Divisions and Departments

Local Government Finance Division
The role of the Local Government Finance Division is to gather and process economic data of various types regarding the local authorities so as to ensure that information on the local authorities finances and the various aspects of their work is available at any given time.

The following are examples of tasks handled by the division:

• Information from the annual accounts of the local authorities and their companies. This work is done in collaboration with Statistics Iceland.

  • On the levying of rates and municipal income tax, and the rules applying to the levying of these charges.

  • On the levying of property tax and municipal turnover tax.

  • On nursery schools, i.e. the numbers of children, numbers of staff and the qualifications, operating expenses, tariffs, etc.

  • On the numbers of employees working for the local authorities, i.e. the local authorities enterprises and funds.

  • On other local authority operations, e.g. swimming pools, etc., and data on the rules on road-building taxes.

• The Local Government Finance division publishes the local authorities yearbook ("Arbok sveitarfelaga") that contains information on the finances and operations of the local authorities.
• The division monitors the payment of tax at source to the local authorities, and works with the Ministry of Finance, the State Accounting Office and the Internal Revenue Directorate on measures when it considers necessary. Estimates of taxation at source are drawn up for each financial year, and these are submitted to the local authorities. In addition, information of various types is supplied to local authorities by request, e.g. concerning payment-at-source income for a particular month, special estimates regarding payment-at-source income for the year based on a particular period, etc.
• The gathering and processing of data for the Local Authorities Equalization Fund in preparation for decisions on allocations from the fund.
• Advice to the local authorities on the levying of value added tax (VAT), and dealings with the Internal Revenue Directorate and the Ministry of Finance concerning VAT in cases where the local authorities do not agree with the implementation of the levy, or the rules applying to it.
• A wide range of tasks related to the local authorities finances, e.g. calculations and surveys for the Association of Local Authorities in Iceland and its committee, covering, amongst other matters, financial relations between the state and the local authorities. Local Government in Iceland - facts and figures (pdf-file). 
• Keeping abreast of the promulgation of new legislation and regulations on local authorities finances to ensure that the latest information reaches the local authorities.

The staff of the Local Government Finance division consists of the manager Mr. G. A. Juliusson, economist, and Mr. J. A. Johannesson, industrial technical engineer and Ms. Valgerdur Freyja Agustsdottir, politicial scientist and buisness administrator.

Salaries and Wages Division
The role of the Legal Advice & Salaries and Wages Division is to work on wage agreements that the local authorities entrust the Wage Committee to negotiate on their behalf. The division also attends to the following tasks:

• Counselling and practical information for the local authorities regarding staff engagements, dismissals, job assessment and wage agreements and their interpretation.
• In the period between negotiations the Payroll Department works on the texts of appendices that are included in the agreements. Many co-operative committees are involved in work on the solution of disputes and points of interpretation that arise during the periods covered by the agreements.
• Publishing in an accessible form the wage agreements that the Wage Committee enters into in collaboration with the trade unions. The department also organizes explanatory meetings and courses for local authorities employees and their wage representatives concerning the wage agreements made by the committee.
• The issue of approved employment contract forms.
• Administration of grants from the Teachers Study Leave Fund.
• The divisions staff consists of the manager Mrs. I. R. Olafsdottir, Mrs. G. Hardardottir, Mr. B. Valsson, Mrs. G. O. Sigurjonsdottir lawyer, Mrs. G. A. Sigurdardottir BA. in Sociology and Mrs. B. A. Olafsdottir.

The role of the Legal Advice & Salaries and Wages Division is to monitor legislation, regulations and the outcome of court cases with a bearing on the local authorities and to defend their interests when new legislation and regulations are prepared, and also to give information and advice on legal matters that are of particular relevance to the local authorities.

The Primary Schools Department
The role of the Primary Schools Department of the Association of Local Authorities in Iceland is to defend the interests of the local authorities in connection with primary schools, interpret collective agreements with school teachers on behalf of the local authorities and, in general, to represent the local authorities in connection with the administration of the primary schools.

The main tasks handled by the Primary Schools Department are as follows:

• Tasks set out in the Primary Schools Act, i.e. negotiating employment contracts, producing models for letters of appointment for teachers, school principals and school committees and the management of the Primary School Teachers Study Leave Fund. "The Association of Local Authorities in Iceland shall take the initiative on the solution of primary school matters concerning more than one local authorities area, providing no other provision is made in legislation, regulations or in agreements between the parties." (Primary Schools Act, No. 66/1995, Article 10.)
• Dealings with the local authorities, educational offices and school representatives.
• Publicity and informative functions for local authority representatives involved in primary school administration, including the holding of courses.
• Co-operation with the Ministry of Education and Association of teachers and parents regarding different affairs concerning communications between those parties.
• Making of references regarding different aspects, which used to be under regulations from the Ministry of Education.
• Registration of assessments of the qualifications of teachers and music teachers in a special register, and making this information available to employers.
• Publication and updating of "Handradi", a reference work on primary school issues.
• Other tasks entrusted to the department by the committee and/or the manager, and commenting on matters submitted to the committee regarding the primary schools.

The staff of the association Primary School Department is Mrs. S. Ingimundardottir 

Mrs. A. G. Bjornsdottir, who is a lawyer, is the Head of the Development and International Relations Division.

The staff of the Development and Internatilnal Relations Division consists of the manager Mrs. A. G. Bjornsdottir lawyer, Mrs. G. D. Gudmundsdottir