My Department's Community Services Programme (CSP) currently supports the delivery of 453 services nationally via 434 community organisations to provide local social, economic, and environmental services through a social enterprise model, with a budget of €59.4m in 2026.
The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (DPER) Circular 13 of 2014 outlines the financial reporting requirements on the Management of and Accountability for Grants from Exchequer funds.
While certain qualifying small-sized companies, including social enterprises with annual income below €250,000, may be exempted from the full extent of the provision of Annual Financial Statements to the Companies Registration Office (CRO), my Department currently requires them to provide audited financial accounts in relation to the CSP Programme funding received from exchequer funding, in line with the aforementioned DPER Circular.
The detailed financial information contained in audited annual financial statements enables Pobal, which administers the Programme on behalf of my Department, to monitor the financial performance of supported organisations, to review the notes to the audited accounts and to rely on the independent audit assurances provided.
I have been informed of the increasing costs being incurred by some organisations in fulfilling this requirement. In that context, I have instructed my officials to liaise with Pobal to explore potential options that could help to alleviate this cost in a proportionate manner while still ensuring compliance with all reporting requirements.
Finally, I wish to advise that any derogation to the financial reporting provisions of Circular 13 of 2014 would require the approval of the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
