It should be noted that public funding to non-governmental organisations (NGOs) is provided by numerous Government Departments and agencies for a multitude of purposes. Each of these funding schemes and arrangements have specific eligibility criteria and requirements regarding outputs, reporting and audit. The management and monitoring of these schemes and arrangements necessarily falls to each Department and agency.
With regard to funding provided by my own Department to non-governmental organisations, my Department operates a wide range of funding schemes to which community and voluntary groups, charities, social enterprises and other such organisations can make applications. All grants issued by my Department have specific terms and conditions associated with the grant funding. While the terms and conditions can vary across schemes, mainly taking account of the level of funding the scheme provides, they are based on the requirements of DPENDR circular 13/2014 which provides guidance for the management and accountability of grants. This guidance note is available at:
www.gov.ie/en/department-of-public-expenditure-ndp-delivery-and-reform/circulars/circular-132014-management-of-and-accountability-for-grants-from-exchequer-funds/