Finance Presentation Chris McCarthy Pobal is a not-for-profit company with charitable status that manages programmes on behalf of the Irish Government and the EU. 1

Introduction Timescale and Budget. Eligible Expenditure. Levels of Eligible Expenditure. Apportionment of Costs. Public Procurement Guidelines. Ineligible Expenditure. Application Form 2

Timescale and Budget Maximum of 2.5 years – 1 st July 2014 – 31 st December Total Budget Available over the 2.5 years is €6m - €7m. Organisations can apply for a minimum amount of €20,000 per annum and maximum amount of €90,000 per annum. Applicants should ensure that the amount requested is appropriate to the size of the organisation and to the needs and scope of the proposal. 3

Eligible Expenditure Scheme to Support National organisations (SSNO) requires that funding is awarded for core costs. Staff Costs (core member/s of staff) + Facilities Costs + Administration Costs = SSNO Funding. Staff Costs relate to the salary of core posts that are central to the work of the organisation. Eligible costs include: Salary, Employers PRSI, Pension and Recruitment. Facilities Costs cover the general running costs of a premises which includes Rent, Light & Heat, Telephone, Insurance. 4

Eligible Expenditure Administration Costs relate to the ongoing expenses of the day to day work and any other costs directly related to the proposed actions, which includes: Stationery, Publicity, Venue Hire, Website development/maintenance, Helpline, Staff Training, T&S. In general the emphasis of the funding requested should be on the Salary Costs of core staff, with a lesser amount contributing to the Facilities/Administration Costs. In exceptional cases, an application can be made for funding that relates exclusively to Facilities/Administration Costs only. Where the applicant demonstrates how the proposal relates to one of the Strategic Priorities of the SSNO. 5

Levels of Eligible Expenditure Staff Costs – Full time and Part time costs. 100% of the funding requested can be used on staffing costs. The funds can also be used as match funding towards core salary costs, e.g. 50% of a Manager’s salary. Facilities and Administration Costs – should equate to a maximum of up to 25% of the total funding requested. Example : Salary of a €45,000 (75%) + Facilities/Administration €15,000 (25%) = €60,000 (100%). Exception – as stated in slide above, the 25% ruling in relation to Facilities/Administration Costs can be exceeded where the application demonstrates how the proposal corresponds to one or more of the Strategic Priorities of the SSNO. 6

Apportionment of Costs Organisations that apply for Facility costs and Administration costs that are shared with other funding streams are required to submit an Apportionment Policy with their application. The apportionment of costs is the process of sharing an organisations expenditure across the various funding streams/programmes that it manages. The objective of apportioning Facilities/Administration Costs is to charge each funding stream/programme with the proportion of the costs that fairly reflects their usage of the related facility/administration cost. 7

Apportionment of Costs A method/basis for the apportioning of costs between an organisation’s various funding streams needs to be developed. This constitutes the Apportionment Policy of the Organisation. Methods of Apportioning Costs: - By reference to Staff Time/No. of FTEs working on a programme. - By reference to floor space occupied by each programme/funding stream. - By reference to actual/recorded usage. Administration costs that are 100% directly attributable to the SSNO proposal and will only be incurred as a result of implementing the SSNO proposal do not need to be included in the Apportionment Policy. Apportionment Policy Guidelines including Sample Apportionment Policies can be accessed via a link on the Pobal Website. 8

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Pobal Procurement Guidelines All funded groups under the SSNO are required to ensure accountability and value for money by adhering to Public Procurement Procedures. For further information on Public Procurement Procedures, please refer to the Pobal Website.Pobal Website For important Public Procurement information which is specific to ICT please refer to the following herehere 10

Ineligible Expenditure A sample of costs that are ineligible are outlined below: Applications that relate to actions for which there is a clear statutory responsibility/more appropriate funding opportunities e.g. Specialist Health Staff. Applications that relate solely to overhead costs (except in exceptional cases). Programme costs e.g. external consultants, evaluation. Proposals that are already in receipt of Public Exchequer funding. Vehicles or other mobile assets, infrastructure, real estate and land costs. This includes all associated purchase costs towards such items. 11

Ineligible Expenditure Redundancy costs. Equipment costs. Feasibility studies and seed grants. VAT is ineligible for those organisations that are registered for VAT and can claim it back from the Revenue Commissioners. Bank interest costs, fines, financial penalties and legal dispute costs. Retrospective costs i.e. costs incurred prior to funding approval.. 12

Ineligible Expenditure Sponsorship and charitable donations. Depreciation. In-kind contributions. Sub-contracting costs. 13

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Conclusion Staff Costs (core member/s of staff) + Facilities Costs + Administration Costs = SSNO Funding. Apportionment Policy is required & must be ed in with your application along with sets of your most recent audited accounts. Public Procurement Guidelines to be followed. Value for Money and funding for “Core” costs only is essential. Queries can be sent to a dedicated enquiry for SSNO, which is 16