bliantúil cíosa €56,556. | Oifig an Choimisinéara Teanga is located in An Spidéal in a premises provided by the Office of Public Works at an annual rental cost of €56,556. |
eclr:1657 | 6. | 6. |
eclr:1658 | Plean Athchóirithe na Seirbhíse Poiblí | Public Service Reform Plan |
eclr:1659 | In Aibreán na bliana 2014 d’fhógair an Rialtas nach raibh sé i gceist aige dul chun cinn leis an moladh a bhí déanta an Oifig a chónascadh le hOifig an Ombudsman. | In April 2014 the Government announced that it no longer intended to proceed with the proposed amalgamation of the Office with the Office of the Ombudsman. |
eclr:1660 | 7. | 7. |
eclr:1661 | Dliteanais Theagmhasacha | Contingent Liabilities |
eclr:1662 | Tá achomharc déanta chun na hArd-Chúirte ar phonc dlí faoi Alt 28 den Acht ag comhlacht poiblí i gcoinne fionnachtain imscrúdaithe a rinne an Coimisinéir Teanga. | The findings arising from an investigation by An Coimisinéir Teanga have been appealed by a public body to the High Court on a point of law under Section 28 of the Act. |
eclr:1663 | Tá an cás á cosaint ag an gCoimisinéir Teanga. | The case is being defended by An Coimisinéir Teanga. |
eclr:1664 | Ní féidir aon chostas a d’fhéadfadh eascairt as an gcás a mheas le haon chinnteacht ag an bpointe ama seo. | Any potential costs arising from the case cannot be quantified with any certainty at this time. |
eclr:1665 | FAIREACHÁN | MONITORING |
eclr:1666 | Ar cheann d’fheidhmeanna Oifig an Choimisinéara Teanga tá faireachán a dhéanamh ar an mbealach a gcomhlíonann comhlachtaí poiblí a ndualgais reachtúla teanga faoi Acht na dTeangacha Oifigiúla. | One of the functions of the Office of An Coimisinéir Teanga is to monitor the way in which public bodies fulfil their obligations under the Official Languages Act. |
eclr:1667 | Is é an príomhchuspóir atá leis an obair faireacháin seo ná a chinntiú, a oiread agus is féidir, go gcloíonn comhlachtaí poiblí leis na dualgais atá leagtha orthu maidir le húsáid na dteangacha oifigiúla. | The primary objective of the monitoring role is to ensure, insofar as possible, that public bodies comply with requirements in relation to the use of the official languages. |
eclr:1668 | Ag cur san áireamh na n-acmhainní teoranta atá ar fáil do chúram an fhaireacháin, díríodh go príomha ar fhaireachán ar chur i bhfeidhm scéimeanna teanga agus ar chur i bhfeidhm moltaí imscrúdaithe. | Given the limited resources available for monitoring, the Office concentrated primarily on the monitoring of the implementation of language schemes and of the implementation of recommendations made in investigation reports. |
eclr:1669 | Faireachán ar scéimeanna teanga | Monitoring of language schemes |
eclr:1670 | Tá córas na scéimeanna teanga ina chuid lárnach den Acht ó tharla gurb é seo an phríomh-mheicníocht atá ar fáil chun dualgas reachtúil a leagan ar chomhlachtaí poiblí breis seirbhísí a sholáthar trí Ghaeilge. | Language schemes are an integral part of the Act as they are the primary mechanism available to statutorily require public bodies to provide additional services through Irish. |
eclr:1671 | Is í an tAire Ealaíon, Oidhreachta agus Gaeltachta a aontaíonn scéimeanna teanga le comhlachtaí poiblí agus níl aon bhaint ag Oifig an Choimisinéara Teanga leis an bpróiseas sin. | The Minister for Arts, Heritage and the Gaeltacht is responsible for the confirmation of language schemes and the Office of An Coimisinéir Teanga does not play any part in that process. |
eclr:1672 | Is cúram don Oifig, áfach, faireachán a dhéanamh ar an mbealach a gcuireann comhlachtaí poiblí na scéimeanna teanga i bhfeidhm. | This Office is responsible for monitoring the way in which public bodies implement their language schemes. |
eclr:1673 | Is gnách leis an Oifig seo scrúdú a dhéanamh ar an dul chun cinn atá á dhéanamh ag comhlachtaí poiblí i gcur i bhfeidhm na scéime teanga tar éis chéadbhliain feidhme na scéime. | It is customary for this Office to examine the progress made by public bodies in implementing the language scheme once the first year of its operation has passed. |
eclr:1674 | Tá sé mar chuspóir leis an méid seo a chinntiú go bhfuil córais, struchtúir agus socruithe cuí á gcur i bhfeidhm a chinnteoidh go n-éireoidh leis an gcomhlacht poiblí na gealltanais reachtúla a chur i ngníomh laistigh de thréimhse feidhmiúcháin na scéime. | The objective of this review is to ensure that public bodies have the appropriate systems, structures and arrangements in place to allow for the successful implementation of their statutory commitments within the operational timeframe of the scheme. |
eclr:1675 | Dírítear san iniúchadh tríú bliain ar fhianaise a bheith ar fáil a léiríonn ar éirigh leis an gcomhlacht poiblí forálacha na scéime teanga a chur i bhfeidhm go cuí. | The third year audit concentrates on obtaining evidence that demonstrates whether or not the provisions of the language scheme were implemented successfully by the public body. |
eclr:1676 | Le linn na bliana 2015, rinne an Oifig monatóireacht ar chur i bhfeidhm 17 scéim teanga. | During 2015, the Office monitored the implementation of 17 language schemes. |
eclr:1677 | Tréimhse scéim i bhfeidhm | Type of scheme |
eclr:1678 | An dara scéim teanga | Second language scheme |
eclr:1679 | An tríú scéim teanga | Third language scheme |
eclr:1680 | Faoi réir fhorálacha na reachtaíochta, níl sé de chumhacht ná d’údarás ag an Oifig seo aon leasú a dhéanamh ar an méid a bhíonn daingnithe ag an Aire i scéim teanga le comhlacht poiblí. | In accordance with the provisions of the legislation, this Office does not have the power nor the authority to amend commitments given by a public body that have been confirmed in a language scheme by the Minister. |
eclr:1681 | Is gnách, áfach, go n-éiríonn leis an Oifig seo teacht ar shocrú leis na comhlachtaí poiblí a chinntíonn go mbaintear amach, in am trátha, an méid a bhíonn geallta go reachtúil sa scéim. | In the majority of cases, however, this Office manages to reach a satisfactory agreement with most public bodies to ensure that statutory commitments are implemented in due course. |
eclr:1682 | Sa chás nach féidir leis an Oifig seo teacht ar réiteach sásúil le comhlacht poiblí, ní bhíonn de rogha aici ach a mholadh don Choimisinéir Teanga imscrúdú oifigiúil a thionscnamh ar an ábhar. | This Office is left with little alternative other than to initiate an official investigation in instances where it cannot come to a satisfactory agreement with a public body in relation to outstanding commitments. |
eclr:1683 | Is é an easpa foirne le Gaeilge an deacracht is mó a bhíonn ag comhlachtaí poiblí chomh fada agus a bhaineann sé le feidhmiú na ngealltanas a bhíonn tugtha ina scéimeanna teanga. | The lack of staff with competency in Irish is the greatest obstacle faced by public bodies in implementing the commitments made by them in their language schemes. |
eclr:1684 | Chomh maith leis sin, bhí méid áirithe fianaise ann ó na faireacháin a rinneadh le linn na bliana 2015 go gcruthaítear deacrachtaí freisin mura dtugann lucht bainistíochta an chomhlachta phoiblí dóthain tosaíochta don scéim ionas go gcuirtear i bhfeidhm go córasach í. | In addition to this, it could be discerned from the evidence of the monitoring carried out during 2015 that difficulties arise if the management of public bodies fail to afford the scheme sufficient priority and implement it in a systematic way. |
eclr:1685 | Ba mhinic a chiallaigh sé seo gur bhain moill le comhlíonadh gealltanas áirithe a raibh mar chuspóir acu cur le raon agus caighdeán na seirbhísí a bhí le cur ar fáil trí Ghaeilge. | This often led to a delay in fulfilling commitments aimed at increasing the range and quality of services in Irish. |
eclr:1686 | Anuas ar chur i bhfeidhm ghealltanais na scéimeanna teanga, déantar faireachán chomh maith le linn an phróisis ar an tslí a bhfuil an comhlacht poiblí ag comhlíonadh na ndualgas reachtúil teanga a leagtar síos i bhforálacha Acht na dTeangacha Oifigiúla féin agus sna Rialacháin atá déanta faoin Acht sin. | As well as monitoring the implementation of the commitments made in the language scheme, the process is used to monitor the extent to which the public body is fulfilling its statutory responsibilities under the provisions of the Official Languages Act and in the Regulations made under that Act. |
eclr:1687 | Minic go maith, léirítear nach bhfuil ag éirí le comhlachtaí poiblí gach ceann de na dualgais dhíreacha sin a chomhlíonadh, go mór mór i gcás na comharthaíochta. | It is frequently demonstrated that public bodies do not successfully fulfil all these responsibilities, especially in the case of signage. |
eclr:1688 | Comhairle Contae Shligigh | Sligo County Council |
eclr:1689 | Léirigh imscrúdú gur sháraigh Comhairle Contae Shligigh an dualgas reachtúil teanga atá daingnithe i bhfo-alt 18(1) d’Acht na dTeangacha Oifigiúla, 2003 maidir le cur i bhfeidhm a scéime teanga chomh fada is a bhain sé le míreanna sonraithe den scéim sin. | An investigation found that Sligo County Council failed to comply with the statutory language obligations which are confirmed in subsection 18(1) of the Official Languages Act 2003 in respect of the implementation of its language scheme insofar as it pertained to specified elements of that scheme. |
eclr:1690 | Daingníodh scéim teanga Chomhairle Contae Shligigh faoi alt 11 d’Acht na dTeangacha Oifigiúla agus tháinig sí i bhfeidhm ar an 28 Iúil 2010. | Sligo County Council’s language scheme was confirmed under section 11 of the Official Languages Act and came into effect on 28 July 2010. |
eclr:1691 | Faoi fho-alt 14(3) den Acht, fanann forálacha na scéime i bhfeidhm ar feadh tréimhse trí bliana ón dáta a dhaingníonn an tAire Ealaíon, Oidhreachta agus Gaeltachta í nó go dtí go mbíonn scéim nua daingnithe ag an Aire de bhun alt 15 den Acht, cibé acu is déanaí. | Under subsection 14(3) of the Act, provisions of the scheme are in effect for a period of 3 years from the date that the Minister for Arts, Heritage and Gaeltacht confirms the scheme or until the Minister confirms a new scheme under section 15 of the Act, whichever is the later. |
eclr:1692 | De réir fho-alt 18(1) d’Acht na dTeangacha Oifigiúla, 2003, tá dualgas ar chomhlachtaí poiblí a chinntiú go rachfar ar aghaidh le scéim teanga atá daingnithe faoin alt seo a chur i gcrích. | Under subsection 18(1) of the Official Languages Act 2003, public bodies have a duty to carry out language schemes which are confirmed under this section. |
eclr:1693 | Seo a leanas mar atá an mhír sin den Acht: 18(1) “I gcás ina ndaingneoidh an tAire scéim faoin Acht seo, rachaidh an comhlacht poiblí ar aghaidh leis an scéim a chur i gcrích.” | The subsection provides as follows: 18(1) “Where the Minister confirms a scheme under this Act, the public body shall proceed to carry out the scheme.” |
eclr:1694 | Mar chuid d’fheidhm faireacháin m’Oifige, rinneadh iniúchadh ar chomhlíonadh an dualgais faoi fho-alt 18(1) den Acht i gcás scéim teanga Chomhairle Contae Shligigh ag deireadh thréimhse trí bliana na scéime. | An audit was carried out on the fulfilment of the duty under subsection 18(1) of the Act in respect of Sligo County Council’s language scheme at the end of the three year period of the scheme as part of the monitoring function of my Office. |
eclr:1695 | De thoradh an phróisis sin, bhí an chosúlacht ann nár cuireadh gealltanais ar leith de chuid na scéime teanga sin i bhfeidhm. | As a result of that process, it appeared that certain provisions of that language scheme had not been implemented. |
eclr:1696 | Bhain na gealltanais is suntasaí acu sin le foirmeacha iarratais agus bileoga eolais, an suíomh gréasáin, teachtaireachtaí séanta ar ríomhphoist, seirbhís duine le duine, eisiúintí preasa agus córais idirghníomhacha. | The most significant of those provisions pertained to application forms and leaflets, the website, e-mail disclaimers, person to person services, press releases and interactive systems. |
eclr:1697 | Rinne m’Oifig iarracht cás na ngealltanas a raibh amhras faoina gcur i ngníomh a réiteach leis an gComhairle le linn an phróisis faireacháin agus iniúchta ach níor éirigh leis na hiarrachtaí sin comhréiteach a aimsiú. | My Office attempted to resolve the matter of the provisions about which there was doubt as to their implementation with the Council during the monitoring and audit process but those efforts did not achieve a resolution. |
eclr:1698 | Nuair nár éirigh le m’Oifig an cheist seo a réiteach ar bhonn neamhfhoirmiúil, ní raibh de rogha agam ach imscrúdú foirmiúil a sheoladh faoi réir na ndualgas atá orm agus na gcumhachtaí atá tugtha dom go reachtúil. | When my Office could not resolve the matter informally, I had no choice but to launch a formal investigation as I am obliged to do under the statutory powers conferred upon me. |
eclr:1699 | Bheartaigh mé imscrúdú a sheoladh ar an 17 Nollaig 2014 de réir an nóis imeachta atá leagtha amach chuige sin in Acht na dTeangacha Oifigiúla, 2003. | I decided to launch an investigation on 17 December 2014 in accordance with the procedure which is set out for that purpose in the Official Languages Act 2003. |
eclr:1700 | Theastaigh uaim a chur ó amhras go raibh nó nach raibh Comhairle Contae Shligigh ag sárú an dualgais reachtúil teanga atá daingnithe i bhfo-alt 18(1) den Acht maidir le cur i gcrích na míreanna cuí dá scéim teanga. | I wanted to remove any doubt as to whether Sligo County Council was or was not contravening the statutory language obligation which is confirmed in subsection 18(1) of the Act in respect of the implementation of certain sections of its language scheme. |
eclr:1701 | Ba é an nós imeachta a bheartaigh mé don chéad chéim den imscrúdú ná litir a sheoladh chuig an bPríomhfheidhmeannach ag lorg eolas ar leith, freagraí ar cheisteanna ar leith, chomh maith le haon fhaisnéis, taifid nó rud den sórt sin a bhain le hábhar an imscrúdaithe. | As the first step of the investigation, I proposed to issue a letter to the Chief Executive, seeking specific information, and a response to certain questions, as well as any information, record or any such thing that was relevant to the subject of the investigation. |
eclr:1702 | D’iarr mé go gcuirfí an t-eolas cuí sin ar fáil faoin 20 Eanáir 2015 agus thairg mé deis ar shoiléiriú ar aon ghné de riaradh an imscrúdaithe trí theagmháil le m’Oifig. | I asked that this information be provided to me by 20 January 2015 and I offered a chance to clarify any aspect of the investigation through contact with my Office. |
eclr:1703 | Tháinig freagra ón gComhairle mar aon le hábhar tacaíochta i ríomhphoist dar dáta an 1 agus an 2 Feabhra 2015. | A response was received from the Council along with supporting material in e-mails of 1 and 2 February. |
eclr:1704 | Ina freagra dar dáta an 1 Feabhra 2015, thug an Chomhairle le fios gur ghlac sí leis nach raibh an scéim á comhlíonadh: | In its response of 1 February 2015, the Council confirmed that it accepted that the scheme was not being complied with: |
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