Garda Youth Diversion Project
Procedures Manual
ESF 2007 – 2013
1st EDITION
“Investing in your future”
Introduction
This “Procedures Manual” has been prepared for Garda Youth Diversion Projects to support them
in meeting their obligations relating to funding provided under the European Social Fund. The
Manual sets out projects’ responsibilities.
Circular 12/2008 dated 31st July 2008 issued by the Department of Finance
(www.finance.irlgov.ie) titled “Financial Management and Control Procedures for the EU
Structural Funds Programmes 2007 – 2013” and Circular 1/2008 titled “Eligibility Rules for
the European Social Fund (ESF) 2007-2013 under the National Strategic Reference
Framework” issued by Department of Enterprise, Trade and Employment (www.dete.ie) set out
the relevant requirements for bodies.
The Circulars inform Managing Authorities, Intermediate Bodies and Public Beneficiary Bodies
of their financial management and control responsibilities relating to the implementation of the
EU Structural funds Programmes 2007 -2013. The Irish Youth Justice Service is the Public
Beneficiary Body for the GYDP fund and is therefore responsible for ensuring that only eligible
expenditure actually incurred, and expenditure which comes under the terms of the operation as
approved, is declared. The Irish Youth Justice Service is required to ensure that a clear audit trail
exists in relation to funds and that all claims are supported by receipted invoices or by accounting
documents of equivalent probative value.
Financial Management
In accordance with the Circular detailed Procedures Manuals are to be prepared for each level of
the ‘financial management and control cascade so that any weakness in the area of financial
management and control of the Structural Funds’ can be overcome.
(Para. 6.2 of Circular 12/2008)
In keeping with the obligations set out, all projects are required to maintain financial records in
keeping with standard accounting practices. In addition to having two signatories on cheques
issued by the project, as stipulated in the Garda Youth Diversion Project guidelines, projects must
provide details of the ‘responsibilities, tasks and procedures for personnel involved in the
implementation of EU co-financed activity’. Accordingly, the forms in Appendix 1 should be
filled out and returned to the Garda Community Relations Section (Garda Projects Office) as
required. Each form provides information in relation to when it should be returned. Please note
that projects should retain a copy of each form for possible audit purposes and also retain blank
forms for future use.
Eligible Expenditure
Both Circulars refer to eligibility rules for expenditure. Section 3 of Circular 12/2008 sets out
general eligibility of expenditure rules under the ESF, whilst Circular 1/2008 provides specific
detail in this regard.
The main criteria for eligibility are as follows:




Expenditure actually paid between 1st January 2007 and 31st December 2015;
All expenditure must be supported by appropriate documents to ensure an adequate audit
trail;
*All EU publicity and information requirements must be adhered to; and
**EU procurement guidelines must be stringently adhered to.
* Please see under Information and Publicity section below.
** For further information please refer to
http://www.finance.gov.ie/documents/publications/other/pubprocguidejuly04.pdf
Under ESF rules, all expenditure claimed must be eligible in accordance with Circular 1/2008.
Projects should note that any financial statements submitted outlining expenditure fall within the
confines of eligibility as set out below:
Proof of expenditure is required, and therefore the expenditure must be cashed through the
beneficiary’s bank account before it can be certified as eligible. Examples include, purchase
invoice/statement, contract agreement, signed delivery dockets, timesheet, cheque books, EFT
printouts and bank statements.
Circular 1/2008 Section 3
Ineligible Expenditure
It is necessary to comply with Circular 1/2008 which stipulates the following charges are not
eligible under ESF rules:
-
VAT and Charges
Vehicles, Infrastructure, Real Estate and Land Costs
Purchase Costs of Equipment (greater than €1,000)
Depreciation Costs
In – Kind Contributions
Sub- contracting Costs
Location of Operation
Treatment of Revenue/Income/Receipts
Redundancy and Pension Costs
Circular 1/2008 Appendix B
Funding provided under ESF is for the specific purpose of:

Sub - Measure 1 – Funding for the provision of Personal Development Courses at an
annual maximum cost of €4,580 per course and IT courses at a maximum cost of €5,400
per course. It should be noted that each course under sub-measure 1 must be designed to
provide places for 12 participants. (Funding under this measure will cease after 2009).
The objective of this measure is to enhance the employability of participants in GYDPs by
providing them with key skills in the area of personal development and IT. This objective will be
achieved by providing training in a range of skills.
The Personal Development module may include:

Interpersonal development

career planning

job seeking

CV writing

preparation of cover letters

interview skills

team working;
The IT Skills module must be the European Computer Driving Licence course (ECDL).

Sub - Measure 2 – Funding for the provision of an additional Youth Justice Worker up to
a maximum of €38,500. (Current year. Projects will be informed of the level of funding
available for subsequent years) Funding will only be available for the duration of the
employment. If the worker ceases employment Garda Community Relations must be notified
immediately pending the recruitment of a replacement. (Tel: 01-6663876 or
Niamh.a.saracin@garda.ie)
The objective of this sub-measure is to provide support for participants in accessing further
education and training through the recruitment of Youth Justice Workers who would work with
participants, relevant agencies and employers. The Youth Justice Worker is additional to the
existing Project Co-ordinator on a project. The sub-measure will improve participation in
sustainable employment by identifying pathways, including further and second chance education,
for individual participants towards the labour market, combating discrimination in accessing and
progressing in the labour market and promoting acceptance of diversity in the workplace.
Financial Audits, Procedures and the Retention of Records
It should be noted that stringent financial audits will be carried out during the lifetime of the ESF
funding programme by both the Department of Enterprise Trade and Employment in their role as
Managing Authority and EU appointed auditors on both an interim and closure basis.
It is imperative that all records relating to ESF funding show a clear audit trail (i.e. receipted
invoices, employee termination and start up dates) and that only eligible expenditure is actually
incurred for the period concerned.
Under Section 7 of Circular 12/2008, all original supporting documentation must be retained in
accordance with Article 90 of the Council Regulation (EC) 1083/2006 and Article 19 of Council
Regulation EC 1828/2006 i.e. for three years after the closure of the programme.
Also, in accordance with Article 78(2)( c ) of Regulation 1083/2006 receipted invoices or
accounting documents of equivalent probative value shall also be retained for at the least three
years after the year of payment.
Main Points:

The National Procurement guidelines must be adhered to. As both sub measures fall
within the National threshold of between €5k and €50k, 3 written quotes must be
obtained for all ESF funded expenditure.

All documentation related to ESF funding (receipted invoices etc), must be kept and filed
separately to normal transactions. ESF funding related documentation must be available
for ad hoc examination by internal / ESF auditors, Garda or IYJS personnel.

All projects in receipt of ESF funding must ensure that all documentation contains the
EU logo. (See example on page 1).

All forms (as attached in the Appendices) must be accurately completed and returned to
the Garda Community Relations Section (Garda Projects Office) on an annual basis with
original supporting documentation.
Accordingly, all projects must retain all reports, copies of all completed forms, audited accounts,
receipts, invoices, bank statements, copies of cheques issued and any other documentation
relating to the project for a period of not less than three years. Failure to comply with these
conditions could lead to ESF funding being suspended in the first place and adjustment of
subsequent financial allocations.
Information and Publicity
Under ESF guidelines, the National Strategic Framework and EU logos must be displayed on all
publicity material, application forms, letters of offer or grant approval as well as on signs for
projects/operations, as required under the Regulations.
It should be noted that compliance with information and publicity measures will be
examined during all audits of co-financed expenditure and that failure to comply with the
directive may lead to a suspension of funds.
Electronic copies of the logos to be used in all publicity material, application forms, letters of
offer, etc are available on the IYJS website at www.iyjs.ie. It is the responsibility of the
projects to ensure that these logos are used.
Usage of the Procedure Manual
This Procedures Manual for the ESF aspect of the Garda Youth Diversion Projects should be
used in conjunction with best practice approach as set out in the GYDP guidelines.
Any review in practice regarding ESF expenditure may result in a revised edition of this manual.
APPENDIX 1
Forms
Form 1.
Financial Management Form
Form 2.
ESF Expenditure Sub Measure 1
Form 2. (a) ESF Expenditure Sub Measure 2
Form 3.
Template Sub Measure 1
Form 3. (a) Template Sub Measure 2
Form 1
Financial Management Form
Garda Youth Diversion Project name: ____________________________________
General Information
Name of Course Provider
Name of Project Coordinator
Address of Project
Phone Number
Coordinator Email
Financial Management Procedures
Garda Treasurer _______________________________ (Superintendent / Inspector)
(1) Please specify the names of the three signatories for issuing cheques and their roles within the
organisation (if signatories change a new form should be completed immediately)
Signature One: _______________________ Role: _________________________________
Signature Two: _______________________Role: __________________________________
Signature three: ______________________Role: ____________________________________
(2) Please specify the procedure that is currently used regarding the income and expenditure of
the project (e.g. are decisions made by the board or an individual). Please provide as much detail
as possible, including details of where records will be kept. Use a separate sheet if necessary.
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Form 2
To be completed after a course has been completed
ESF Expenditure
Garda Youth Diversion Project name: _________________________
Sub-Measure 1
Year
I.T.
Personal Development
(Please Tick appropriate box)
Allocation amount
Procurement Procedures*:
All purchases are subject to tendering procedures.
Please tick the appropriate box to confirm the method
used in this instance.
EU Journal
(€133,000 and
greater)
Written Tender
(Between €50,000 and €132,999)
3 or more quotes
by email/fax
(Between €5,000 and €49,999)
Verbal quote from
competitive supplier's
(less than €5,000)
Valid Tax Clearance Certificate
(Where goods or services to a value of €10,000 (incl of VAT)
or
more in any 12 month period are supplied by one trader,
a Tax Clearance Certificate must be obtained).
TCC No:
TCC Expiry Date:
Name of course provider
Duration of course
Number of participants
Number of participants who completed
course
Number of participants who completed 50%
of the course
Cost per participant
Overall expenditure on course
(breakdown to be shown in annual accounts)
Are there accounting records and an audit trail available in relation to ESF
expenditure: (please tick)
Yes: 
No: 
“Investing in your future”
Form 2A
All Boxes must be completed in December of each year and /or each time a Youth Justice Worker commences work
ESF Expenditure
Garda Youth Diversion Project name:_________________________
Sub-Measure 2 - Additional Worker
(if two workers are employed to fill one full time post a form 2A must be completed for each worker)
Year
Grade Title
Youth Justice Worker
Salary scale:
Allocation amount
Date of commencement of
employment of additional
worker
Amount of allocation being
claimed (i.e. salary and PRSI -pro rata
amount of annual allocation)
Are there accounting records and an audit trail available in relation to ESF
expenditure: (please tick)
Yes: 
No: 
Signed: _____________________ (Superintendent/Inspector)
Treasurer
Signed: _____________________ (Project Coordinator)
“Investing in your future”
Form 3
Template for completion by projects receiving European Social Funding for the
delivery of I.T. and/or Personal Development Courses
Tick as appropriate
I.T.
Personal Development
NUMBER OF PARTICIPANTS PER YEAR
(People entering, those leaving, carry-over from one year to the next)
Male:
Female:
Total:
Female:
Total:
Entrants:
Leaving:
Carry-over to next year
BREAKDOWN OF PARTICIPANTS BY GENDER
Male:
Participants: (12-18 yrs)
BREAKDOWN OF PARTICIPANTS ACCORDING TO STATUS IN THE LABOUR MARKET
Male:
Female:
Total:
Employed (total number of employed, including selfemployed)
Self-employed
Unemployed (total number of unemployed including
long-term unemployed)
Long-term unemployed
Persons (total number of persons, including those in
education, training, those having given up business, the
permanently disabled, those fulfilling domestic tasks or
other)
Persons in education or training
BREAKDOWN OF PARTICIPANTS BY VULNERABLE GROUPS, IN ACCORDANCE WITH NATIONAL RULES
Male:
Female:
Total:
Minorities:
Migrants:
Disabled:
Other disadvantaged people:
BREAKDOWN OF PARTICIPANTS BY EDUCATIONAL ATTAINMENT
Male:
Female:
Total:
Primary or lower secondary education
Upper secondary education
Post-secondary (Post Leaving Certificate courses).
Third level Education
NOTE: One template should be completed for each course, i.e. personal development or I.T. after the
course has been completed.
“Investing in your future”
Form 3A
Template for completion by projects employing a Youth Justice Worker
Funded by European Social Funds.
The information to be provided below should include details of young people (participants)
engaged by (dealt with/received support from) the Youth Justice Worker.
NUMBER OF PARTICIPANTS ENGAGED PER YEAR
(People entering, those leaving, carry-over from one year to the next)
Male:
Female:
Entrants:
Leaving:
Carry-over to next year
Total:
BREAKDOWN OF PARTICIPANTS BY GENDER
Male:
Female:
Total:
Participants: (12-18 yrs)
BREAKDOWN OF PARTICIPANTS ACCORDING TO STATUS IN THE LABOUR MARKET
Male:
Female:
Total:
Employed (total number of employed, including selfemployed)
Self-employed
Unemployed (total number of unemployed including
long-term unemployed)
Long-term unemployed
Other persons (total number of persons, including those
in education, training, those having given up business,
the permanently disabled, those fulfilling domestic tasks
or other)
Persons in education or training
BREAKDOWN OF PARTICIPANTS BY VULNERABLE GROUPS, IN ACCORDANCE WITH NATIONAL RULES
Male:
Female:
Total:
Minorities:
Migrants:
Disabled:
Other disadvantaged people:
BREAKDOWN OF PARTICIPANTS BY EDUCATIONAL ATTAINMENT
Male:
Female:
Total:
Primary or lower secondary education
Upper secondary education
Post-secondary (Post Leaving Certificate courses).
Third level Education
This form should be completed in December of each year.
“Investing in your future”
INFORMATION SHEET
Queries from Employers
Which projects managed by the Employer have been approved for second worker?
24 projects received sanction in 2007 for the employment of an additional worker. As set out in
the attached letter all remaining 76 projects have been approved for an additional worker in 2008
and beyond.
What budgets have been approved for 2008 for the Employer’s projects?
Grant allocations for 2008 are equal to the grant allocation for each project in 2007 plus an
additional 6%. (End of 3rd quarter balances will be taken into account in making final transfers of
funds). Certain projects as notified in the attached letter also receive ESF funding for
I.T./Personal Development courses. All projects will receive pro rata funding for the additional
worker when notification is received that the worker has been taken on.
What time lines are involved?
It is hoped that each project will have an additional worker employed as soon as it is possible to
complete the recruitment process.
What paper work is involved and who has responsibility for its completion?
Reporting templates for the additional worker are attached and also for any courses run under the
ESF (I.T. and Personal Development). These should be completed by the Management Company
in conjunction with the project treasurer and signed off on by the Project Committee.
Have generic job descriptions been developed for the second worker positions?
The additional worker will be employed with the specific purpose of improving the employability
prospects of those participating in a Garda Youth Diversion Project.
“The objective of this sub measure is to provide support for participants in accessing further
education and training through the recruitment of employment support youth workers who would
work with participants and relevant agencies and employers. This role would require further
development so it could be tailored to meet needs at local level. The employment support worker
would be additional to the existing youth workers on the projects.
The sub measure will improve participation in employment by identifying pathways for individual
participants towards the labour market. Many of the young people involved in the projects, as a
result of their social and educational backgrounds, have difficulty identifying and accessing
education and employment support services. One to one support services, delivered to them by
workers within the projects, would assist them in understanding and accessing the range of
support services available in the community and provide follow up support during initial
placements. It is proposed to recruit these workers on a phased basis, tailoring the role to
address the needs of young people in making the transition into employment.”
How are recruitment costs to be funded?
Each project received an increase in funding of 6% in comparison to allocations provided in
2007. It is expected that recruitment costs of the additional worker will be met from this
increased amount available.
Will a representative from IYJS and/or Garda Community Relations Sections be involved
in the interview process?
The interview process will be carried out with good governance in mind. The local Garda
Inspector will be involved with the short listing process and the Chief Superintendent in charge of
Garda Community Relations will nominate a Garda representative for the Interview panel in
deciding the final candidate. This practice is in keeping with existing practices for the
employment of any youth justice worker to a Garda Youth Diversion Project.
Is it possible to “pool” ESF funds and core grant to fund the aggregate positions?
It is expected that projects should be able to make savings in certain areas of expenditure from
core funding as a result of the employment of this additional youth justice worker. Monies can be
drawn from these savings to augment the salary due to the additional worker if the youth justice
worker’s experience and qualifications justify it.
Is it permissible to employ a worker(s) for fewer hours than a standard working week?
Funding is provided in order to employ one full-time equivalent (F.T.E.) worker under the ESF
scheme. This can be met either by the employment of one worker at full time or two workers at
part-time, once the total time worked is equivalent to that worked by one full-time worker.
END