Dáil Éireann Debate, Tuesday - 16 December 2025
835. Deputy Claire Kerrane asked the Minister for Children, Disability and Equality the approved areas of expenditure for core funding; and if she is satisfied that all core funding is being spent on the approved areas of expenditure. [71858/25]
View answerUnder the Core Funding Partner Service Funding Agreement, Partner Services can choose how to spend their Core Funding grant in accordance with the approved areas of expenditure outlined in the Funding Agreement.
Approved areas of Expenditure include:
• Costs relating to staffing of Partner Services in the provision of early learning and childcare, which may include non-contact time in preparation and review of early learning and childcare provision;
• Costs of staff/owner participation in Continuing Professional Development relating to early learning and childcare including cost of cover for absence due to such participation;
• Costs relating to the administration of the Partner Service including the administration of schemes funded by the Department;
• Overheads pertaining to running of the early learning and childcare service including rent, rates, utilities and insurance, and;
• Any other operational costs, excluding capital costs, which may reasonably be asserted to enhance the quality of early learning and childcare service provision.
The Staff Funding Additional Contribution is a new funding element for the 2025/26 programme year that can only be used towards staff pay and conditions. The Staff Funding Additional Contribution cannot be spent on non-staff overheads, operational costs or other non-staff-related purposes.
For the avoidance of doubt, ineligible expenditure allowed under the Core Funding includes:
• Capital costs, and;
• Any other costs which may not reasonably be asserted to enhance the quality of early learning and childcare service provision.
I am required to ensure all Exchequer funding is managed in a clear and transparent manner. This includes a requirement to ensure robust and transparent Financial Reporting structures are in place.
Due to these requirements, and as part of their agreement with the Department of Children, Disability and Equality, Core Funding Partner Services are required to submit comprehensive and validated financial returns.
All financial reports must be provided to the Department by being uploaded to the Core Funding Contractual Requirements Reporting System no later than 6 months after the end of the given programme year. All financial reports submitted to the Department must be validated and submitted by a Registered Accountant. Failure to do so may mean the withholding of funding until the report is submitted.
For the 2024/25 Programme Year onwards, services must submit a Trial Balance.
The financial reporting structures in place ensure that providers are able to sufficiently demonstrate that their Core Funding allocation is spent on approved areas of expenditure.
