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.
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Introduction
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Timescale and Budget.
Eligible Expenditure.
Levels of Eligible Expenditure.
Apportionment of Costs.
Public Procurement Guidelines.
Ineligible Expenditure.
Application Form
Timescale and Budget
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Maximum of 2.5 years – 1st July 2014 – 31st December 2016.
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Total Budget Available over the 2.5 years is €6m - €7m.
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Organisations can apply for a minimum amount of €20,000 per annum
and maximum amount of €90,000 per annum.
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Applicants should ensure that the amount requested is appropriate to the
size of the organisation and to the needs and scope of the proposal.
Eligible Expenditure
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Scheme to Support National organisations (SSNO) requires that funding
is awarded for core costs.
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Staff Costs (core member/s of staff) + Facilities Costs + Administration
Costs = SSNO Funding.
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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.
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Facilities Costs cover the general running costs of a premises which
includes Rent, Light & Heat, Telephone, Insurance.
Eligible Expenditure
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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.
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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.
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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.
Levels of Eligible Expenditure
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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.
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Facilities and Administration Costs – should equate to a maximum of up
to 25% of the total funding requested.
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Example : Salary of a Manager @ €45,000 (75%) +
Facilities/Administration Costs @ €15,000 (25%) = €60,000 (100%).
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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.
Apportionment of Costs
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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.
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The apportionment of costs is the process of sharing an organisations
expenditure across the various funding streams/programmes that it
manages.
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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.
Apportionment of Costs
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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.
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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.
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Apportionment Policy Guidelines including Sample Apportionment
Policies can be accessed via a link on the Pobal Website.
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Pobal Procurement Guidelines
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All funded groups under the SSNO are required to ensure accountability
and value for money by adhering to Public Procurement Procedures.
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For further information on Public Procurement Procedures, please refer to
the Pobal Website.
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For important Public Procurement information which is specific to ICT
please refer to the following here
Ineligible Expenditure
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A sample of costs that are ineligible are outlined below:
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Applications that relate to actions for which there is a clear statutory
responsibility/more appropriate funding opportunities e.g. Specialist Health Staff.
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Applications that relate solely to overhead costs (except in exceptional cases).
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Programme costs e.g. external consultants, evaluation.
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Proposals that are already in receipt of Public Exchequer funding.
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Vehicles or other mobile assets, infrastructure, real estate and land costs. This
includes all associated purchase costs towards such items.
Ineligible Expenditure
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Redundancy costs.
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Equipment costs.
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Feasibility studies and seed grants.
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VAT is ineligible for those organisations that are registered for VAT and can claim
it back from the Revenue Commissioners.
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Bank interest costs, fines, financial penalties and legal dispute costs.
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Retrospective costs i.e. costs incurred prior to funding approval.
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Ineligible Expenditure
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Sponsorship and charitable donations.
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Depreciation.
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In-kind contributions.
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Sub-contracting costs.
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Conclusion
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Staff Costs (core member/s of staff) + Facilities Costs + Administration
Costs = SSNO Funding.
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Apportionment Policy is required & must be emailed in with your
application along with sets of your most recent audited accounts.
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Public Procurement Guidelines to be followed.
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Value for Money and funding for “Core” costs only is essential.
Queries can be sent to a dedicated enquiry e-mail for SSNO, which is
ssno@pobal.ie
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