2020 annual report & annual financial statements

2020 Annual Report & Annual Financial

Statements

© Pobal 2021

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying or otherwise, without the prior permission of Pobal.

Contents2Pobal – A Year in Review 2020

4A Foreword from our Chairperson

6A Message from Our CEO

8About Pobal, Our Vision, Our Mission

8Pobal Strategic Plan 2018 – 2021

9Our Public Sector Duty and Obligations

12The Global Goals

14Equality, Diversity and Inclusion in the Workplace

15Other Partnerships

16Responses to the Impact of COVID-19 in 2020

19Inclusive Employment and Enterprise

21 Ability Case Study

25Social Inclusion and Equality26 DAF Case Study – Training and Mentoring

for Social Enterprises

27 DAF Case Study – Training and Support for Carers

34 SICAP Case Study

45Early Learning and Care

49 Better Start Case Study

51 AIM Case Study

55 Early Years Sustainability Funding Case Study

61Annual Financial Statements and Directors Report

1About Pobal and Overview of 2020

About Pobal and Overview of 2020


26,178 individuals and 2,687 local community groups were supported through the Social Inclusion and Community Activation Programme (SICAP).

Pobal – A Year in Review 2020

Administered circa 31 programmes on behalf of four government depts. and other bodies.

Administered subsidies for 46,606 children from 37,236 households under the National Childcare Scheme (NCS).

Under the Early Childhood Care and Education (ECCE) Programme 105,975 unique children were supported during the 2019/2020 Programme year.


Supported delivery of the Seniors Alert Scheme (SAS) and approved 16,939 new participants.

Distributed €717m to

beneficiaries.

Distributed €6 million in funding via the Scheme to Support National Organisations (SSNO) supporting 190 staff positions.

The Ability Programme supported 1,891 young people with disabilities through 27 organisations nationally since the Programme commenced.

582 organisations

received COVID-19 Stability Fund 2020 support.


A Foreword from our Chairperson I am pleased to present Pobal’s Annual Report and Annual Financial Statements for the year ending 31 December, 2020, an unparalleled year, which despite the many challenges imposed by the COVID-19 pandemic, was an extremely busy and productive one for Pobal on many fronts. Over the course of the year, a large volume of work was undertaken by Pobal’s Leadership team, Pobal colleagues and the Pobal Board, all while adapting to the challenges of our new world of remote working and an online environment.

Throughout 2020, Pobal maintained its commitment to managing and administering vital Government funding to communities across Ireland. Paramount to this was the experience, expertise and willingness of the entire Pobal team to adapt their ways of working, imposed by COVID-19 and the ensuing lockdowns, to provide management and support services for an increasing range of programmes and to take on new work on behalf of Government, the EU and other bodies.

This Annual Report outlines the role Pobal plays, in partnership with Government, to support communities through the various programmes it administers to make a real difference to many people’s lives. It highlights how Pobal colleagues identified and responded to the needs of the most vulnerable individuals and groups and in Ireland in the midst of the global pandemic, a year like no other. This positive impact was widespread and felt by communities, families, individuals and children supported under various programmes and is testament to the dedication and commitment of all Pobal staff who have all worked tirelessly to improve social inclusion and equality through their work with and on behalf of local and national community organisations, agencies and Early Learning and Care (ELC) providers. The many projects and case studies incorporated throughout this Annual Report give a clear indication of the value Pobal programmes, funding schemes and our work on behalf of Government have had on all levels of society.

I would like to extend my sincere thanks to Pobal CEO, Anna Shakespeare, and Pobal’s Leadership team for their ongoing work in managing and directing Pobal in line with its Strategic Plan.

Restricted as we were in 2020, a few highlights spring to mind. In November, I chaired a virtual coffee morning with Pobal’s CEO, Anna Shakespeare, as part of Pobal’s ongoing engagement in Charity Trustees’ Week which focused on the role of the Chairperson on Boards of Trustees in community, voluntary and charity organisations. I was really encouraged to see the interest and engagement from everyone involved to improve and develop good governance on voluntary Boards of Trustees, often the unsung heroes of local and community organisations, giving of their time and expertise alongside their day jobs. In light of changes in the regulatory environment in Ireland in the area of corporate governance for the Community, Voluntary and Not-For-Profit sectors, supports and events such as those held during Charity Trustees’ Week are particularly welcome and necessary.


L to R: Anna Shakespeare, Pobal CEO; Joe O'Brien TD, Minister of State with responsibility for Community Development and Charities; Minister for Rural and Community Development, Heather Humphreys TD and Professor Deiric Ó Broin, Pobal Chairperson

I was also delighted to attend the socially distanced official launch of the ‘Pobal 2019 Annual Report’ by Minister for Rural and Community Development, Heather Humphreys TD and Joe O'Brien TD, Minister of State with responsibility for Community Development and Charities in December, alongside Pobal’s CEO, Anna Shakespeare.

I have had the honour of chairing the Board of Pobal over the past two years, which has continued its diligent work in overseeing the governance, strategies and direction of the organisation. I would like to thank all Pobal Board members including those newly appointed to the Board and those who retired this year. I commend their commitment to promoting social inclusion and the principles of community development and their ongoing work in maintaining this focus for Pobal and those individuals and families who rely on our services.

I would also like to acknowledge the support Pobal receives from the Department of Rural and Community Development (DRCD), the Department of Children, Equality, Disability, Integration and Youth (DCEDIY), the Department of Social Protection (DSP), the Department of Health (DoH) and the other EU bodies and agencies on whose behalf we manage and administer programmes, support and funding.

To sum up the year that was 2020 and the challenges it presented, I think we can all agree that the key strengths of the entire Pobal team have come to the fore, most notably in its collaborative and responsive approach. As Ireland moves into the post-pandemic recovery period, Pobal’s programmes will be a critical tool for our national recovery plan, ensuring that all of society benefits and helping to rebuild stronger, more resilient and inclusive communities. Thank you to everyone for their continued contribution.

Professor Deiric Ó Broin Chairperson


Message from our CEO I am delighted to introduce the Pobal Annual Report and Financial Statements for the financial year ending 31 December, 2020, which was for Pobal, like other public service organisations, a year beyond compare for our communities, our country and all over the world with the onset of the global pandemic. Despite the unprecedented challenges brought on by COVID-19, Pobal continued our work on behalf of Government, its Departments and with local agencies to improve outcomes for individuals, families, children and communities and to support social inclusion and local and community development.

During the year, Pobal distributed €717 million to national and local community organisations, provided management and support services and administered a wide range of programmes on behalf of the Department of Rural and Community Development (DRCD), the Department of Children, Equality, Disability, Integration and Youth (DCEDIY), the Department of Social Protection (DSP), the Department of Health (DoH), the European Union and other bodies.

This Annual Report clearly illustrates our work as a highly skilled and specialised organisation and our ongoing commitment to using our skills and expertise to design and develop programmes and distribute funds on behalf of and in collaboration with our colleagues in the various Government Departments.

In the unique year that was 2020, our work extended into areas as diverse as supporting social enterprises and community services, administering the National Childcare Scheme (NCS), to working with Local Community Development Committees (LCDCs) and companies managing projects to address disadvantage at local level.

Pictured at the launch of the SICAP Annual Progress Report 2019, Anna Shakespeare, Pobal CEO and Joe O'Brien TD, Minister of State with responsibility for Community Development and Charities

Some notable achievements include the approval of 16,939 applications for the Seniors Alert Scheme (SAS), the administration of subsidies for 46,606 children from 37,236 households under the National Childcare Scheme (NCS), the support provided to 105,975 unique children under the Early Childhood Care and Education (ECCE) Programme, the provision of funding to 582 organisations who lost income due to the pandemic under the COVID-19 Stability Fund 2020 and 26,178 individuals and 2,687 local community groups supported through the Social Inclusion and Community Activation Programme (SICAP).

A series of case studies are featured throughout this year’s Annual Report which highlight the impact our programmes have had at grassroot, local and individual levels as Pobal continued to support the Community and Voluntary (C&V) sector and Early Learning and Care (ELC) providers.


Of particular note are the additional initiatives and projects targeted at addressing and supporting specific issues which emerged during the COVID-19 pandemic and which Pobal facilitated through the range of programmes we manage. Highlights of these areas are featured in the different thematic areas explored throughout this Annual Report.

Another important piece of work undertaken on behalf of the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) was the 2019-2020 Early Years’ Sector Profile Report. In the face of the additional pressures and challenges faced by the sector during the year, the report findings continue to play a vital role in shaping and informing policy development in the Early Learning and Care (ELC) sector.

Despite the constraints imposed by working remotely, we were delighted to take part in Charity Trustees’ Week 2020, albeit in a virtual setting. This is an important week in our calendar, when Pobal focuses on the tremendous and tireless work Boards of Trustees carry out throughout the year across Ireland to ensure that innovative supports are provided to the dedicated volunteers in the Community, Voluntary and Charity sectors. In 2020, Pobal collaborated with CRAOL, Community Radio Ireland, to produce a radio programme which was broadcast nationwide through the local community network and featured interviews with Trustees and Board members of community, voluntary, youth, charity and social enterprise organisations who shared their experience and knowledge as they navigated their way through turbulent times. As part of the week’s events, I hosted a virtual coffee morning with Pobal’s Chair, Professor Deiric Ó Broin, where we looked at the role of a Chairperson and the importance it plays in ensuring the effective implementation of an organisation’s direction and strategy. We were really pleased to be able to provide a platform for individuals and groups to collaborate and discuss the widespread challenges 2020 presented with their peers.

Staying with Boards of Trustees, I would like to extend my sincere thank you to Pobal Chairperson, Professor Deiric Ó Broin, and the Directors of the Pobal Board who give so freely of their time in a voluntary capacity. Their combined expertise, wisdom and guidance is invaluable to both myself and Pobal’s Leadership team as they work diligently to ensure the best interests of our stakeholders and best practice in corporate governance areas, not only those which affect Pobal, but also the national and local organisations with whom we support and collaborate.

Finally, I would like to acknowledge and sincerely thank my fantastic colleagues in Pobal, without whom, none of our achievements this year and the important work highlighted in this Annual Report would have been possible. Each and every one of the Pobal team has gone over and above in their efforts to ensure that the essential services Pobal provides continued to be delivered in what we can all agree was a very restricted social environment. I would also like to thank our staff members who retired in 2020, following long years of service with Pobal and pay tribute to and remember with sadness, members of the Pobal team who passed away in 2020. Our thoughts are with their families and friends and we still acutely feel their loss.

In a year when we have all had to adapt to new ways of working, while also maintaining excellence in service delivery to our funding Departments, national organisations, community based groups and Early Learning and Care (ELC) providers, Pobal colleagues have all played an important role in what we have accomplished in 2020 and I would like to thank everyone for their enthusiasm, dedication and commitment to providing vital services and improving outcomes for the most disadvantaged in our society who depend on Pobal to support them in times of need. The strength of Pobal is built on these partnerships and we should all be very proud of what we have achieved this year.

Anna Shakespeare Chief Executive Officer


About PobalPobal works on behalf of Government to support communities and local agencies toward achieving social inclusion outcomes. Pobal does this by managing funding and providing supports for relevant Government funded Programmes.

Our Vision Our vision is one in which Pobal, Government and communities work effectively together to create a cohesive and inclusive society. We work to ensure that resources and supports are targeted to meet community needs. Our core role in delivering this vision is through providing an effective Programme and grant management service for the Irish Government.

Our Mission Our mission is to work with Government and local and national community organisations to combat social exclusion and to improve outcomes for communities, families, individuals and children. We work to provide an efficient and robust Programme and grant management service for the Irish Government.

This work is underpinned by high standards in accountability of allocations and financial management and ongoing support to all those we serve.


Pobal Strategic Plan 2018 – 2021The Strategic Plan 2018 – 2021 sets out four strategic goals for the organisation and it is these that set the priorities for each year:

To provide high quality financial and operational management of grants

Ensuring Pobal’s delivery of high quality financial and operational management of grants to local and national community-based organisations remained the core priority for the organisation in 2020. Spanning the Early Years and Young People, Social Inclusion and Equality and Inclusive Employment and Enterprise sectors, Pobal managed a diverse range of systems, processes and supports which function to underpin high quality service delivery.

The COVID-19 crisis provided a key context for Pobal’s operations in 2020, during which Pobal evolved and adapted our service delivery offering to meet identified needs of services impacted by COVID-19.

To support local and national community organisations in their delivery of Government funded services

Pobal’s relationships with local and national community-based organisations has always been central to Pobal’s success in supporting the development of new Programmes and in the operationalisation and ongoing administration of Programmes. Different levels of support are provided across the spectrum of Programmes delivered, depending on the nature of the Programme and the role which Pobal plays in its delivery.

Pobal recognises the importance of listening to their delivery partners to ensure the supports provided are what is needed and that the experience of our beneficiaries remains a positive one. Despite the limitations imposed by the COVID-19 crisis in 2020, Pobal sought to ensure funded organisations remained supported. To this end, Pobal carried out a number of practical Programme level changes to the way in which teams worked and engaged with services and in some Programmes, conducted surveys/reviews to determine the local impact of COVID-19.

To support Government in its decision making and the setting of Programme priorities

Pobal works on behalf of Government to support communities and local agencies towards achieving social inclusion and development. Working across the Early Years and Young People, Social Inclusion and Equality and Inclusive Employment and Enterprise sectors, Pobal works on behalf of the Department of Rural and Community Development (DRCD), the Department of Children, Equality, Disability, Integration and Youth (DCEDIY), the Department of Social Protection (DSP), as well as the Department of Health (DoH)/HSE and a number of EU bodies.

Through its interactions with the Government as Programme administrators, subject matter experts, strategic partners and national representatives on national and international committees and partnerships, Pobal continued to support the Government in its decision making and in setting of Programme priorities. In particular, Pobal worked to ensure that information flowed to Government to help inform its understanding of what is working within current Programmes and to inform changes to Programme design or delivery mechanisms.

To develop our company as a high quality, accountable and skilled vehicle for meeting Government and community needs

Underpinning Pobal’s capacity to deliver on its strategic and operational responsibilities is Pobal’s commitment to developing itself as a high quality, accountable and skilled vehicle.

Pobal’s success in retaining the National Standards Authority of Ireland (NSAI) Gold certification for Excellence through People (ETP) in 2020 illustrates the organisation’s commitment to staff engagement and enhanced people management processes. In 2020, Pobal signed up to the See Change Workplace Pledge which aims to create workplace environments where people can be open and positive about their own mental health and that of others. Pobal also introduced the MindFit series, an internal initiative promoting positive mental health and wellbeing in the workplace and Mental Health First Aid Training. Pobal completed an Employee Opinion Survey in late 2020, the resulting actions of which will carry into 2021. Pobal also continued to enhance its core business processes and guiding architecture that drives performance and behaviour, with a particular focus on governance and internal controls and staff learning and development.


Our Public Sector Duty and Obligations The Public Sector Equality and Human Rights Duty (‘the Duty’) places a statutory obligation on public bodies to eliminate discrimination, promote equality of opportunity and protect the human rights of those to whom they provide services and staff when carrying out their daily work. It puts equality and human rights in the mainstream of how public bodies execute their functions.’ Irish Human Rights and Equality Commission (IHREC). Under the 2014 Act, public bodies are required to assess the human rights and equality issues relevant to it, address its policies, plans and actions in its strategic plan and report on the developments and achievements in its annual report.

In 2021, Pobal will integrate ‘the Duty’ into the development of its new Strategic Plan recognising the equality and human rights issues relevant to the purpose and functions of Pobal. This will, in turn, identify further actions to be addressed and monitored against.

In the meantime, included below are some examples of how Pobal is considering and implementing responsibilities under its Public Sector Equality and Human Rights Duty. These examples demonstrate how, as a corporate entity, Pobal considers its obligations as well as how, from a Programme perspective, Public Sector Equality and Human Rights Duties are designed in and embedded within beneficiaries’ work.


Valuing Staff – Employee Opinion Survey and Excellence Through People (ETP) Award In 2018, Pobal undertook its first Employee Opinion Survey to seek feedback from staff. In total, 85% of staff members completed the anonymous survey. The area of ‘Respect and Recognition of Staff’ received the third highest rating with 74% positive responses. Within this area:

› 86% of staff responded favourably to the question ‘I am treated with respect’

› 74% of staff stated that ‘Pobal supports me in achieving a reasonable balance between my work life and my personal life’

› 69 % responded favourably to the statement that ‘Pobal values and promotes employee diversity’

› 72% responded favourably to the statement ‘Pobal shows care and concern for its employees’

This is a useful example of a proactive approach to seek the views of staff and demonstrates that Pobal rates favourably from a rights’ based perspective. In December 2020, Pobal launched its second Employee Opinion Survey.

In 2019, Pobal was awarded the Excellence Through People (ETP) standard at Gold certification level following a three-day in-house assessment and evidence based review by the National Standards Authority of Ireland (NSAI) confirming its commitment to being an employer of choice.

The award highlighted Pobal’s ongoing commitment to internal process improvements and also took into account the results of the Employee Opinion Survey and the subsequent action plans implemented across the business.

Creating a Positive and Supportive Work Environment A number of Human Resources’ (HR) related measures also demonstrate our obligations under Public Sector Duty (PSD). These initiatives are designed to eliminate discrimination, promote equality of opportunity/treatment of our staff following a rights’ based approach. The range of measures implemented by Pobal include:

› The recruitment and selection of staff in a manner consistent with our status as an equal opportunities employer

› Affording equality of opportunity to all staff in the provision of access to training and professional development

› Promoting a positive working environment for all staff through the operation of a ‘Dignity at Work Policy’

› Operating an in-house Partnership Committee. This is a forum which allows for information sharing and consultation on significant matters which may affect the working lives of our employees

› Formally recognising a trade union to represent the collective interests of staff

› Operating grievance and disciplinary procedures which fully take into consideration the rights and entitlements of staff to fair procedures, representation, natural justice and right to appeal

› Developing an ‘Equality and Diversity Policy’ and a framework to support its implementation While awaiting the Gender Pay Gap Information Bill 2019 to move through the Oireachtas, (currently at stage four before Dáil Éireann) Pobal has begun to track the extent of the pay gap between what women earn as a group and what men earn as a group (i.e. gender pay gap reporting)

› Developing Programmes to promote access to employment for persons with a disability and to offer work experience opportunities for Transition Year (TY) students from schools in areas experiencing significant social and economic disadvantage. This is currently on hold due to COVID-19

› Ensuring that all Pobal offices are fully accessible to people with a disability


Staff Education and AwarenessPobal has developed a number of initiatives to promote staff awareness on a number of human rights and equality issues in relation to gender equality, LGBTQ+ rights, mental health and rights for people with disabilities. These have included lunchtime talks, promotion of particular events and fundraising drives.

Pobal’s HP Deprivation Index Pobal provides an important national service through commissioning the ‘Pobal HP Deprivation Index’. Every five years, following the national census, Pobal commissions the updating of the Pobal HP Deprivation Index. This Index has become widely regarded as Ireland’s primary geographic social gradient tool. It enables Government to form policy and allocate funding based on robust empirical data on which areas and communities are in greatest need of state support and intervention. The data is freely available from https://.maps.pobal.ie and is currently used for various purposes such as:

› Designation of Delivering Equality of Opportunity in Schools (DEIS) by the Department of Education

› Allocation of funds under LEADER, SICAP and Early Years’ Capital Grants by Pobal

› Allocation of funds under the Sports’ Capital Grant

› Allocation of resources within the Health Service Executive (HSE)

The Global Goals


UN Sustainable Development Goals The UN Sustainable Development Goals (SDG) are designed to provide the ‘blueprint’ to address the many global challenges we face including poverty, inequality, climate change, environmental degradation, peace and justice. Each of the 17 goals are interconnected, the achievement of one supports the achievement of others. In May 2020, the Pobal Board adopted the UN Sustainable Development Goals. Pobal supports the implementation of the SDG National Implementation Plan through service to Departments as well as local Government, together translating national policies into tangible action at local levels aligned to the SDG objectives. A full assessment and action plan of how we incorporate the 17 UN SDG into our work internally and externally is to be completed.

Climate Action The 2019 Climate Action Plan details Ireland’s commitment to achieving a net zero carbon energy systems’ objective as aligned to the 2015 Paris Agreement, SDG Goal 13 on Climate Action and the European Green Deal. Ireland’s Climate Action Plan sets out the social and economic transformation required for greater climate resilience and sustainable development. Every household, workplace and community will need to adapt its way of living and working to meet these ambitious targets. Pobal serves the needs of Departments and local Governments in implementing national action plans through programme and grant administration for sustainable development at local levels.

Pobal has already implemented some internal and practical corporate-related initiatives in support of the climate action agenda. This work includes:

› The ‘Green Team’ established in 2019 remains in place to support the introduction of green initiatives across the business.

› It is led by the Facilities team and includes staff representatives from across the business who have a strong interest in sustainability and developing/implementing such initiatives in Pobal.

› A Resource Efficiency Action Plan (REAP), outlining a number of sustainability initiatives for Pobal, remains in place and work is continuing on this.

› Pobal has remained committed to the Public Sector Partnership Programme in conjunction with the Sustainable Energy Authority (SEAI) to meet national obligations by making significant efforts to reduce our energy usage. As part of this process, a project to downsize an electrical power system from Pobal’s Holbrook House office and downsize the existing cooling system in the Communication Centre in the same building has been completed. Electricity consumption there has reduced by 30/40 Kwts and as a result, the organisation’s monthly bill has dropped from more than €4,000 to less than €1,000 monthly. More detailed consumption information will be available at a future date.

› Pobal is also assessing tender processes to determine if they are suitable for ‘green procurement’.

Pobal supports community groups whose work reduces inequality and promotes inclusive and sustainable economic growth, full and productive employment and decent work for all, including all abilities. Community groups offering education, work experience, employment and support have been funded through the various funding programmes managed by Pobal. Pobal is fully supportive of gender equality and are proud to be seen as an inclusive employer.


Equality, Diversity and Inclusion in the Workplace Pobal has for many years been an equal opportunities employer and welcomes applications for employment from all sectors of society. A number of strands of work were carried out during 2020 to enhance Pobal’s work in the areas of Equality, Diversity and Inclusion (EDI): › A number of Human Resources’ (HR) Policies were reviewed to ensure they meet good employment practice in respect

of EDI. The policies reviewed included a revised ‘Equality and Diversity Policy’ and a ‘Dignity at Work Policy’. A number of other ‘Leave Policies’ which promote EDI were also reviewed and signed off by the Strategic Leadership Team (SLT) during 2020.

› Pobal retained its Excellence Through People (ETP) standard at Gold certification level following an assessment by the National Standards Authority of Ireland (NSAI) in March 2020. The assessment measured Pobal’s performance against a number of headings and EDI was covered under ‘Section 5: HR Systems and Employee Wellbeing’.

› Two pilot initiatives were developed to support the effective engagement of persons with disabilities and young people experiencing social disadvantage. Pobal engaged with Down Syndrome Ireland with a view to providing administrative work placements. Similarly, Pobal had agreed to participate in an initiative to provide Transition Year (TY) students from disadvantaged backgrounds with work experience as part of their TY Programme. Unfortunately, both initiatives were put on hold due to the COVID-19 pandemic.

These initiatives affirm Pobal’s commitment to EDI and have laid the groundwork for further work in this area which is planned for 2021.


Other PartnershipsOrganisation For Economic Co-Operation And Development (OECD) Leed Directing Committee

Pobal is Ireland’s delegate to the OECD Local Economic and Employment Development (LEED) Directing Committee. The mission of the LEED Programme is to contribute to the creation of more and better jobs through effective policy implementation, innovative practices, stronger capacities and integrated strategies at a local level. The LEED Directing Committee meets twice a year and as delegate, Pobal prepares inputs on Ireland’s progress on the agenda items. In 2019, Pobal formed the LEED Dissemination Network which is made up of representatives from several Government Departments and State Agencies, supporting our role as Ireland’s delegate on the Directing Committee and advising of significant policy developments and areas of research which are relevant to the work and scope of the LEED Programme. In 2020, the Dissemination Network met once with follow up engagement with members taking place separately on agenda items and materials to be shared for the Directing Committee meetings held in April and November 2020.

The Economic And Social Research Institute (ESRI)Pobal and the ESRI have a strategic research alliance since 2014. This collaboration informs Pobal’s Programme design and management methodologies in response to a growing need to establish metrics and methods which can appropriately evaluate provision for targeting social exclusion in a way that is rigorous, equitable and meets international best practice.

The second round of the Programme started in February 2020 and work on the first research project under the new Programme ‘Equality and Inclusion in Childcare Settings’ also commenced at that time. The project examines the incidence of childhood disability at county level and assesses the level of pre-school supports for disabled children. It also attempts to explore the changes that may take place in the future and how these can impact future demand. In late 2020, work on the topic of the next research project also started and identifying the impact of COVID-19 on disadvantaged communities was a key topic to be explored.

European Commission Structural Reform Support Service (SRSS)European Social Fund (ESF) Transnational Community of Practice on Social Inclusion (2021-2027)

The ESF Transnational Communities of Practice (CoP) for the 2021-2027 period includes four thematic networks: Social Innovation, Employment, Social Inclusion and Results’ Management. Each network involves representatives from ESF Managing Authorities (MAs), Intermediate Bodies (IBs), sectoral experts, the European Commission and other national and EU level ESF stakeholders. Each CoP comes together to share experiences and to explore good practices including the practical implementation of relevant policy approaches using ESF+ co-financing.

Pobal is participating in the Social Inclusion CoP and was the initial Chair of the CoP. The Social Inclusion CoP Work Programme to Q2 2022 will focus on deploying ESF financing strategically and effectively to support Member States in addressing: child poverty homelessness (especially through housing first approaches) and deinstitutionalisation and the transition to independent and community-based services. Pobal chaired the launch of the CoP in November 2020 which was attended by 39 participants from 13 EU Member States and is supporting planning for future CoP activities.

Directorate-General for Structural Reform Support (DG REFORM) – Active Labour Market Policy Reforms in Greece and ESF Co-financing While COVID-19 negatively affected the completion of some final activities originally planned under the project, Pobal submitted all final reports to DG REFORM in October 2020. The project is now formally completed.


Responses to the Impact of COVID-19 in 2020 The emergence of COVID-19 in early 2020 and the ensuing pandemic had a marked impact on communities throughout Ireland. Access to education, training and other services was disrupted and mental and physical health issues increased. Research (Community Work Ireland and the European Anti-Poverty Network Ireland, April 2021; Agency for Fundamental Rights, June 2020 and Irish Refugee Council, August 2020) has shown that COVID-19 and the subsequent lockdown restrictions had a disproportionate effect on the most vulnerable and marginalised individuals and communities in Ireland, with pre-existing socio-economic inequalities increasing as a result of the pandemic. Pobal administers a variety of Programmes on behalf of Government which aim to combat disadvantage and therefore, was well positioned as an organisation to make a positive contribution to supporting and resourcing the individuals and communities in most need during the pandemic. This section outlines a snapshot of the initiatives, actions and key achievements from some of the Programmes Pobal administers which helped support communities and individuals during the pandemic and throughout 2020.

The COVID-19 Stability Fund 2020

582 community and voluntary organisations, charities and social enterprises were awarded funding to help them continue to provide critical supports and services.

€43,130,416 million in total funding was awarded in 2020.

The Community Services Programme (CSP)

The Community Services Programme (CSP) Support Fund announced in April 2020 supported 92% of organisations in 2020. This ensured continuity of support and funding during the difficult time of the pandemic. It was also the case that organisations already being supported by State schemes (such as CSP) or their employees were not eligible to apply for the Revenue Commissioners Temporary Covid-19 Wage Subsidy Scheme (WSS) or the Department of Employment Affairs and Social Protection (DEASP) COVID-19 Pandemic Unemployment Payment (PUP).

The Healthy Ireland Fund (HIF)

Provision of funding to 53 grantees under the new Community Resilience Fund (CRF) which is delivered via the Healthy Ireland Fund (HIF) structure.


Social Inclusion and Community Activation Programme (SICAP)

Bray Area Partnership set up the ‘Bia Project’ delivering free food parcels and meals to disadvantaged families and older people in the area and assembled a bank of devices to address the digital deficit for beneficiaries.

Louth LEADER Partnership provided a range of supports to local community groups including Zoom training, COVID-19 Health and Safety training, grant assistance for Personal Protective Equipment (PPE), IT equipment, food bank services and a broad range of practical supports and encouragement.

West Limerick Resources’ ‘Fabric Mask Making Initiative’ distributed over 4,500 masks, 2,000 laundry bags and 5,000 ear savers to 16 nursing homes, hospitals and residential facilities and a number of family carers in the West Limerick community.

Dormant Accounts Fund (DAF)

As part of a suite of supports provided by Pobal during COVID-19, grantees were contacted in May to ascertain if specific supports were needed including project extensions where required and in consultation with relevant Government Departments.

The Seniors Alert Scheme (SAS)

A Memorandum of Understanding (MOU) was developed with ALONE to support vulnerable older people who made contact with monitoring providers’ referrals to ALONE supports including practical and befriending services.

The Temporary COVID-19 Wage Subsidy Childcare Scheme (TWSCS)

Payments totalling €55,713,004 million were disbursed in 2020 under this Scheme to support staff in Early Learning and Care (ELC) services.

COVID-19 Sustainability Support Fund

285 total applications were processed. Total funded amount was €689,582.84.

COVID-19 Capital Grant for School Age Childcare (SAC) and Early Learning and Care (ELC)

A total of 4,044 capital projects were approved funding to a total value of €12.7 million.


Inclusive Employment and Enterprise

Inclusive Employment and Enterprise20

In 2020, Pobal administered four Programmes focused on the provision of inclusive employment and enterprise supports on behalf of the Department of Social Protection (DSP) and the Department of Rural and Community Development (DRCD). These were the Ability Programme, the Community Services Programme (CSP), the Rural Social Scheme (RSS) and Tús.

Ability Programme The Ability Programme is a pre-activation person centred Programme for young people with disabilities aged between 15-29 years. The objective is to assist individuals at key transitions from school to further education, employment or training. The Programme aims to bring young people with disabilities who are not work-ready closer to the labour market and meaningful social roles using a range of person-centred supports.

The Ability Programme is managed by Pobal on behalf of the Department of Social Protection (DSP) and the European Social Fund (ESF) as part of the ESF Programme for Employability, Inclusion and Learning 2014-20. With an overall programme budget of circa €16 million, projects are delivered via 27 national, regional and local organisations with experience of working with people with disabilities over a three-year period (2018-2021).

Pobal’s Role

Pobal provides a grant management function which includes application and appraisal, contracting, financial management, monitoring and reporting and audit/verification. Pobal also manages a bespoke online participant tracker designed specifically for the Programme to deliver on reporting requirements.

Key Achievements in 2020

› Individualised and bespoke supports were provided to 27 organisations working with young people with disabilities to continue the delivery of a range of supports throughout the COVID-19 crisis.

› Grantees were supported to monitor progress by contributing to an Ability Customer Relationship Management (CRM) system and an external evaluation of the Programme. By the end of 2020, 1,895 young people with disabilities were recorded as being supported by the Programme.

COVID-19 Specific Supports in 2020

› The designated Development Coordinator met increased demand for ongoing support with queries and change requests in response to the continuously evolving operating context.

› The sponsor Department, the Department of Social Protection (DSP), was continuously informed on the progress made by grantees to maintain and even develop Ability-funded supports and services throughout the crisis, hear the challenges faced by organisations, participants and their families along with the lessons learned by grantees as they adapted to a new way of operating.


Pictured: Tommy Dorney, a participant in Youth Work Tipperary's Ability project

Case Study Youth Work Ireland Tipperary – Ability project Ability Programme Department of Employment Affairs and Social Protection and the European Social Fund The project and organisation

Youth Work Ireland Tipperary (YWIT) is a dynamic and innovative youth work provider and a youth service which is forward thinking, creative and passionate about exploring opportunities and facing challenges with young people. They respond to local needs and continue to grow to be a leader in youth service provision. Youth Work Ireland Tipperary’s Ability project was set up to support young people from Co. Tipperary with a diagnosed disability in which their disability may impact their employability trainability and 21st century living skills. These young people are furthest from the labour market and experience challenges socially, functionally and educationally. The key aim of the Ability project is to give young people the opportunity to develop practical and functional skills to enable them to participate fully in their communities.

Impact of funding or programme supports on target group/individuals

The YWIT Ability project takes a person-centred approach and places the young person at the centre of their goals and decision making. The project supports young people with their training and educational support needs. Participants have opportunities to take part in personal and social development programmes both individually and as part of a group. The project gives participants access to work placements and tailor-made education and training programmes including employment supports. The Ability project continues with these support for young people through the funding and continued support from the Ability Programme.

Inclusive Employment and Enterprise22

Ability Exam Group

COVID-19 restrictions proved a major challenge for everyone in 2020 particularly for young people with disabilities that may have additional barriers to overcome in everyday life. This was evident in the project’s Leaving Cert 2020 group, who were limited in accessing additional learning supports and transition advice coupled with the uncertainty around the Leaving Cert format for 2020.

In order to support the exam participants at this stressful time, the YWIT Ability project created the ‘Ability Exam Group’ to provide peer support and specialised workshops, to bridge the gap between remote learning and the transition from school to the next chapter in the young person’s life.

The Ability Exam Group met once a week and all participants on the Ability Programme due to sit the Leaving Certificate attended. Each week a guest speaker was invited to present on a topic relevant to the group.

Examples of topics included; study tips and advice, applying to the CAO, access programmes and grants, college life, alternative adult education, travel, volunteering and the European Voluntary Service, stress management and mental health and wellbeing.

Impact of the initiative on the participants

The exam group was a great support for the young people in reaching their goals and potential despite the barriers that were facing them in 2020. As a result of the exam group, participants went on to successfully complete their Leaving Certificate. This has opened many doors, enabling Ability participants to access further and higher education courses as well as apprenticeships. Participants on the exam group also gained knowledge and confidence for the future ahead. Due to the success of the 2020 exam group, the Ability project will run a 2021 exam group as young people continue to face similar barriers in the current academic year.

“It was great to meet other students in the same situation as me. The group every week had people talking about different things that was important to school or going to college. It really helped to have somewhere to ask questions or find help. Ability project participant

“The Ability Programme was a massive support to us in the lead up to the exams and with preparation for college. Without the schools to rely on, the help around CAO, SUSI and DARE applications took an awful lot of stress off our shoulders. Parent of Ability project participant

Community Services Programme (CSP) The Community Services Programme (CSP) provides a contribution by way of supporting jobs (Managers and staff) in community businesses that deliver services and create employment for people from disadvantaged groups. A core requirement of the Programme is that service providers use a Social Enterprise Model whereby they generate non-public revenue by charging fees for services delivered or through fundraising. Funded by the Department of Rural and Community Development (DRCD) and managed by Pobal, it supports 422 community organisations across 425 services.

The Programme supports services which fit into one of three service areas:

› Community halls and facilities

› Services to local communities, especially to disadvantaged communities

› Community enterprises providing employment to marginalised groups i.e. members of the travelling community and people with disabilities


Pobal’s Role

Pobal is responsible for the day-to-day operational delivery of the Community Services Programme (CSP). By providing an end-to-end grant management function, Pobal’s responsibilities include technical advice and support with programme planning and design, applications and appraisals, contract administration, disbursement of payments and debtor management. Pobal also provides bespoke and collective capacity building supports to services which include training, 1-2-1 tailored supports and business coaching and an oversight role through monitoring and reporting and audit/verification.

The strategy underpinning the provision of support to CSP services consists of three distinct but related elements including one-to-one support from a team in Pobal, collective supports delivered at a regional and/or national basis by both Pobal and external bodies and intensive coaching supports for individual services delivered by a panel of Business Coaches. A key element of Pobal’s Role in 2020 was supporting the DRCD with the redesign of the CSP. An independent review of the Programme by Indecon Consultants was published on the 30 September, 2020 and sets out 11 key recommendations that the DRCD and Pobal will use to assist with the restructuring of the Programme. The report and high level action plan was published on the gov.ie website.


› While all services received support, 246 received intensive engagement from their Development Coordinator and a total of 89 site and virtual site visits were conducted.

› A total of 19 collective virtual workshops on a range of issues were conducted in 2020.

› Pobal, in conjunction with the DRCD, implemented some of the high level actions as set out in the action plan developed as part of the redesign of the CSP.

COVID-19 – Supports in 2020

› Pobal, through the DRCD, disbursed a support fund to 92% of CSP supported organisations in 2020. This funding provided additional support towards the salary cost of CSP supported employees.

The Rural Social Scheme (RSS) The Rural Social Scheme (RSS) enables members of low income farming and fishing families to do part-time work in, and to the benefit of, their communities. Funded by the Department of Social Protection (DSP), the RSS is managed at a local level by Local Development Companies (LDCs) and by Údarás na Gaeltachta in the Gaeltacht.

Pobal’s Role

Pobal manages the payroll function, as well as operating a Helpdesk facility and developing performance indicators for the Rural Social Scheme.

Tús Tús is a community work placement scheme and activation initiative which provides long-term unemployed people with short-term work experience in a community organisation. Work is provided on a part-time basis to enable participants to avail of training, employment supports and other work. Funded by the Department of Social Protection (DSP), Tús is managed at a local level by Local Development Companies (LDCs) and by Údarás na Gaeltachta in the Gaeltacht.

Pobal’s Role

Pobal operates a payroll function on behalf of the DSP.

25Social Inclusion and Equality

Social Inclusion and Equality

Social Inclusion and Equality26

During 2020, Pobal managed and administered 10 Programmes which supported national and local community-based organisations to implement social inclusion and equality projects and measures on behalf of the Department of Rural and Community Development (DRCD), the Department of Health (DoH) and the Special EU Programmes Body (SEUPB).

Dormant Accounts Fund (DAF) The Dormant Accounts Act 2012 provides for a disbursement scheme which allocates funding to organisations who deliver programmes or projects that work on behalf of and seek to improve the conditions of people who are economically, socially or educationally disadvantaged and people with a disability. Under the Act, the Department of Rural and Community Development (DRCD) is the lead Department which has responsibility for oversight of the processes by which sponsoring Departments disburse Dormant Accounts funding. In 2020, Pobal was responsible for managing projects under Dormant Accounts Fund Action Plans 2014, 2016 and 2018 for three Government Departments.

Pobal’s Role

Pobal provides an integrated operational and management service for the Dormant Accounts Fund (DAF) which includes specification and design of each measure based on the policy priorities of sponsoring Departments, independent appraisal processes and recommendations to Government, contract management and financial management, grantee supports (support sessions and 1-to-1 support to ensure successful project outcomes) and the development of a monitoring framework across all measures and analysis of outputs.


› Completion of project reporting for projects under DAF 2017 Action Plan: Measure 1 – Social Enterprise, Measure 2 – Training and Supports for Carers, Measure 4 – Pre-Activation Supports for Female Refugees and the Female Family Members of Refugees. 69 projects were funded under these measures.

› Development of an appraisal process under DAF 2020 Action Plan – KickStart. The aim of the KickStart Fund is to create and support employment opportunities in the Social Enterprise sector for persons with a criminal conviction who find it difficult to access the labour market as a result. 26 projects were approved under this fund.

COVID-19 – Supports in 2020

› As part of a suite of supports provided by Pobal during COVID-19, grantees were contacted in May 2020 to ascertain if specific supports were needed including project extensions where required and in consultation with relevant Government Departments.

› Pobal provided regular updates to grantees from the Health Services Executive (HSE) and the Department of Health (DoH).


Jason Fitzpatrick (Red Cross) and Deirdre Ryan (Moneygall Development & Red Cross) who took part in the Dormant Accounts Fund - Training and Mentoring for Social Enterprises training run by Offaly Local Development Company

Case Study Offaly Local Development Company – Training and Mentoring Supports for Social Enterprises Dormant Accounts Fund - Training and Mentoring for Social Enterprises (Pilot) Department of Rural and Community Development The Project and Organisation

The Offaly Local Development Company (OLDC) was granted funding via the Dormant Accounts Fund, under the Training and Mentoring for Social Enterprises pilot, to deliver training and mentoring supports to social enterprises (SEs) across the county. SEs were grouped into two stages of enterprise development;

1. Training to existing SEs with many, varied structures and a combination of paid staff, labour scheme participants and volunteers.

2. Intensive mentoring of three new SEs at ideation stage to bring them to a more solid operational footing.

A part-time mentor dedicated to the project would also facilitate the establishment of a Social Enterprise Network to increase collaborative training and greater dissemination of relevant information.

Support was originally planned for in-person delivery. Training was to take place in two locations in Offaly, involving coordinating expertise that would support workers and/or voluntary board directors on operational issues.

Ways in which the project responded to COVID-19 related restrictions and continued to operate in an evolving environment in 2020

In-person mentoring, training and networking took place between January and March 2020. This built project momentum and allowed for good working relationships to be forged for what lay ahead.


Restrictions on movements and gatherings brought about a reassessment of the project format. Meanwhile, the pandemic had an immediate and negative impact on participating SEs that suddenly faced business closure, staffing issues, loss of income streams and a lack of suitable business continuity plans. OLDC immediately provided SEs with mentor support over the phone and quickly adapted the project to an online format. ICT platforms that could be easily navigated by users were researched and one was selected (Zoom).

Work was undertaken with trainers to transform planned sessions for online delivery. An introductory training session was held to inform participants on remote training (e.g. use of relevant online platform and etiquette). This was followed by a series of 20 online training sessions between April and November.

Ideation-stage SEs continued to receive intensive mentoring, also via online meetings. (With a limited number of small in-person meetings while restrictions were briefly lifted.)

Challenges to online learning were identified. Broadband connectivity was sometimes insufficiently reliable for quality participation. Some participants lacked ICT skills and confidence, however their participation was facilitated and supported by the project team where possible.

For participants, the time commitment required of them to attend training or participate in mentoring sessions was lessened now that they did not have to travel. The project attributes higher-than anticipated engagement in some sessions to this factor.

Some additional costs were incurred and additional training resources were required at the outset to plan and prepare the online training series. These were however offset by savings in costs associated with delivering the same training in-person in two different locations. Economies made in training costs were re-assigned to the mentoring budget, enabling a fourth ideation-stage SE to benefit from the project.

Impact of funding: spotlight on Offaly Healthy Homes

The aging population of west and south Offaly is 3.5% higher than the national average. 13 community leaders from across this area were facilitated by a Social Enterprise mentor to identify needs and generate ideas for community-based supports that would enable older people to remain living independently in their homes. A key gap in existing services identified was the delivery of hot, nutritious meals to older people in their own homes in sufficient scale to meet demand.

Intensive mentor support and additional external expertise facilitated a process of market and service model research, identification of partner agencies, costing and capacity-building e.g. in compliance, HR and financial management. This resulted in the generation of a business plan for a meals to the door service.

As the COVID-19 pandemic created unprecedented demand for food delivery services, the new initiative, bolstered by mentor support, brought a social enterprise approach to a collaboration with an existing, small-scale meals on wheels service. This resulted in a capacity increase from the delivery of 78 to 550 dinners weekly, along with other essential services for cocooning older people.

Dormant Accounts Funding facilitated the establishment of Offaly Healthy Homes and the securing of funding for salaried staff which will ensure greater service continuity and business sustainability than a solely volunteer-operated service. This in turn provides a lifeline to a larger number of older people who wish to continue living independently in their own homes and communities.


Figures/Statistics demonstrating project success and/or impact on participants/clients

Key achievements

26 training sessions delivered 6 in person 20 online

Total attendance across the training series was 200 participants1.

6 networking sessions facilitated 18 social enterprises participated in the network Network meetings continue every 6 weeks

The network is working towards achieving common goals collaboratively, e.g. group buying of overheads such as electricity, insurance and accountancy fees.

The mentor continually disseminated information relevant to Social Enterprise staff and boards

Examples of updates include funding sources, programme supports and training opportunities.

Ongoing mentor support to all participating SEs via phone, online or in-person meetings (where feasible)

Finding solutions to operational issues e.g. COVID-19 regulation implementation; HR issues; Corporate Governance; funding applications; policy and procedure development.

Short-term outputs for ideation-stage social enterprises

Offaly Healthy Homes › Business plan developed for meals on wheels service.

› Successfully secured salary funding

Paddle Together › Business plan developed for an outdoor kayaking adventure business

Ballycumber Planning Group › Completed a full community consultation

› Published a 5-year ‘Village Plan’. All key actions are currently being implemented and monitored

Moneygall Development Association › Development Plan generated which identified three enterprise strands; community gym, ‘Digital Hub’ and community shop.

› Community gym ready to begin operations in 2021

1 Not unique individuals, some participants engaged in more than one training session.

Which of these has been most beneficial?

17 Responses

Training Sessions

Facilitated networking sessions

Sharing of information

Mentoring Boards or staffto deal with operational issues

Sharing of resources

29.4%

29.4%

6%

11.8%

23.5%

Would you like to see these reports continuing?

17 Responses

Yes100%


Parents and families participating in training events* organised by Spina Bifida & Hydrocephalus Ireland and funded via Dormant Accounts Fund - 2017 Action Plan Measure 2: Training and Support for Carers. (*Note, all training events took place prior to March 2020).

Case StudyNational Association for Spina Bifida & Hydrocephalus Ireland Dormant Accounts Fund – 2017 Action Plan Measure 2: Training and Support for Carers Department of Social Protection The Project and Organisation

In 1968, a small group of parents whose children had spina bifida and/or hydrocephalus established a voluntary organisation which would highlight awareness of these two conditions and support families, individuals and carers who were affected. These parents were pioneers who laid the foundations for what is now a nationally recognised organisation, Spina Bifida Hydrocephalus Ireland (SBHI). Today, the association has thousands of members nationwide consisting of those with spina bifida and/or hydrocephalus, their parents, siblings, family, friends and carers. Their members have a wealth of knowledge and experience which is invaluable to the association and its future development.

As a result of funding granted under Measure 2 of the Dormant Accounts Fund 2017 Action Plan, to Spina Bifida Hydrocephalus Ireland (SBHI), the SHARE (Spina Bifida Hydrocephalus Advocacy Respect and Empowerment) project was developed.


The purpose of SHARE was to provide training, support and respite to family carers (parents, siblings, extended family and friends) who are responsible for caring and supporting individuals with spina bifida and/or hydrocephalus.

The SHARE Programme was divided into seven key initiatives:

1. Patient handling and first aid course

2. Mindfulness Sessions for family carers

3. Supporting families and family carers resource development

4. Saturday Series – series of information days for family carers

5. Peer support programme development

6. Respite Breaks

7. SBHI Family Breaks


This project had a huge impact on the services and support that we could offer to family carers. We envisaged that the training and information provision would upskill and support the carers within the organisation. The respite breaks allowed for that training to occur as without respite many carers would not have the capacity to attend training or information days.

Unfortunately, the project had to be adapted from March 2020 due to the unforeseen COVID-19 pandemic so planned training, respite break weeks and family weeks had to be cancelled but online programmes and training took its place and work was undertaken on resource development to support family carers.

Family carers have often expressed training and support needs but SBHI have not always had the capacity to deliver the training due to the reliance as a charity on donations and funding. However, the Dormant Account funding received made this possible. We achieved each planned initiative (with some modifications due to COVID-19). The long-term outcomes of this funding mean that we have supported and upskilled family carers with the following: a new pool of resources in the form of trained peer supporters/Sibshop facilitators; printed resources; a Health App; and a template for good practice moving forward.

Figures/Statistics demonstrating project success and/or impact on participants/clients

January 2019 – October 2020 Overall Total of Family carers Trained

Training (CPR, First Aid, Patient Handling, Manual Handling, Mindfulness, Cyber Safety, Preparing for the Future, Coping Mechanisms, Peer Support, Sibshop)

359

Family Support SBHI (no. of families) 13

Respite Breaks (no of breaks/participants) 7/57

Publications 4

App Development 1

“ First aid training was beneficial and very important to me for my role as a carer.

“ Having a child with a disability and seizures, the first aid and CPR course covered what I wanted to know, and I am confident to use the training in any situation.

“ During the manual handling course, I was shown how to get my daughter to transfer from bed to chair and floor to chair with minimal assistance and less risk to me.


LEADER 2014-2020LEADER 2014-2020 The LEADER Programme provides rural communities across the EU with the resources to enable local partners to actively engage and direct the local development of their area through a Community-Led Local Development (CLLD) approach. The Programme is administered by Local Action Groups (LAGs) who are responsible for selecting and approving projects in their respective area in accordance with a Local Development Strategy (LDS). The overall LEADER budget is €250 million. Managed by the Department of Rural and Community Development (DRCD), grant aid is awarded to projects under the following themes:

› Economic Development, Enterprise Development and Job Creation

› Social Inclusion

› Rural Environment

Pobal’s Role

Pobal supports the Department in delivering the following distinct elements of LEADER:

› Financial Verification

› Performance Monitoring and data quality checking;

› LEADER ICT System maintenance and technical supports


› The roll out of training to Department and Inspectorate staff on the new Inspections functionality on the LEADER ICT system.

› Completion of data migration project uploading all offline Inspection records onto the live system.

› A number of ICT enhancements to the LEADER system were introduced in 2020 on completion of UAT including new functionality around recording of Capital Site Visits and False Declarations.

› Pobal completed Article 48 checks on 477 Projects, 397 Claims and 362 Monthly Returns in 2020.

› Two information events were held in the first quarter 2020 to present the new User Guide to the Department Inspectorate team.

› 2080 LEADER queries were responded to in 2020.

PEACE IV The Peace Programme is an initiative of the European Union which has been designed to support peace and reconciliation. The Peace Programme was initially created in 1995 as a direct result of the EU's desire to make a positive response to the paramilitary ceasefires of 1994. The current PEACE IV Programme, managed by the Special EU Programme Body (SEUPB), provides opportunity for continued EU assistance to help imbed the peace and support reconciliation within the eligible region of the six counties of Northern Ireland and the adjacent six border counties of Ireland.


Pobal’s Role

Pobal is a partner member of the YouthPact consortium which is the Quality and Impact Body for ‘Objective 2.1 - Children and Young People’ of the PEACE IV Programme. YouthPact is a cross border partnership made up of four organisations: Co-operation Ireland (CI) (Lead Partner), Ulster University (UU), National Youth Council of Ireland (NYCI) and Pobal.

The role of YouthPact is one of impact support and quality assurance working with the projects directly working with young people aged 14-24 years across the 12-county cross border region. The objective of this initiative is to enhance the capacity of young people to form positive and effective relationships with others of a different background and make a positive contribution to building a cohesive society. The Programme works with 7,400 young people who are most marginalised and disadvantaged completing Programmes which develop their soft skills and a respect for diversity. YouthPact provides a series of activities to support, train, advise and signpost staff from the delivery projects. The purpose of the work is to maximise the impact of the Programme by supporting a high-quality youth work approach and nurturing a strong change and outcomes focus.


Continued support of 11 PEACE4YOUTH projects included:

› The production of 18 e-zines for projects, workers and the wider youth sector, 75 individual project support meetings, 29 individual project specific development training days, six ‘cluster group’ focus sessions, facilitation of 12 Coordinator meetings, plus14 large scale thematic training events/seminars. Of particular note were the ‘Introduction to Youth Work’ online sessions delivered four times since September 2020 which were also requested externally.

› 6 ‘Young Voices’ events were held where young people on the Programme are engaged to give their opinions on certain topics. Four of these events were focused on hearing about their opinions on the PeacePLUS Programme and two more were focused on how COVID-19 and the lockdown had impacted their lives.

› OCN Level 2 award level was completed by 20 participants.

› The production of key publications included: two discussion/policy papers: ‘Why Young People Join, Why Young People Stay’ and ‘ARK Policy Brief – Young People and Peace Building, Challenges and Opportunities’, a recruitment spreadsheet with Peace4Youth project information which was circulated across the Department for the Economy Careers’ Service teams and Education and Training Board (ETB) career services and a ‘Snapshot in Time’ infographic.

› YouthPact continued to cultivate relationships with other key stakeholders in the project including the Special EU Programmes Body (SEUPB), Queens University, the Department for the Economy Northern Ireland and the Department of Children, Equality, Integration, Disability and Youth (DCEDIY). Their interactions and interventions on behalf of the delivery projects in discussions with the SEUPB were particularly important this year.

COVID-19 Supports in 2020

› COVID-19 impacted every aspect of the PEACE4Youth Programme and as such, the majority of the events, training activities and support meetings held in 2020 were in response to COVID-19 and the delivery of supports related to same. The YouthPact output in terms of numbers of events increased significantly with a large proportion of these being held remotely. From 23 March, 2020, YouthPact has been working exclusively online. In comparison to 2019, an additional 20 support and development meetings,15 project specific development training sessions and eight Coordinators’ meetings were held and 12 e-zines were produced. In addition, a range of other ad hoc supports were offered throughout the year.

› A primary role adopted by YouthPact during the pandemic has been as a conduit between the funding body, SEUPB, and the delivery projects. 2020 raised many challenges for the PEACE4Youth projects and as such, a large degree of discussion, change and implementation had to take place. This included ongoing discussions between SEUPB and YouthPact (at the request of and on behalf of the projects), as well as three separate meetings, facilitated by YouthPact, between the Coordinators of the projects and SEUPB staff.


Joe O'Brien TD, Minister of State with responsibility for Community Development and Charities and Anna Shakespeare, Pobal CEO pictured at the 2020 launch of the SICAP Annual Progress Report 2019

Social Inclusion and Community Activation Programme (SICAP) The Social Inclusion and Community Activation Programme (SICAP) aims to address high and persistent levels of deprivation through targeted and innovative, locally led approaches. It targets and supports those who are disadvantaged in Irish society and less likely to use mainstream services. The Programme supports communities to address social exclusion and equality issues, developing the capacity of local community groups and creating more sustainable communities. Separately, the Programme supports disadvantaged individuals to improve the quality of their lives through the provision of lifelong learning and labour market supports.

SICAP is managed locally by 33 Local Community Development Committees (LCDCs) with support from local authorities. Programme actions are delivered by Programme Implementers (PIs) across 51 Lots. The European Social Fund (ESF) Programme for Employability, Inclusion and Learning (PEIL) 2014-2020 is co-financing SICAP with the Department of Rural and Community Development (DRCD) in the years 2018-2020 for €60 million.

Pobal’s Role

› Designing, managing and administering the ICT platform used by Programme Implementers and Local Community Development Committees (IRIS).

› Providing capacity building supports and training to Programme Implementers and Local Community Development Committees (LCDCs).

› Carrying out technical checks as part of performance reviews and the annual planning process. (Pobal is not, however, a direct party to the Funding Agreement).

› Providing an ongoing support role on ESF requirements including Simplified Cost Option (SCO) design, verification and claims process.



› A high-level review of 51 2019 End of Year Reports, 2020 Mid-Year Financial and Monitoring Returns and 2021 Annual Plans to ensure compliance with Programme requirements.

› 50 case studies, submitted through a variety of mediums including written, audio and video, were reviewed.

› 2,687 local community groups and 26,178 individuals were supported under SICAP in 2020.

› The ‘My Journey, A Distance Travelled Tool’ (DTT) was launched in January 2020. However, due to COVID-19, the planned rollout of training and implementation was stalled. Despite this, 26 LDCs implemented the DTT with 291 clients.

› In Q4 2020, online DTT training was delivered by Pobal at over six sessions with circa 80 participants.

› A range of supports were provided to IRIS users in 2020 including a training day in Dublin for LCDC staff, the development of five guidance webinars which are now available online, three online training sessions with LDC staff and one online training session with LCDC staff.

› Pobal developed a ‘SICAP Induction Manual’ in 2020 for local authority LCDC support staff. Its purpose is to assist new local authority LCDC support staff on their technical role in SICAP and support the LCDC in overseeing the implementation of the Programme.

› 30 LCDC engagement meetings took place in 2020, the majority of which were online. Lot level Social Inclusion Data Analysis Reports were presented at each meeting to assist Programme planning for 2021.

› In September 2020, the ESRI and Pobal launched a report titled ‘Evaluation of SICAP Pre-employment Supports’. The opening address at the online event was delivered by Joe O’Brien TD, Minister of State with responsibility for Community Development and Charities, This new piece of research, conducted by the ESRI, showed improved employment outcomes amongst the long-term unemployed who received employment related supports through SICAP.


In 2020, SICAP responded rapidly and flexibly to the COVID-19 pandemic, with LDCs and LCDCs supporting local communities and individuals during restrictions and preparing to tackle a legacy of unprecedented job losses. Examples of COVID-19 responses and supports provided through SICAP are:

› Bray Area Partnership set up the ‘Bia Project’ delivering free food parcels and meals to disadvantaged families and older people in the area and assembled a bank of devices to address the digital deficit for beneficiaries.

› Louth LEADER Partnership provided a range of supports to local community groups including Zoom training, COVID-19 Health and Safety training, grant assistance for Personal Protective Equipment (PPE), IT equipment, food bank services and a broad range of practical supports and encouragement.

› West Limerick Resources’ ‘Fabric Mask Making’ initiative distributed over 4,500 masks, 2,000 laundry bags and 5,000 ear savers to 16 nursing homes, hospitals, residential facilities and a number of family carers in the West Limerick community.

In recognising the challenges for LDCs and LCDCs in delivering SICAP in 2020 during the crisis, Pobal coordinated a Frequently Asked Questions’ process to deal with immediate queries and issues emerging for LDCs in responding to community needs during the COVID-19 pandemic. This process led to significant flexibility been given by Pobal and the Department of Rural and Community Development (DRCD) to Programme requirements so that SICAP would be well positioned to respond to support needs of individuals and communities. Examples include:

› Flexibility on achievement of KPI targets to take into account the challenges facing LDCs in the engagement with individuals and communities and the increased levels of engagement with non-caseload and social enterprises.

› Increases to maximum grants given to LCGs and individuals to respond to higher level of need.

› Flexibility provided for costs associated with IT enhancement to support LDC staff to work from home and provide supports to beneficiaries online, as well as costs associated with Personal Protective Equipment (PPE) for frontline staff.


Case Study Cavan Food Initiative Cavan County Local Development Partnership Social inclusion and Community Activation Programme (SICAP) Department of Rural and Community DevelopmentThe Project and Organisation

Cavan County Local Development (CCLD) is a community-led Local Development Company. The company delivers a range of rural, social, and economic programmes at a local level across County Cavan including, the Social Inclusion and Community Activation Programme (SICAP), LEADER, Tús and the Rural Social Scheme (RSS).

Through SICAP, Cavan County Local Development responded to the needs of communities during the COVID-19 crisis, providing a range of supports such as the Food Initiative, which included coordinating a countywide Food Hub initiative and Meal on Wheels service.


St. Bricin’s Secondary School in Belturbet requested the supports of CCLD due to concerns that many students would go hungry as a result of the national lockdown period. Before the pandemic, the school, through Food Cloud, was providing school meals to disadvantaged students during the school term, but as the school was now closed there was no way of reaching the students remotely.

On 21March 2020, SICAP staff from CCLD using its outreach office located in the town of Belturbet packed 45 food parcels. A Civil Defence volunteer then delivered the parcels to disadvantaged families living locally. Due to wider demand across the county, it was decided to establish a number of Food Hubs starting with locations where CCLD had its outreach offices.


A significant collaborative effort was required and with support already being offered by Cavan Civil Defence, SICAP staff through their existing relationships, added a number of other agencies and organisations to the cause including, An Garda Síochána, Cavan County Council, the Family Resource Centres, local GAA clubs, Cavan Public Participation Network (PPN), St. Vincent De Paul, Tusla, Fóroige and the Health Service Executive (HSE). Staff were also redeployed within CCLD from the LEADER, RSS and Tús programmes to support the initiative.

Chief Officer John Donohoe of Cavan LCDC and Cavan County Council delivering games donated by Cavan Sports Partnership for families receiving support under the Food Initiative.

Food supply

CCLD and its partners contacted local food suppliers, supermarkets and Food Cloud informing them that they were setting up Food Hubs and asked them for support with food donations. In return, they provided the local donors with marketing and promotion through our website and social media channels. They also placed bins and trollies at the entrances/exits of supermarkets seeking donations of non-perishable items from customers.

Outcomes

› By 2nd April, eight Food Hubs were established throughout the county coordinating the delivery of food parcels to 600 households on a weekly basis over a 12-week period.

› Wellbeing packs were provided to households to promote exercise, reduce boredom and improved mental health.

› A database of households most in need of support was created, which helped to measure how much food was required weekly and was also used to report weekly to Food Cloud on how many people were supported.

› A Meals on Wheels Service was established on April 24. The service has grown from strength to strength with over 100 older people receiving meals weekly across county Cavan.

› Vulnerable households were identified and a range of wrap around supports were provided to them as well as food provision.

› Many children and older people didn’t go hungry as a result of the lockdown period

› An Garda Síochána and Civil Defence provided security and peace of mind by checking in on vulnerable people and developed a positive relationship with them.

› The interagency and community collaboration gave the scale required to have an all-county approach. It also cemented positive working relationships into the future.

› The general public’s appreciation of the generosity of food businesses across the county was also well documented.

› Mental health and wellbeing improved among the vulnerable groups during the lockdown period and vulnerable people were able to regularly communicate any issues they were experiencing.

› The Initiative helped to create similar food initiatives in 21 other counties and the infrastructure remains in place for any future emergency.


Scheme to Support National Organisations (SSNO) The Scheme to Support National Organisations (SSNO) provides multi-annual funding towards the core costs of national organisations in the community and voluntary sector to assist them to operate and fund core staff positions. SSNO has a primary focus on the provision of core funding to national organisations that demonstrate good governance and deliver services and supports that have a focus on one or more of the following: addressing poverty, social exclusion and promoting equality. Funded by the Department of Rural and Community Development (DRCD) and managed by Pobal, €18.7 million has been allocated to 74 organisations under the SSNO Programme to date.

Pobal’s Role

Pobal’s key responsibilities include the appraisals of applications, contract and financial management, provision of grantee supports, reviewing returns, analysing mid and end of Programme reports and verification and audit.


› A new portal was developed to facilitate the submission of annual progress reports.

› 74 grantees submitted annual progress reports in 2020.


Case Study Rape Crisis Network Ireland Scheme to Support National Organisations (SSNO) 2019 – 2020 Department of Rural and Community DevelopmentThe Project and Organisation

The overall aim of the Scheme to Support National Organisations (SSNO) is to provide multi-annual funding towards the core costs of national, community and voluntary organisations in Ireland. The scheme assists grantees to operate and fund core staff positions. SSNO has an overall budget of over €18.5m from 2019-2022. It is funded by the Department of Rural and Community Development (DRCD) and administered by Pobal.

The SSNO primarily focuses on the provision of core funding to national organisations that:

› Provide supports (both direct and indirect) to those who are disadvantaged

› Demonstrate good governance

› Deliver services and supports that have a focus on one or more of the following: addressing poverty,addressing social exclusion, promoting equality.

Rape Crisis Network Ireland (RCNI) is a specialist information and resource centre on rape and all forms of sexual violence with a proven capacity in strategic leadership. They are the representative, umbrella body for their member Rape Crisis Centres. The RCNI receives funding from the SSNO to operate and fund core staff positions.


In March 2020 the entire rape crisis sector transformed its model of service delivery. Some of the changes, such as moving to online working, were already being explored and considered, but the move to embrace and integrate online working was, they understood, going to involve a careful process of engagement and reskilling that would take years. In the end the Rape Crises Centres did it within a week.

The RCNI’s task was to support that transformation, identify gaps and rapidly back-fill the infrastructure they had not yet built. The RCNI doubled in size. They went from two to four full-time staff and from a part-time staff of three to six. They rapidly produced bespoke policy, guidance, infrastructure and evidence to meet the multiple challenges.

They ramped up communications, networking, information and learning sharing. They focused on technology needs, both in terms of hardware and skills, and most importantly they considered how to secure the very high level of confidentiality and privacy that is necessary for rape crisis work.

Alongside this work they asked how workers across the sector, both the counsellors and support staff around them, could be sustained and supported now that they too were isolated from their support structure in the centres. Lastly, RCNI looked to provide centres and policy makers responding to the crisis with close to real-time data on trends and changes. By June, they were able produce accurate data about the significant changes in demand and usage of rape crisis services over the first 4 months of the pandemic. Rape Crisis service output increased by 30% in terms of appointments scheduled during the first four months of the pandemic.

The RCNI also continued with their regular work. 2020 was always going to be exceptionally busy even before the Pandemic, as years of interagency engagement, public awareness and learning was moving the network into a period of transformation of their national response to sexual violence. The Programme for Government solidifying the promise for transformation with three parallel processes of national review and change becoming activated by the end of the year.


“What we needed most to cope with the crisis and transformation of 2020 was the security to be able to innovate, adapt and expand to understand and meet the challenges. This is precisely what the SSNO fund gives us because it is multiannual and funds core posts within the organisation. This means we could safely expand, drawing on new public and private funding streams, and rapidly change from this secure core. Executive Director Rape Crisis Ireland Network, Dr. Cliona Saidlear

A socially distant meeting with Minister for Justice Helen McEntee TD in summer 2020 with RCNI Chair Grace McArdle and Executive Director Dr. Cliona Saidlear.


Seniors Alert Scheme (SAS)The objective of the Seniors Alert Scheme (SAS) is to encourage community support for vulnerable older people in our communities through the provision of personal monitored alarms to enable older persons, of limited means, to continue to live securely in their homes with confidence, independence and peace of mind.

Funding is available under the Scheme towards the purchase of equipment by a registered organisation i.e. personal alarm and pendant. The first year of the cost of monitoring by a registered monitoring provider is also provided free of charge under the Scheme from 1 November, 2018 when a range of changes to the Programme were implemented.

The equipment is funded via Pobal from the Department of Rural and Community Development (DRCD) and made available through community, voluntary and not-for-profit organisations registered with Pobal under the SAS.

Pobal’s Role

› Contract management of equipment suppliers including designing and managing associated procurement processes.

› Administration of the Programme including provision of a Client Services’ Helpdesk to answer all SAS queries, processing of applications made by registered community groups for eligible older people, supplier payments and registered community group administrative payments.

› Provision of capacity building supports to registered community groups.

› Assisting the DRCD in day-to-day queries on the Scheme.

› Data management, analysis and preparation of an annual progress report.

› Verification role.


› Work commenced on the development of a replacement ICT system to support delivery of the Scheme.

› A re-procurement process was advertised in December 2020 to appoint suppliers for the next iteration of the Seniors Alert Scheme (SAS) to be delivered in 2021.

› Of the applications submitted via the Scheme,16,939 applications were approved in 2020.

› As at 31 December, 2020, there were 662 active SAS local organisations.


› A Memorandum of Understanding (MOU) was developed with ALONE to support vulnerable older people who made contact with monitoring providers’ referrals to ALONE supports including practical and befriending services.


Healthy Ireland Fund (HIF) The Healthy Ireland Fund (HIF) supports innovative, cross-sectoral evidence-based projects and initiatives that aid the implementation of key national policies in areas such as obesity, smoking, alcohol, physical activity and sexual health. Funded by the Department of Health (DoH), Pobal manages the allocation of funding under two strands.

The first strand (strand one) provides funding to Local Community Development Committees (LCDCs) and Children and Young Persons Services Committees (CYPSCs) to deliver locally based actions that contribute to the Healthy Ireland Policy Framework. Strand two supports three national initiatives led by the Local Government Management Agency (LGMA), Age Friendly Ireland and Mayo Education Centre.

In addition, the Healthy Ireland Fund structure enables the delivery of two smaller Programmes, the Community Mental Health Fund and the Community Resilience Fund (CRF).

Pobal’s Role

Pobal’s key responsibilities in 2020 included management of HIF Round 3 on behalf of the Department of Health (DoH). Services provided include contract and financial management services, provision of grantee supports and reviewing returns.



› Seven support events were delivered in 2020 with 233 participants in attendance.

› 378 support queries were addressed on the HIF ICT portal and ‘HIF Knowledge Centre’ throughout the year.

› Submission and approval of 35 change requests from grantees on the planned HIF Programme of Work.


› Provision of funding to 53 grantees under the new Community Resilience Fund (CRF) delivered via the Healthy Ireland Fund (HIF) structure. The CRF is a direct response to COVID-19.

› The HIF delivery timeframe has been extended by six months to take account of the impact of COVID-19.

Sláintecare Integration Fund (SIF) The aim of the Sláintecare Integration Fund (SIF) is to support service delivery which focuses on prevention, community care and integration of care across all health and social care settings. The Fund seeks to promote the engagement and empowerment of citizens in the care of their own health, scale and share examples of best practice and processes for chronic disease management and care of older people. In addition, the Fund seeks to encourage innovations in the shift of care to the community and provide hospital avoidance measures.

Pobal’s Role

Pobal’s key role in 2020 involved managing the administration of the Fund on behalf of the Department of Health (DoH). This included the provision of contracting and financial management services, as well as case management supports for 126 projects.


› Management of the extension process which led to revised end dates in 2021 being agreed for the vast majority of SIF projects.

› Establishment of SIF portal to facilitate interim progress and financial reporting by all SIF projects.


› Completion of project appraisals for Department of Health (DoH) for COVID-19 response projects.

› Completion of a ‘Readiness to Resume’ assessment for over 70 Health Service Executive (HSE) projects that paused for an initial period of three months in March 2020 as a result of COVID-19.

› The Programme timeframe has been extended into 2021 to take account of delays experienced by projects as a result of COVID-19.


TidyTowns – Caring for our Community 2019/20 DRCD Grant ProgrammeThe Department of Rural and Community Development (DRCD), as part of its overall commitment to the annual TidyTowns competition (delivered in conjunction with SuperValu), provided a grant allocation to active TidyTowns competition entrants in 2019 for spend in 2020 and announced a further round of funding in 2020 for allocation in 2021.

Funding provided was to support the enhancement activities undertaken by local TidyTowns Committees across the country.

Pobal’s role

Pobal supported the Department of Rural and Community Development (DRCD) with the administration of this initiative. The timeline for eligible spend was extended into 2021 due to impacts of COVID-19.

Additional funding of €1 million to help TidyTowns groups to prepare for the 2021 SuperValu TidyTowns competition was announced by DRCD on 24 December, 2020. This funding is in addition to €1.4 million allocated to TidyTowns groups at the end of 2019.

This funding will provide €1,000 for every eligible TidyTowns group in the country and Pobal will oversee the administration process associated with this into 2021.


› Organisations were invited to apply for the 2020 round of funding in December 2020 and applications will be processed in 2021.

› Communication on application details in respect of the additional €1 million fund announced in December 2020 was issued to 987 Tidy Towns Committees.


COVID-19 Stability Fund The COVID-19 Stability Fund was established in 2020 and played an important role in providing much needed financial assistance to community and voluntary organisations, charities and social enterprises to help them continue to provide critical supports and services during that year.

The primary aim of the COVID-19 Stability Fund is to help organisations which are suffering financially due to a reduction in their fundraising or traded income so that they can continue to deliver eligible critical services to vulnerable people in their community.

Funded by the Department of Rural and Community Development (DRCD), the Fund has played an important role in providing much needed financial assistance to many community and voluntary organisations, charities and social enterprises to help them continue to provide critical supports and services in 2020.

Pobal’s Role

In 2020 Pobal’s Role included: Programme design, design of the application process via an online portal, the development of application support, the provision of a designated online support email account for queries, the production of step-by-step ‘How to Apply’ video guide, the appraisal of applications and recommendations to the DRCD, the design of Programme rules for successful grantees and the disbursement of funding to the successful organisations.

Number of organisations approved for funding

582Total amount of funding awarded

€43,130,146Number of organisations by funding amount awarded bands

0 100 12080604020

(c) 10,001 - €20,000

(b) €5,001 - €10,000

(a) €1 - €5,000

(d) 20,001 - €30,000

(e) 30,001 - €40,000

(g) 50,001 - €100,000

(h) 100,001 - €150,000

(f) 40,001 - €50,000

49

72

89

56

37

35

111

36

(i) 150,001 - €200,000 97


› 582 organisations approved for funding.

› €43,130,416 million in total funding awarded.


Early Learning and Care

Early Learning and Care48

During 2020, Pobal continued to work on behalf of the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) to support the ongoing development of Early Learning and Care (ELC) services through the programmes administered on the Department’s behalf. These included the Early Childhood Care and Education (ECCE) Programme, the Community Childcare Subvention Saver Programme (CCSP) and Training and Employment Childcare Programmes (TEC) as well as the National Childcare Scheme (NCS). However, 2020 was a year like no other, with centre-based Early Learning and Care (ELC) and School Age Childcare (SAC) providers closing unexpectedly on 12 March, 2020 in response to the national public health emergency created by COVID-19. At that point, over 170,000 children were registered on the NCS, CCSP and ECCE Programmes, with funding flowing regularly to 4,500 service providers. NCS and CCSP both reopened from 29 June, 2020, both Schemes had been suspended from 3 April, 2020.

The Temporary Wage Subsidy Childcare Scheme (TWSCS), providing specific top-ups to and through ELC providers, was introduced for 12 weeks to support the ECCE sector until the end of June 2020. The DCEDIY also introduced a Temporary Childcare Scheme for Essential Health Workers (TCSEHW) in an effort to support frontline workers which unfortunately did not gain traction during May 2020 and was subsequently closed.

A Capital Reopening Grant fund of €12.7million was disbursed by Pobal through a streamlined application and contracting process for banded grants, based on DCEDIY scheme child registrations as a proxy for ELC service sizes. The grants ranged from €1,000 to €10,000 per ELC service. Additionally, a small fund provided €500 per tax compliant Childminder registered with the local City/County Childcare Committees (CCCs). This Fund incorporated the standard Childminding Development Grant Fund. It was managed through the CCCs with Pobal managing the contracting and payment of grants thereafter.

Pobal has played a significant role in supporting the ELC and SAC sector throughout a challenging and difficult time. This significant cohort of Programmes and supports was delivered in parallel with the management of Programme closures and planning for reopening, Programme Readiness and the migration of the ECCE Programme to the Early Years’ Platform (EYP).


National Childcare Scheme (NCS) The National Childcare Scheme (NCS) is a national scheme of financial support for parents towards the cost of quality childcare. The Scheme is the first statutory entitlement to financial support towards the cost of childcare and will replace the existing targeted childcare subsidisation schemes with a single, streamlined and more user-friendly scheme.

Pobal’s Role

Pobal was responsible for the development of the Scheme and the underpinning innovative ICT system in line with the policy as set out by the (then) Department of Children and Youth Affairs (DYCA).

As Scheme Administrator, Pobal oversees the management and implementation of the NCS and is responsible for providing a professional, cost-effective and efficient service that aligns with the Scheme’s policy objectives. In this context, Pobal is responsible for managing a large-scale Contact Centre, processing applications, making payments, maintaining and supporting the ICT system, as well as facilitating reviews, complaints and independent appeals.


› 71,654 applications submitted.

› 92,257 CHICKS calculated.

› 46,606 unique children with an active weekly claim.

› 2,957 unique facilities with an active NCS 2020 budget approval.

Early Childhood Care and Education Programme (ECCE) The Early Childhood Care and Education Programme (ECCE) provides early childhood care and education for children of pre-school age. Children are eligible to start the ECCE Scheme in the September of the year that they turn three years old. All children are entitled to two full academic years on the ECCE Scheme. The State pays a capitation fee to participating playschools and daycare services that provide a pre-school service free of charge to all children within the qualifying age range.

Pobal’s Role

Pobal provides a range of services for ECCE including contracting approved providers, administering child registrations, paying providers and on-site compliance checks. Since September 2018, Pobal has had responsibility for processing Higher Capitation applications and making payments to service providers on behalf of the Department of Children, Equality Disability, Integration and Youth (DCEDIY).


› 113,163 approved registrations for the 2019/2020 Programme call year.

› 105,975 unique children supported for the 2019/2020 Programme call year.


Following the instruction for ELC/SAC service to close on 12 March, 2020 due to COVID-19, payments on CCSP/TEC Saver Programme, ECCE and NCS continued ex gratia until 10 April and 12 April, 2020 respectively. There were a number of additional measures introduced to support services over the course of 2020 to ensure sustainability of services including:

› Temporary COVID-19 Wage Subsidy Childcare Scheme (TWSCS)

› Programme Support Payment 2019/20


› COVID-19 Reopening Grant

Services reopened at the end of June 2020 and funding of services was resumed.

On 25 July, 2020, the Minister for Children, Equality, Disability, Integration and Youth (DCEDIY) announced the July stimulus funding package for the Early Learning and Care (ELC) and School Age Childcare (SAC) sector from 24 August to end 2020 which included:

› Continuation of all DCEDIY ELC and SAC subsidy schemes (NCS, CCSP/TEC Saver Programmes) and resumption of the ECCE Programme at existing capitation and subsidy rates, including ECCE Higher Capitation.

› Access to the Revenue-operated Employment Wage Subsidy Scheme.

› A sustainability fund accessible to providers (not-for-profit and for-profit).

Better Start Better Start National Early Years’ Quality Development is an initiative to promote and enhance inclusive high-quality Early Learning and Care (ELC) for children from birth to six years of age in Ireland.

Pobal’s Role Pobal hosts the Better Start service on behalf of the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) and provides a range of associated management and support services. Pobal does not have a remit to disburse funding under this Programme.


› Early Years’ Specialists carried out a total of 3,218 engagements with settings. Visits to settings were suspended in March 2020 due to COVID-19. Work continued via phone, email and Microsoft Teams.

› A total of 326 participants were enrolled on the National Síolta Aístear Initiative (NSAI) in 2020. The NSAI was suspended in March 2020 due to COVID-19.

› One Síolta validation was completed by two Early Years’ Specialists in 2020. Síolta validations were suspended due to COVID-19.

› 12 Early Years’ Specialists were reassigned to the Public Health Risk Assessment teams within the Health Service Executive (HSE).


Case Study New Adventures Preschool Better Start Quality Development Service Department of Children, Equality, Disability, Integration and Youth The Project and Organisation

New Adventures Preschool is a small private Early Childhood Care and Education (ECCE) setting in rural Woodford, Co. Galway. The owner works independently, caring for 10 children daily. Her aim is to provide a high quality outdoor early learning setting in the local community, using a child-led curriculum approach and engagement with the natural environment to support the holistic development of the child. In September 2019, after 12 years of practice, the owner adapted the ECCE session from an indoor to primarily outdoor session, and attributed the success of doing so to the strong partnership with families.

Outdoor preschools are becoming increasingly popular in Ireland. The children at New Adventures spend most of the three-hour session outside, engaging with a wide variety of open-ended materials. Collecting eggs from hens and planting seeds provides the children with opportunities to participate in real life tasks. Outdoor play supports problem-solving skills, creativity, physical activity, risky play, contact with nature and much more.

New Adventures receives Department of Children, Equality, Disability, Integration and Youth funding and Pobal administered support under the Early Childhood Care and Education (ECCE) scheme - a universal programme that is available to all children aged between three and five years. The setting also benefited from a Covid-19 Capital Grant support that enabled them to expand the outdoor cabin to allow for more space.

Pobal’s Role

Since 2014, Better Start, hosted by Pobal on behalf of the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) has provided a free Quality Development Service to Early Learning and Care (ELC) settings to support them in implementing Síolta, The National Quality Framework for Early Childhood Education and Aistear, the Early Childhood Curriculum Framework.


Impact of funding or programme supports on target group/individuals:

In 2019, the setting engaged with the Better Start National Quality Development Service. A Better Start Early Years Specialist (EYS) provided on-site and on-line mentoring, working in working in partnership with the owner of the setting to develop and implement quality development plans.

The EYS undertook eight onsite visits to the setting from November 2019 to March 2020, and engaged in 10 online mentoring appointments up to November 2020, following public health guidelines.

The quality development process focused on three main areas:

› Enhancing the outdoor environment

› Supporting Transitions

› Planning and Assessing

The owner engaged well with the quality development process, reflected critically on practice and made many changes while keeping the children at the centre of quality practice. She developed new methods for recording and documenting the children’s learning and development. A focus on Supporting Transitions prompted her to implement visual strategies and ensure that the daily routine is consistent and familiar to all children. This, in turn, influenced the children’s social and emotional well-being, and reinforced the relationships between the owner and children.

“

My experience working with the Better Start Quality Development has been rewarding especially when I changed to an outdoor preschool. I have routines and visuals now in place. I also now identify and document key moments in the children’s experience as they give me evidence of important insights into their learning and development. Since I changed to an outdoor preschool I found that the children have increased lots of movement through their play and this has resulted in a total reduction in frustrations. I also got experience of adapting to remote online video support which I found very rewarding and challenging because I never did this before and it helped me do courses and meetings in relation to the early learning environment. The Early Years Specialist coached me and gave me the confidence to deal with conflicts among children. When she came to the outdoor preschool she fitted in so well with the children and joined in their activities and routines of the sessional service. She helped me plan and implement quality development goals. The main benefit came from the Early Years Specialist working with me and receiving feedback from her visits. She was calm and easy to listen to and had easy and simple solutions. Geraldine Fahy, Owner/practitioner New Adventures Preschool.


Access and Inclusion Model (AIM) The Access and Inclusion Model (AIM) is a model of supports designed to ensure that children with disabilities can access the Early Childhood Care and Education (ECCE) Programme in mainstream pre-school settings. Its goal is to empower service providers to deliver an inclusive pre-school experience, ensuring that every eligible child can fully participate in the ECCE Programme and reap the benefits of quality early years’ care and education. AIM is a child-centred model, involving seven levels of progressive support, moving from the universal to the targeted based on the needs of the child and the service provider. AIM was established in 2016 and has grown significantly since then.

Pobal’s Role

Pobal manages and administers core processes of AIM primarily the application, appraisal and decision-making processes for AIM Levels 1, 5 and 7. Pobal is also tasked with some responsibilities which cross levels and has strived to maintain oversight on a ‘whole project’ basis to support the delivery of a cost effective and efficient service which avoids duplication or gaps, captures informative data and best serves the children and families availing of AIM support.


› A total of 5,689 AIM supports were provided with 3,969 children benefiting from the Programme.

› Funding of €18.5 million was administered under the various levels of the Programme.


› The application process for AIM supports has remained open throughout COVID-19.


Oliver Sheehan - Owner/Director, Aisling Sheehan - Childcare Practitioner Mary Geary's Childcare.

Oliver Sheehan - Owner/Director, Yewande Ladejobi - Childcare Assistant, Emma Lane - Childcare Assistant Mary Geary's Childcare.

Case Study Mary Geary’s Childcare Ltd. Better Start Access and Inclusion Model (AIM) Programme Department of Children, Equality, Disability, Integration and YouthThe Project and Organisation

Mary Geary’s Childcare Limited, established in 2003, is a private full day-care early learning and care setting operating from a purpose-built premises in Carrigtohill Co. Cork. It provides full day care, sessional Early Childhood Care and Education (ECCE), a breakfast club and an afterschool service for up to 400 children aged between four months and 12 years. It employs 84 adults and has two Inclusion Co-ordinators (INCOs) who provide leadership in diversity, equality and inclusion. The curriculum for learning is informed by Aistear, the early childhood curriculum framework for all children in Ireland, from birth to six years of age.

Pobal’s Role

The Better Start Access and Inclusion Model (AIM) is a child-centred model involving seven levels of support, from universal to targeted, based on the abilities and needs of the child and the ECCE setting. Access to supports is equitable and nationally consistent. Tailored, practical supports are offered to all children who apply.

AIM is an integrated model, working in partnership with parents, ECCE providers, Health Service Executive (HSE) services, and other relevant professionals. The goal is to deliver inclusive, high-quality pre-school experiences to every child in the universal state-funded ECCE programme through professional collaboration.

Impact of funding or programme supports on target group/individuals:

Under AIM Level 4, a Better Start Early Years Specialist (EYS) provides expert early years educational advice and mentoring. The EYS works collaboratively with the parents, the setting and relevant professionals to develop and implement access and inclusion plans for children availing of AIM supports. Since 2014, this setting has accessed AIM Level 4 advice and mentoring for twenty-five children.


“AIM support has been hugely beneficial to our service and we believe we are a better service as a whole as a result of it, it aids us in leading the way in inclusion and diversity in our early years’ service.” (Inclusion Co-Ordinator).

In 2020, Mary Geary’s Childcare had 10 children availing of AIM support. The EYS made three visits to the setting, prior to the closure of ECCE services due to Covid-19. Since March 2020, the EYS provided telephone and online mentoring support. This was underpinned by a strengths-based approach and included mentoring and coaching, observations, modelling, reflective discussions and online training in Little Lámh and Hanen Teacher Talk, Module A - ‘Encouraging Language Development in Early Childhood Settings’.

Resources from the Aistear Síolta Practice Guide and other evidence-based practice, research and evaluation supported the practitioners and EYS in developing Individual Access and Inclusion plans and goals. The EYS encouraged reflection and refining of observation skills to enable practitioners to identify a child’s individual needs and abilities. Individualised and universal supports were implemented to ensure that each child had positive educational experiences tailored to their learning and development.

“The early years teachers have gained so many skills and such experience over the years, that have not only built our confidence in supporting children, but also huge confidence in building partnerships with parents.” (Inclusion Co-Ordinator).

Throughout the Covid-19 pandemic, ongoing telephone and online meetings provided the practitioners with a space for deeper exploration of their practice and its impact on children’s participation. Children’s goals were updated and adapted to the children’s changing needs and abilities.

“Our early years teachers had the resources and skillset to continue to provide the support needed to parents and children, even though we did not have our usual EYS visits. We adapted and used online video calls to accommodate parent’ meetings and did not allow COVID-19 to be a barrier between us and the children and parents. We prided ourselves in keeping up excellent communication with our children and parents and we believe this helped the transition back to our setting for both parents and children. Our EYS was also always at the end of a phone call/email when needed, so we did not feel our support levels drop during the pandemic.” (Inclusion Co-Ordinator).

Ongoing AIM Level 4 work has contributed to awareness, knowledge and appreciation of the value of inclusive practice in this setting. It has empowered the service to continually improve their practice and has resulted in higher quality staff-child interactions and more meaningful participation and enhanced early learning for children.

References

National Council for Curriculum and Assessment (NCCA, 2009) Aistear: The Early Childhood Curriculum Framework: Guidelines for Good Practice. Dublin: National Council for Curriculum and Assessment.

Access and Inclusion Model. Available at: https://aim.gov.ie/ [Accessed on 01.03.2021].


COVID-19 Supports in 2020 The Temporary COVID-19 Wage Subsidy Childcare Scheme (TWSCS) In response to the national crisis, in March 2020, the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) developed the Temporary COVID-19 Wage Subsidy Childcare Scheme (TWSCS) to sustain the Early Learning and Care (ELC) and School Age Childcare (SAC) services in conjunction with the wider Government/Revenue Temporary COVID-19 Wage Subsidy Scheme. The Scheme came into effect on 6 April, 2020 running until 28 June, 2020, in advance of the reopening of services on 29 June, 2020.

Pobal’s Role

Pobal administered the TWSCS on behalf of the DCEDIY with responsibility for the development of processes and systems to administer the Scheme, management of the contracting (Phase 1), processing applications (Phase 2), data quality management, payment calculation, financial reconciliation, payments, providing information and support to ELC/SAC services, as well as compliance and reporting.


› Payments totalling €55,713,004 million were disbursed in 2020.

The Reopening Support Payment The Reopening Support Payment was introduced by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) to support ELC/SAC service providers to meet the public health guidelines to reduce the potential for COVID-19 to spread, to meet additional staffing needs during the phased reopening period from 29 June, 2020, and in recognition of the likelihood of reduced numbers of children attending ELC/SAC services initially.

Pobal’s Role

Pobal managed the development, delivery and administration of an application and payment solution to the Reopening Support Payment.


› Payments totalling €13,115,916 were disbursed in 2020.

COVID-19 Sustainability Support Fund The COVID-19 Sustainability Support Fund 2020 was a response to the impact of COVID-19 on service providers who, following the July 2020 stimulus funding package, still found themselves to be in a financial deficit situation. This was a manual application process developed by Pobal with the Department of Children, Equality, Disability, Integration and Youth (DCEDIY).


› Nine Early Learning and Care (ELC) and School Age Childcare (SAC) services engaged with the Sustainability Funding process (non-COVID) as at December 2020. Six were approved for funding totalling €88,385.

› COVID-19 Sustainability Support Fund outputs:

• 285 total applications processed.

• 82 applications deemed ineligible and 41 funded.

• Total funded amounted to €689,582.


Early Years’ Supports Integrated Case Management (ICM) ICM Service Development

Pobal has continued to progress and develop the Integrated Case Management (ICM) service in 2020 as part of its Service Development Plan which will change the face of case management as a national service for the years ahead. An increase in the ICM budget and the introduction of an Integrated Case Management (ICM) budget line provides greater transparency and control of the resource and its application. This allowed for increased recruitment and the ICM Service Development now has a full complement of 18 Development Coordinators. Each Development Coordinator has circa 70 community services in their caseload and two or more City/County Childcare Committees (CCCs).


› The National Sustainability Analysis Framework (NSAF) was completed in 2020. ICM developed a new sustainability prioritising calculation score/weighting. This monthly report informs how case management supports are prioritised.

› COVID-19

• The restrictions introduced as a result of Covid-19 provided an opportunity to work on documenting and developing the processes and procedures used in case management.

Status report at December 2020

› 17 ELC services with a red status were on the Services of Concern (SOC) list.

› 129 ELC services with amber status were on the national data set for December 2020.

› 53 ELC services with green status were on the national data set for December 2020.

Note:

› ELC & SAC services with a ‘Red’ status are deemed to be in crisis management.

› Those that are in ‘Amber’ status are deemed to be in case management and need support on issues. These may escalate to ‘Red’ or deescalate to ‘Green’.

› Those that progressed through case management to having no risk (i.e. a ‘Green’ status) include services with issues relating to sustainability, CCS corrections, governance, Tusla, compliance/audit, HR, legal and receiver/liquidation.

City and County Childcare Committees (CCCs) and Voluntary Childcare Organisations (VCOs) There are 30 City and County Childcare Committees (CCCs) who operate as local agents of Department of Children, Equality, Disability, Integration and Youth (DCEDIY) and support the delivery of Early Education and Childcare Programmes at a local level. Voluntary Childcare Organisations (VCOs) work at a national level to support their members’ Early Years’ services.

Pobal’s Role

Pobal undertakes an oversight and financial management role with the CCCs and VCOs. Through its Integrated Case Management (ICM) service, Pobal’s team of Development Coordinators (DCs) works collaboratively with these organisations to deliver the Department of Children, Equality, Disability, Integration and Youth’s (DCEDIY) annual priorities.

In co-operation with the DCEDIY, Pobal contributes to the development of the annual Statement of Work (SOW) for CCCs and to the consolidation of core priorities for the VCOs. The development of the related guidelines and supporting documentation is also under the remit of Pobal.

Pobal undertakes the appraisal of Local/Implementation Plans submitted by the organisations making recommendations to the DCEDIY on funding decisions. Throughout the year, Pobal DCs review quarterly, mid-year and year-end reports, checking on progress and performance and identifying trends and challenges across the organisations. Summary reports are provided to the DCEDIY.


The annual contracting of organisations, including the provision of funding addendum to grant agreements and the release of associated payments, is managed by Pobal. Pobal, in collaboration with the DCEDIY, coordinates and delivers programmatic and thematic briefings for CCCs as required.

The coordinated supports to services of concern, in terms of their governance and sustainability, is delivered through a proactive case management function by DCs in collaboration with CCCs. CCCs are case managed in their own right with Pobal providing direct supports and intervention as identified.


› Appraisal and contracting of 30 CCCs and seven VCOs.

› Disbursed €11,600,974 million to 30 CCCs.

› Disbursed €2,512,609 million to seven VCOs.

› Conducted remote (desk check) verification checks in respect of three CCC organisations.

› Conducted remote (desk check) verification checks in respect of two VCO organisations.


In terms of the impact of COVID-19, Pobal’s team of Development Coordinators (DCs) carried out their usual face to face meetings (performance dialogues and case management) remotely.

Pobal’s Compliance Audit Risk (CAR) Directorate undertook its verification checks /desk checks remotely. A document on the remote process was circulated by CAR to relevant organisations in advance.

Programme Supports Payment (PSP) The Programme Support Payment (PSP) is made as a recognition of the additional time required by providers of the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) funded Early Learning and Care (ELC) and School Age Childcare (SAC) Programmes, to complete the administrative work associated with the Schemes. The payment also recognises the time required to perform activities outside of contact time with children such as preparing materials for early learning and care sessions and assisting parents in understanding how they might benefit from the various childcare schemes supported by the State.

Pobal’s Role

› Develops and manages the application process for Programme Support Payments (PSP).

› Calculates the amounts due to participating services.

› Makes the payments to services and provides a summary and reconciliation to the DCEDIY following the closure of the Programme.


› Funding of €19.4 million was announced for Programme Support Payments (PSP) in April 2020. The funding available for 2020 was unchanged from the 2019 PSP funding.

› Total payments by Pobal for the 2019/2020 Programme year are as follows:

Programme Total Paid

ECCE 2019/2020 €9,566,027

CCSP 2019/2020 €8,243,553

TEC 2019/2020 €436,844

NCS 2019/2020 €697,886

Total €18,944,310


Sustainability Funding In 2020, the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) Sustainability Funding model continued with the identification and recommendation of funding by Pobal through the Case Management process. It has been designed to ensure that the limited funding available is targeted to those services that need it most, as analysed and supported through Case Management.

Sustainability Funding for community childcare services was available for disbursement according to a number of funding strands:

› Strand 1: Emergency Relocation Support

› Strand 2: Rural and Isolated Services Support

› Strand 3: Transitional Support Consultant

› Strand 4: Early Intervention Supports

• 4A: To provide the local City/County Childcare Committee (CCC) with sufficient resources to make a staff member available to work directly with the service

or

• 4B: To provide financing for a service to contract an external expert/specialist

› Strand 5: Overclaims Regularisation Support

Pobal’s Role

Pobal has developed the Sustainability Funding process alongside the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) including designing supporting documentation and process templates.

Pobal conducts a business mentoring model coordinated with the City/County Childcare Committees (CCCs) and the service. It includes a deep examination of their business model including fees’ lists, staff levels and financial projections. Pobal gathers all other information on the service for example, geographic setting, Early Years’ Programmes, history, issues and governance. Through this process, Pobal identifies if the service may need funding to allow it to be sustainable and a request for this is presented to Department of Children, Equality, Disability, Integration and Youth (DCEDIY). The funding is based on an agreed action plan with the service which allows Pobal and the CCC to continue to work with the service to develop a new business model and improve sustainability.


Staff from Manorhamilton Childcare Services pictured at the entrance gate to Childcare Pod 1. L to R: Michelle Rooney Service Manager and Kelly Keown Early Years Practitioner.

Shannon Harte from Manorhamilton Childcare Services pictured at one of their outdoor wash areas installed as p art of COVID-19 protective measures.

Case Study Manorhamilton Childcare / Services CLG Early Years Sustainability Funding 2019 & 2020 Department of Children, Equality, Disability, Integration and Youth (DCEDIY)The Project and Organisation

Manorhamilton Childcare Services (MCS) is a community-based early learning and care service offering sessional, part-time and full day childcare places, including afterschool and breakfast club which currently has approximately 70 enrolments. The facility is located in Manorhamilton, Co. Leitrim. Its Pobal HP deprivation index is -2.17 which is marginally below average.

Pobal’s Role

During the summer/autumn of 2019, Manorhamilton Childcare Services experienced a number of challenges that resulted in significant sustainability issues and as a result, the service was required to suspend its operations in September of that year. The service thus came into the case management process delivered by Pobal and the local CCC. Central to this process was the principle of board engagement, coordinated by Pobal and underpinned by a written agreement which secured commitment from all stakeholders. This commitment signalled an early milestone in the case management journey and provided a transparent framework on working together, sharing information and managing communications. Following intensive consultations between the board of the organisation, Pobal, the DCEDIY, parents and other stakeholders, an independent review of operations was agreed and funded through sustainability funding from the DCEDIY. The completion of the independent review in November 2019 laid out a number of recommendations to inform any potential re-opening of the childcare service. The organisation’s board subsequently submitted a plan for supporting the overall governance and operations of the service, as well as the implementation of the recommendations from the independent review. This plan was supported through additional sustainability funding.


Over the ensuing months, Pobal supported the board and staff of Manorhamilton Childcare Services who worked hard to put the necessary steps in place for re-animation of the service. In early January 2020, the facility re-opened to children. It has been operational ever since.

A steering group was established with membership from the group’s board, Pobal and Leitrim County Childcare Committee to support the service to manage its cash flow requirements and other obligations. The steering group met periodically to review financial progress, troubleshoot any emerging issues and establish any monthly funding drawdown requirements from the approved sustainability fund. Throughout the process, Pobal liaised with the DCEDIY on developments.


In mobilising the funding provided through the case management process, supported by DCEDIY’s Sustainability Fund, Manorhamilton Childcare Services was able to re-open its service to the local community and beyond by regularising its financial position in tandem with operational and governance enhancements.

The Manorhamilton Childcare Services board was re-established and new members were recruited with the expertise that could be drawn on to successfully transition the organisation towards strong governance and financial/HR management; cornerstones of the ongoing strategy for sustainability. It is also worth noting the wider community impetus and initiative of those with a history of involvement with the group that supported the capacity-building within the board. This drive to strengthen the resilience of the community organisation is testament to the desire to meet local childcare needs.

Towards the end of 2020, MCS concluded its contractual obligations in the context of the Sustainability Funding. Despite the uncertainties associated with Covid-19 and the attendant restrictions, the group returned to high levels of occupancy with the exception of the periods of Level 5 restrictions which prohibited a full return of childcare nationally. Furthermore, through assiduous financial management by the board, and its strong engagement with Pobal, the organisation has succeeded in leveraging re-opening supports and other government measures to mitigate the sustainability threats posed by Covid-19. The board has effectively managed staff welfare, budgets and enrolments throughout a volatile operating environment. Staff have engaged in continuous professional development and initial feedback from a recent Tusla inspection suggests the service is performing very well in its infection control responses, in line with public health advice. MCS has returned to a stable financial position in a short space of time despite the recurring lockdowns and is well-placed to meet any challenges that it, and the wider early years sector, may face post-pandemic.

Figures/Statistics

› Age Profile: 0-6yrs, School-age

› Maximum daily capacity: 117

› Services Offered: 0-3years, playschool (sessional and FDC), afterschool (junior and senior), breakfast club

“

Manorhamilton Childcare Services has faced significant financial challenges over the past 18 months. This resulted in a short period of closure, which was an anxious and stressful time for staff and parents of the service. However, with the collaboration of the Board of Directors, Pobal and Leitrim County Childcare Committee, financial support was secured through the DCEDIY’s Sustainability fund. This has allowed us to open our doors again and provide a vital service to the community of Manorhamilton and its environs. It was only as a result of the ongoing support of these partners, our incredible staff and loyal parents that the Board of Directors was able to gain stability financially. As we come through the COVID-19 pandemic, we are looking forward to growing our wonderful service and ensuring its future for many years to come. Pat Rynne, Chairman of Manorhamilton Childcare Services


Learner FundThe 2020 Learner Fund Bursaries funding stream was announced in early September 2020 inviting applications from two targeted constituencies:

1. The Early Years’ Workers’ Graduate Bursary for graduates awarded at Level 7/8/9 on the National Framework of Qualifications (NFQ) and achieved in the academic years 2014 – 2020.

2. The Childminder Bursary for Childminders registered with Tusla holding a Level 5 or Level 6 Award on the National Framework of Qualifications (NFQ) and achieved in the academic years 2014 - 2020.

Pobal’s Role

Working collaboratively with the Department of Children, Equality, Integration, Disability and Youth (DCEDIY), Pobal supported the development of the Learner Fund Bursaries’ Programme for the 2020 cycle. This included the review and revision of Programme guidelines and templates and the coordination of the process with the City/County Childcare Committees (CCCs).

Following submission of local funding recommendations by CCCs, Pobal completed a high-level check and submitted the proposed county allocations to DCEDIY for decision.

On completion of the contracting process, Pobal made related payments. Progress and financial reporting were monitored and tested during the year.


› Learner Fund Graduate Bursary supported 397 ELC learners to a value of €297,750.

› Learner Fund Childminder Bursary supported three Childminders to a value of €2,250.

Early Years and School Aged Capital Funding Programmes To support early years’ service providers in the community and private sector, annual capital funding is made available by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). The underpinning principle of the Capital Funding Programmes is to increase the number of childcare places in areas of greatest need, alongside improving the quality of facilities provided in the community. Capital funding is provided to ensure that settings meet all regulatory requirements, provide childcare places for all age groups and maintain and improve their buildings and outdoor areas to a standard that meets the needs of families in their community.

The original 2020 Capital Programme was suspended in March 2020 as ELC and SAC services were closed under Government instruction due to the COVID-19 pandemic. The grant was subsequently re-purposed in June 2020 into the COVID-19 Capital Grant 2020. The COVID-19 Capital Grant 2020 provided a once-off capital grant to support closed ELC and SAC services to reopen in line with public health advice and DCEDIY guidelines. The grant provided a contribution towards necessary capital costs and equipment.

Pobal’s Role

Pobal’s Role is to manage the Programme design and build, the application, appraisal and decision-making process and the contracting and payment processes on behalf of the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Pobal also provides ongoing support and case management to applicants throughout the project life cycle.

Legacy Capital Programmes

Pobal continues to manage contractual commitments under the following Programmes:

› Early Years Capital 2012 to 2019

› National Childcare Investment Programme (NCIP) 2006 to 2011

› Equal Opportunities Childcare Programme (EOCP) 2000 to 2006



› A total of 4,044 capital projects were approved funding to a total value of €12.6 million.

› Payments totalling €12.67 million were disbursed in 2020.

› Successful design and implementation of a second Capital application process during the COVID-19 pandemic.

› Continued case management and support to all Capital applicants.

Early Years’ Saver Programmes Community Childcare Subvention Saver Programme (CCSP)The Community Childcare Subvention Saver Programme (CCSP) is a targeted Programme which allows disadvantaged or low-income families to avail of childcare at reduced rates. The CCSP Saver Programme amount reduces the cost of childcare and parents pay the balance of the cost of their child’s place.

With the introduction of the National Childcare Scheme (NCS) in November 2019, the CCSP Programme closed for new registrations for the 2020/21 Programme year. The children who were registered for CCSP in the 2019/20 Programme year and were in attendance retained registrations under the CCSP Saver Programme.

Training and Employment Childcare Programmes (TEC) Saver ProgrammeThe Training and Employment Childcare (TEC) Saver Programme is specifically designed to support parents and provide guidance on eligible Education and Training Board training courses as well as certain categories of parents or guardians returning to work, by providing subsidised childcare places. The TEC Saver Programme closed for new registrations on 14 February, 2020 and will cease operating once all children have completed their allotted time.

Pobal’s Role

Pobal provides a range of services in respect of the CCSP Saver Programme and the TEC Saver Programme. Both Programmes closed to new registrations in the 2019 Programme call and the Community Childcare Subvention Programme (CCSP) now continues to support CCSP/TEC through ‘Saver’ status registrations.

Pobal manages and administers core processes of the CCSP/TEC Saver Programmes as follows:

1. Contracting service providers.

2. Registration and approval of child registrations (through Application Programming Interface (API).

3. Payments to service providers.

4. Online service provider account set-up and management, user supports/Early Years’ Provider Centre (EYPC) Contact Team Helpdesk/Programme materials and communications (via the PIP portal).

5. Compliance checks on service providers’ adherence to Programme requirements (undertaken by Pobal’s Compliance, Audit and Risk (CAR) Directorate).

6. Business process and ICT business system development.


› 96,394 approved registrations under the CCSP Saver Programme (CCSP - all strands) for 2019/2020 Programme call year.

› 2,807 approved registrations were processed under the TEC Saver Programme for 2019/2020 Programme call year.


Youth Supports Comhairle na nÓg Development Fund Comhairle na nÓg is a forum for input by young people into decision-making on policies and the development of local services by statutory and voluntary organisations.

Pobal’s Role

Pobal administers the Comhairle na nÓg Programme on behalf of the Department of Children, Equality, Disability, Integration and Youth (DCEDIY), and in cooperation with three Participation Officers, through the Pobal-managed portal. Pobal provides technical support to Comhairlí through the application and reporting processes and manages the payments to the Comhairlí. Pobal’s Compliance, Audit and Risk (CAR) Directorate undertakes verification visits to a designated number of Comhairlí on an annual basis.


› Disbursed €614,872 in 2020 to Comhairle na nÓg organisations.

› Conducted remote (desk-based) verification checks in respect of four Comhairle na nÓg grants.


Pobal’s Compliance, Audit and Risk (CAR) verification checks were carried out remotely.

Youth Service Grant Scheme (YSGS) Under this Scheme, funding for the support of voluntary youth work is made available on an annual basis to 30 national and major regional voluntary youth organisations.

Pobal’s Role

Pobal assumes the role of paymaster of this scheme. Pobal receives the annual (January – December) allocations for each organisation from the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) and makes payments based on quarterly drawdown requests received from the youth organisations.

In 2020, Pobal successfully administered payments under five schemes within the YSGS umbrella.


Funding was disbursed for the following:

› Youth Services Grant Scheme: A budget of €11,563,368 million was made available to the services, however, the requested drawdowns amounted to €11,475,732 million. The reduced payments were a consequence of the COVID-19 lockdown restrictions.

› Involve STATUS Toolkit: €67,750

› Big Brother, Big Sister: €898,000

› Capital Funding: €673,818

› Youth Climate Justice Fund: €432,077


Annual Financial Statements and Directors Report Year Ended 31st December 2020

Annual Financial Statements and Directors Report 66

Contents

67Pobal Company Information

68 Governance Statement & Directors’ Report 83 Compliance Policy Statement

85 Directors’ Responsibility Statement

87 Statement On Internal Control

102 Pobal’s Risk Management

105 Report Of The Comptroller And Auditor General

108 Statement Of Income & Expenditure & Retained Reserves

109 Statement Of Financial Position

110 Statement Of Cash Flows

111 Notes To The Financial Statements


Pobal Company Information Registered Office (as at December 31st, 2020)

2nd Floor Ormond Building 31-36 Upper Ormond Quay Dublin 7, D07 N5YH

Pobal changed its registered office on January 20th, 2020. The registered office was previously:

1st Floor Holbrook House Holles Street Dublin 2, D02 EY84

Telephone: 01-511 7000 www.pobal.ie

Company Registration Number:

194360

Revenue Charitable Status Number:

CHY11102

Charities Regulatory Authority Registered Charity Number:

20029609

Directors

› Prof. Deiric Ó Broin, Chairperson

› Patricia Ball-O’Keeffe

› Ann Hanley

› Tom Lavin

› Molly Buckley

› Catherine Lynch

› Dr. Breda McTaggart

› Niall Garvey

› Fintan Breen

› Donna Creaven

› John Curran

› Lindsay Malone

› Ciaran Reid

› Rosarii Mannion

› Iseult White

As at December 31st, 2020

Retirements/resignations during 2020

The following director retired at the Annual General Meeting held on December 7th 2020 - Ms. Helen Keogh.

Ms. Catherine Lynch, Ms. Ann Hanley and Ms. Patricia Ball O’Keefe also retired from the Board on December 7th 2020 however they were re-appointed to the Board for a further term.

The following directors were appointed on December 7th 2020: Ms. Iseult White and Ms. Rosarii Mannion.

Mr. John Redmond resigned from the Board on September 22nd 2020.

Chief Executive Officer: Anna Shakespeare

Company Secretary: Declan Ryan from September 1st 2020

John Manning was Company Secretary from March 9th 2020 until 31st August 2020

Ita McConville was Company Secretary until March 8th 2020

Bank

Bank of Ireland Lower Baggot Street Dublin 2, D02 Y754

Solicitors

Beauchamps Sir John Rogerson’s Quay Dublin 2, D02 KV60

Auditors

Comptroller & Auditor General 3A Mayor Street Upper Dublin 1, D01 PF72


Governance Statement & Directors’ ReportThe Board has pleasure in presenting their annual report, together with the audited financial statements of the company for the year ended 31st December 2020 (the “Financial Statements”).Since the commencement of the Charities Act (2009) in October 2014 and the implementation of the Statement of Recommended Practice for charity accounts (SORP), the words “directors” and “charity trustees” can be used interchangeably and mean the body of people who are responsible for the governance of the organisation. For the purposes of this report and these accounts, Pobal has chosen to use the term “directors” to describe its governance structures and those appointed to the Board.

Objectives and ActivitiesPobal works on behalf of Government to support communities and local agencies toward achieving social inclusion outcomes. Pobal does this by managing funding and providing supports for relevant Government funded programmes.

Pobal administers related programmes on behalf of the Department of Rural and Community Development, Department of Children and Youth Affairs later re-designated as the Department of Children, Equality, Disability, Integration and Youth (DCEDIY) and the Department of Employment Affairs and Social Protection, as well as the Department of Health/HSE and a number of EU bodies. Further details on each Departmental programme are set out in the Programmes Managed section below. Pobal works in the areas of social inclusion, early childhood care and education, local and community development, peace and reconciliation, equality, labour market supports, and education and training.

Vision Our vision is one in which Pobal, Government and communities work effectively together to create a cohesive and inclusive society. We work to ensure that resources and supports are targeted to meet community needs. Our core role in delivering this vision is through providing an effective programme and grant management service for the Irish Government.

Mission Our mission is to work with Government and local and national community organisations to combat social exclusion and to improve outcomes for communities, families, individuals and children. We work to provide an efficient and robust programme and grant management service for the Irish Government. This work is underpinned by high standards in accountability of allocations and financial management, and ongoing support to all those we serve.

Strategy & Goals Pobal is committed to providing a highly effective service for managing Government grants and payments to communities and for ensuring these funds are used effectively.

Pobal’s current Strategic Plan covers a period from 2018 to 2021 and outlines the environment within which Pobal now operates, the vision and mission of the organisation for the years ahead, the principles by which Pobal works and the strategic goals and objectives Pobal aims to achieve to ensure that Pobal is lean, fit for purpose and responsive to the future needs of communities and stakeholders.

Pobal has categorized our work into 4 overarching Goals, see below. Specific detailed objectives have been associated with each Goal, which illustrate the specific work carried under each Goal.


Governance Pobal was incorporated in October 1992 as a Company Limited by Guarantee (“CLG”), having no share capital and commenced operation in November 1992 (the “Company”). At the Annual General Meeting (“AGM”) in July 2005, the directors agreed to change the name of the Company and amended the Memorandum and Articles of Association. The name was officially changed from Area Development Management Ltd to Pobal on September 8th, 2005.

The Board is accountable to the Minister of Rural and Community Development and operates to best practice corporate governance principles in line with the guidelines set out in the Revised Code of Practice for the Governance of State Bodies as issued by the Department of Public Expenditure and Reform (“DPER”) in August 2016 (the “Code of Practice”). It is responsible for ensuring good governance and performs this task by setting strategic objectives and targets and taking strategic decisions on all key business issues. It is also responsible for the system of internal control and for putting in place processes and procedures for ensuring that the system is effective.

The regular day-to-day management, control and direction of the Company is the responsibility of the Strategic Leadership Team (“SLT”) and the Executive Management team (“EMT”). The SLT and EMT follow the broad strategic direction set by the Board, and ensure that all directors have a clear understanding of the key activities and decisions relating to the Company and of any significant risks likely to arise. The Chief Executive Officer (“CEO”) acts as a direct liaison between the Board and management of the Company.

Board ResponsibilitiesThe work and responsibilities of the Board are set out in the Company’s Memorandum and Articles of Association which are the main governing documents of the Company. These documents are supported by a number of other governance publications, in particular, the Code of Practice, which provides guidance for the Board on how to effectively discharge their duties.

› As per the Code of Practice, there are a number of matters which are specifically reserved for Board decision. Such items include the following:

› Strategy and Corporate Plan

› Financial reporting

› Internal controls and corporate governance

› Contracts exceeding a certain threshold

› Delegated authority to SLT/EMT and Sub-committees

The responsibilities which the Board must discharge in relation to the Financial Statements of the Company are laid out in the ‘Statement of Directors’ Responsibilities’.

The Board are provided with regular updates in respect of all areas of the business. A report from the Strategic Leadership Team is circulated to the directors in preparation for Board meetings.

Decisions are made by the Board once all relevant information has been laid before them and following due consideration of the risks identified using a risk management process. Through the Company’s Risk Management Policy and set of internal controls, the Board identify, assess, manage and control risk.

The Board have a code of conduct which they adhere to as well as a conflict of interests policy. There is a requirement for each director to disclose at meetings any interests which conflict with business under discussion and/or for decision. In addition, the Board comply with all requirements under the Ethics in Public Office Act 1995.

All directors have access to the advice and services of the Company Secretary who is responsible to the Board for ensuring compliance with Board procedures.


Board StructureThe Board consists of a Chairperson and 14 other directors, all of whom are appointed by the Government of Ireland. In line with the Company’s Articles of Association, at every AGM, one quarter of the directors of the Company are required to retire. New directors are appointed by the Minister of Rural and Community Development following a process supported by the Public Appointments Service.

New directors, on their appointment, are provided with an induction and extensive briefing on the Company and its operations. Ongoing development and training are also provided to the Board as is required.

As at 31 December, the Board had nine (60) % female and six (40) % male members, with one position vacant. The Board therefore meets the Government target of a minimum of 40% representation of each gender in the membership of State Boards. The following measures are planned to maintain and support gender balance on this Board:

The Board will keep gender balance on the Board under review and will advise the Minister accordingly

The Board meets approximately nine times per annum and the table below details the appointment and retirement dates for the directors of the Board as at December 31st, 2020:

Director Role Date appointe Date resigned/retired

Prof. Deiric Ó Broin Chairperson 21/10/2013 -

Patricia Ball-O’Keeffe Director 07/12/2020 -

Ann Hanley Director 07/12/2020 -

Helen Keogh Director 21/10/2013 07/12/2020

John Redmond Director 20/10/2014 22/09/2020

Tom Lavin Director 13/12/2016 -

Molly Buckley Director 13/12/2016 -

Catherine Lynch Director 07/12/2020 -

Dr. Breda McTaggart Director 22/10/2018 -

John Curran Director 22/10/2018 -

Niall Garvey Director 22/10/2018 -

Donna Creaven Director 22/10/2018 -

Fintan Breen Director 22/10/2018 -

Lindsay Malone Director 21/10/2019 -

Ciaran Reid Director 21/10/2019 -

Iseult White Director 07/12/2020 -

Rosarii Mannion Director 07/12/2020 -


External Review of Board EffectivenessThe Code of Practice for the Governance of State Bodies requires the Board of each State body to carry out an external evaluation of its performance and that of its Sub-committees every three years. In compliance with this requirement the Board retained Board Excellence to assess the current level of board effectiveness and performance relative to relevant governance standards and board best practices.

The Board considered the outcome of the review which was presented by Board Excellence at a meeting held for the purpose in April 2020. The report noted that Pobal has seen significant growth in recent years and the resulting increase in scale and complexity of the organisation has not been reflected in changes to Board processes and structures. It recommended a more strategic, governance and performance-based oversight approach and a move away from the engagement with detail which was more appropriate in previous years.

The report made recommendations in relation to Board Sub-committees, the Board information model, Director Induction, training and development and stakeholder engagement. The report recommended the establishment of a Programme Oversight Committee and a Governance and Sustainability Committee. It also made recommendations in relation to Audit, Finance and Risk and recommended the closure of the remaining Sub-committees.

The Board approved all recommendations as presented and established the Board Implementation Committee to oversee the implementation of the changes.

During 2020 the Audit, Finance and Risk Committee continued to meet. Key operational functions of the remaining Committees were delegated to management in keeping with the recommendations that the Board should adopt a more strategic focus. These Committees did not meet in 2020 as a result.

It is anticipated that the Programme Oversight Committee and the Governance and Sustainability Committee will be established in Q1 2021.

1. Audit, Finance & Risk Sub-committee (AFR)

This Sub-committee comprises three directors and one independent member. The role of the AFR is to support the Board in relation to its responsibilities for issues of risk, control governance and associated assurance. It ensures the internal control systems including audit activities are monitored actively and independently. The AFR is independent from the financial management of the Company; it reports to the Board after each meeting.

The members of the AFR were Ms Helen Keogh (Chairperson), Prof. Deiric Ó Broin, Dr. Breda McTaggart and Evelyn Fitzpatrick (independent member). The AFR met six times in 2020.

2. Board Implementation Committee

The Board Implementation Committee was established on foot of the adoption of the recommendations in the Board Excellence report and was tasked with preparing proposals for the Board to implement the report’s recommendations.

The members of the Board Implementation Committee were Prof. Deiric Ó Broin (Chairperson), Patricia Ball O’Keefe, Niall Garvey, Catherine Lynch, Tom Lavin, Ciaran Reid.

The Board Implementation Committee met four times in 2020.


Schedule of Attendance, Fees and ExpensesThe directors serve on the Pobal Board in a voluntary capacity and receive no fees or remuneration for the time spent carrying out these duties. Travel and subsistence is reimbursed to Directors in accordance with DPER guidelines. Any travel and subsistence for 2020 was incurred prior to the imposition of COVID-19 Government travel restrictions.

A schedule of attendance at the Board and Sub-committee meetings for 2020 is set out below including expenses received by each member:

Board AFR BIC Travel Expenses

No. of Meetings 10 6 4

Helen Keogh * 4 1 €44

Prof. Deiric Ó Broin 10 6 4 €0

John Redmond * 3 €0

Tom Lavin 10 4 € 1,127

Molly Buckley 8 € 319

Catherine Lynch 10 4 €0

Patricia Ball-O’Keeffe 9 4 €138

Ann Hanley 7 € 611

Dr. Breda McTaggart 8 5 € 187

Fintan Breen 8 €327

John Curran 10 €1,173

Donna Creaven 8 € 478

Niall Garvey 10 4 €1,251

Ciaran Reid 10 4 €0

Lindsay Malone 7 €190

Iseult White ** - €0

Rosarii Mannion ** - €0

Total €5,846

* Retired as Directors during 2020 - Mr. John. Redmond resigned from the Board on September 22nd 2020 and Ms. Helen Keogh resigned from the Board on December 7th 2020.

** Appointed as Directors during 2020 - Iseult White and Rosarii Mannion appointed as directors in December 2020.

AFR - Audit, Finance and Risk Sub-committee

BIC – Board Implementation Sub-committee


Business DevelopmentThe Company is a not-for-profit organisation that manages programmes on behalf of the Irish Government and the European Union (“EU”). It is an intermediary that works on behalf of government to support communities and local agencies toward achieving social inclusion, reconciliation and equality. The Company’s activities and priorities are shaped by the context and policies laid out by Government. While there were many challenges in 2020 the Company maintained a similar level of activity to 2019.

Since COVID-19 was declared a global pandemic in 2019 it has had an enormous impact. COVID-19 has caused significant uncertainty, volatility and supply chain interruptions and has significantly disrupted the global economy. Economic downturns and financial disruptions in the past have resulted in, among other things, decreased Government funding and reduced activity in certain programmes.

A number of programmes managed by Pobal were suspended because of COVID-19 and the restrictions implemented by Government in order to reduce the transfer of infections within the community. Some programmes were suspended in both Early Years and Social Inclusion sectors including ECCE and the Sláintecare Integration Fund.

On 13 March 2020, the 92 HSE SIF projects were paused due to the COVID-19 pandemic. At that time, project staff were subject to redeployment to meet the needs of the healthcare system during COVID-19 and project governance were focused on managing the response to the outbreak. As a result of the implementation of the Force Majeure clause, all project related staffing, direct delivery and equipment expenditure incurred after Friday 13th March by HSE/Section 38 paused projects was ineligible under the Sláintecare Integration Fund until notice of project resumption. In April/May 2020, 22 projects were subsequently exempted from the pause. On 22 July 2020, remaining paused projects were notified of SIF project resumption, which took effect on the 30th July. On 12th March 2020, all Early Learning and Care and School-Age Childcare services were asked to close initially for the period 12 to 29 March 2020, in response to the continuing spread of Covid-19.

In response to the impact of COVID-19 the Government introduced a number of support funds to assist those sectors most impacted, such as the Temporary Wage Subsidy Childcare Scheme for Early Years workers and the Stability Fund in respect of Social Inclusion organisations. There was significant engagement with Government departments in the designing and implementation of these programmes . In addition Pobal worked with Government to redeploy staff to other Government departments and agencies to assist with the fight against COVID-19.

Throughout COVID-19 government funding has continued to be forthcoming for all the various programmes that Pobal administers. In the final quarter of 2020 and into the 1st quarter of 2021 Pobal has been engaging with various government departments on new programmes and initiatives. Pobal is confident that these discussions will lead to new work for the Company in 2021. To date due to continued Government support for all the programmes that Pobal administers there has been no significant financial impact. Our administration fee remained stable for 2020 and agreed fees for 2021 are similar to 2020. Any potential impact to our fees and support for programmes administered by Pobal will become clearer as the country emerges from COVID-19 and how the Government finances are allocated

A key priority during 2020 was the well-being of our staff and our ability to continue to provide the various services to all our beneficiaries. From March 2020 following the introduction of the Governments COVID-19 restrictions the majority of staff began working from home and continues to do so throughout 2020 and the first six months of 2021.

In line with Government COVID-19 Policy Pobal developed a COVID-19 Response Plan detailing the policies and practices for Pobal to meet the Government’s Return to Work Safety Protocol (launched May 2020) for preventing the spread of COVID-19 in the workplace.


Specific COVID-19 policies, procedures and protocols were put in place to mitigate any risk due to COVID-19. They provide assurance of the controls in place. They include;

› Pobal COVID-19 Policy Statement

› The policy statement is signed by the CEO and outlines our commitment to providing a safe and healthy workplace for all employees and stakeholders

› Pobal COVID-19 Remote Working Policy

› Pobal Return to Office Work Induction Training Slides

› All staff must complete this training session online before attending a Pobal office

› Pobal Return to Office Procedure

› All staff retuning to office work must complete the COVID-19 Return to Work form and receive approval before returning to work in an office environment

› COVID-19 Symptoms at Work Procedure

› These procedural documents outline what needs to happen if an employee has COVID-19 symptoms while in the office - one of these was developed for each office location

› Health and Safety Health Declaration Form

› All staff need to complete this form before any office attendance

› Standard Operating Procedures (SOP) for Pobal Staff at Non-Pobal Locations

› The SOP outlines the procedures staff must follow if attending a non-Pobal location

In addition a number of specific company policies provide assurance regarding the security of our ICT and Data during the time of COVID-19 when people were working remotely. These policies include: Information Security Management Policy, ICT Acceptable Use Policy, ICT Remote Working Policy and the Pobal Data Protection Policy.

UN Sustainable Development Goals In May 2020, the Board of Pobal adopted the UN Sustainable Development Goals (UNSDG). The UNSDG are designed to provide the ‘blueprint’ to address the many global challenges we face including poverty and inequality, environmental issues, peace, justice and equality. Each of the 17 Goals are interconnected, the achievement of one supports the achievement of others.

All the Programmes that Pobal administer on behalf of Government Departments contribute to the achievement of a number of the UNSDGs. A full assessment and action plan of how Pobal incorporates the 17 UNSDGs into its work internally and externally is being examined. The Board received a detailed update at its September 2020 meeting describing measures in place which support the achievement of the goals at a corporate level and the specific impact of programmes administered by Pobal.

Financial PerformanceThe key areas of note in relation to the financial performance for 2020 include:

› Income - €764m was recognised as income during the reporting period compared to €786m in 2019, reflecting a decrease of 2.8%. The main reasons for this decrease was childcare services being closed for part of 2020 due to COVID-19.

› Payments to funded organisations – €717m was paid to organisations during the reporting period compared to €744m in 2019 reflecting a decrease of 3.5%. This is reflective of childcare service being closed for part of 2020.

› Programme and Project Support Costs – €6.7m was incurred in programme and project support costs during the reporting period compared to €10.1m in 2019. Support Costs relate to costs that are considered to be outside the scope of core programme day to day service delivery and includes ICT system development and enhancements in respect of individual programmes and beneficiary training & events. The decrease from 2019 reflects the costs of the development and launch of the National Childcare Scheme (NCS) in that year.


› Operating costs – Within the continued growth of Pobal in 2020 it was important to maintain operational efficiency. €39.2m was incurred in operating costs during the reporting period compared to €32.1m in 2019. The main drivers for this increase include:

─ Human Resources: The average number of persons working for the Company during the period was 537 compared to 479 in 2019. This increase relates to both operational and programme support staff required to support new activities and deliverables.

─ Salaries: The charge for salaries (incl. ER PRSI/ER Pension Contribution) for 2020 was €28.2m which is an increase of €5.4m on 2019. This increase reflects full year salary cost for 2019 new starts, implementation of changes to the salary scales as approved by the Board in 2019 and annual increments. The charge includes an accrual for holiday pay owing at 31st December 2020 of €0.62m.

─ Accommodation: The increase in the number of employees has driven the need for increased office space resulting in increased expenditure on rent, rates and office expenses associated with the leasing and ‘fit-out’ of this additional accommodation.

─ ICT business improvements: The business growth necessitated additional investment in ICT infrastructure and ICT systems to support the expanding work of the Company and the transition to staff working from home in response to the COVID-19.

─ External Services Provider: Pobal engaged an external services provider to support the delivery of the NCS. This cost arose for the first time following the launch of NCS in 2019 and totalled €3.1m in 2020.

The financial impact of COVID-19 on Pobal’s operating costs in 2020 has been estimated as follows:

Category Saving Additional Cost Net

Salaries 2,000,094 2,000,094 Late starts and unfilled vacancies

External Services

Provider

3,434,693 3,434,693 Lower activity due to childcare services being closed for part of the year

Travel & Subsistence 798,651 798,651 Visits carried out by Better Start and Compliance units not carried out for part of 2020

Additional Office Cleaning 27,055 -27,055 Assitional cleaning of offices where there was a staff presence

Electricity 57,176 57,176 Less usage with offices not in use

ICT Hardward &

Licencing

197,939 -197,939 ICT Costs to facilitate staff to work remotely since MArch 2020

Printers & Comms 81,844 81,844 Not used due to staff working at home

Other staff related costs 120,065 120,065

Bank Interest 36,966 -36,966 Associated with funds front loaded to Pobal's accounts

PPE & Sanitisation

stations

23,108 -23,108 Purchase of PPE for staff working in the Better Start Compliance units whose role invoves visiting Childcare Facilities. Purchase of office sanitisation units and sinage for 11 Pbal offices.

6,492,523 285,068 6,207,454

The performance of the Company is set out in the audited Financial Statements and the Notes to the Financial Statements.


ReservesThe Board of Directors designated an operating reserve fund by resolution on 2nd December 2013. The general purpose of this fund is to help to ensure the long-term financial stability of the organisation and position it to respond to varying economic conditions, changes affecting the organisations financial position and the ability of the organisation to continuously carry out its work.

The Board has determined that the appropriate level of reserves is equivalent to three months operating costs which means increasing unrestricted funds from the current level of €4.1 million to €8 million. The level and adequacy of reserves are reviewed at least annually by the Audit, Finance & Risk Sub-committee and this review is brought to the Board for approval as part of the Audited Financial Statements approval process.

Pobal maintains an operating reserves fund to achieve the following objectives:

1. Enable the organisation to sustain operations through delays in agreement on programme service level agreements and possible delays in payments of committed funding without risking ongoing operations

2. Cover potential unforeseen reduced income with ongoing funding commitments and to allow us time to find alternative funding, to fund necessary personnel redundancy programmes or, in the extreme, to cater for the consequential cost of events as a consequence of which the company has to wind down.

3. Promote public and funder confidence in the long-term sustainability of the organisation by preventing chronic cash flow crises that can diminish its reputation.

4. Create an internal line of credit to manage cashflow and maintain financial flexibility.

5. To fund business/strategic or operational development of the organisation such as research and development, ICT infrastructure, information security and the involvement of the organisation in specialised project.

The total reserves of €4.1 million at 31st December 2020 are designated as unrestricted reserves. Use of these reserves requires the approval of the Board through the Audit, Finance and Risk Subcommittee.

The Board last reviewed the organisations Reserves Policy in July 2020.

Additional Disclosure Required under the Revised Code of Practice for the Governance of State Bodies

› Short-Term Employee Benefits where Benefits Exceed Specified Thresholds

› A disclosure note has been set out in Note 8 of the Financial Statements.

› Legal Costs and Settlements


› Termination payments of €131,241 were made (inclusive of legal costs of €1,993)

› Consultancy Costs


› Travel and Subsistence


› Charitable Donations

› No charitable donations were made during 2020.

Programme Management and Administration

In the reporting period, the Company provided management, administration and support services to 31 programmes for Government Departments, the EU and other bodies.

The programme funding issued by Pobal is a mixture of grants, subventions and capitations. All funding is subject to a contract or grant agreement between the beneficiary and the funding Government Department or Pobal depending on the programme. For the majority of the funding the contract is between the Government Department and the beneficiary, with Pobal providing a range of scheme delivery and funding administration services to and on behalf of the funding Department.


Approximately 21 programmes involve the management of grants, which are subject to a grant agreement containing the terms and conditions applicable to the grant awarded. Subject to the conditions of the funding programme, grantees may be required to report in both financial and non-financial terms, including expenditure and outputs, on a periodic basis across the life time of the grants. All reporting is reviewed by Pobal to ensure where possible, eligibility of expenditure and satisfactory progress in project implementation.

Pobal operates both a cascade system of audit of grantees, verification of funding and programme compliance visits as specified within service level agreements with the relevant funders. The sampling methodology considers risk management and programme requirements.

Subject to the funded programme and where the grantee organisations are required to submit audited financial statements on an annual basis, Pobal review these financial statements including the governance, financial position of the organisation and their compliance with Circular 13/2014 Management and Accountability for Grants from Exchequer Funds.

1. Department of Rural and Community Development

The Company carried out administrative activities on seven programmes on behalf of the Department of Rural and Community Development (Lead Department).

Social Inclusion and Community Activation Programme (SICAP)

SICAP focuses on providing targeted, locally driven interventions addressing the needs of disadvantaged communities in terms of community development, education and training and employment. The Company provided a range of tailored supports to each Local and Community Development Committee (“LCDC”) as well as support to the Local Development Companies who implement the programme. Under this programme, the Company do not have a remit to disburse funding. The programme is co-financed by the European Social Fund.

Community Services Programme (CSP)

CSP supports community based social enterprises and other local organisations to deliver essential services, to provide local facilities and amenities and to create employment opportunities for people from disadvantaged groups. During the reporting period, €43,313,693 was paid to CSP organisations.

Scheme to Support National Organisations (SSNO)

SSNO provides multi-annual funding to a broad range of national organisations in the community and voluntary sector, with an emphasis on those working with disadvantaged target groups, in support of front-line service delivery. During the reporting period, €6,069,394 was paid to SSNO organisations.

Seniors Alert Scheme (SAS)

SAS encourages community support for vulnerable older people and funds personal monitored alarms through local community organisations. During the reporting period, €4,222,557 was paid to suppliers of the personal monitored alarms and €185,080 was paid to the local community organisations administering the scheme.

TidyTowns

The Company supported the Lead Department in administering the “TidyTowns – Caring for our Environment” grant funding to Tidy Towns Committees. €711,000 was paid during the reporting period.

Town and Village Renewal

The Town and Village Renewal Scheme is part of the Government’s Action Plan for Rural Development and Project Ireland 2040. The Scheme is funded by the Department of Rural Community Development and administered via the Local Authorities. Pobal was contracted by DRCD to undertake an administration check and appraisal of circa 250 applications in 2020.


COVID-19 Community and Voluntary Stability Scheme

The COVID-19 Community and Voluntary Stability Scheme (Scheme) opened in May 2020 to community and voluntary organisations, social enterprises and charitable organisations who provide supports and services to vulnerable individuals in Ireland on or before the 1st January 2019.

€45million was allocated under the Scheme which provided support to qualifying organisations who found themselves in particular difficulty and had seen their fundraising and or traded income drop significantly (25% or more in 2020) arising from the impact of the COVID-19 global pandemic emergency. The Scheme focused on organisations providing supports and services Health and Social Care; Child and Family Services; Domestic/Sexual/Gender based violence; Housing/Homelessness; Community Services and the Community Education Sector. During the reporting period, €34,139,224 was paid to organisations.

Dormant Accounts Fund (DAF)

DAF aims to address disadvantage and promote opportunities for social and economic inclusion, to address educational disadvantage and to support organisations working on behalf of persons with a disability. €1,569,722 was paid to organisations under various measures of the DAF Action Plans during the reporting period.

LEADER

LEADER is an EU funded area-based rural development programme. The Company supports the Lead Department in their role as the Programme Manager by providing a range of services including local development strategy, selection/review, undertaking Article 48 verification checks and the development and deployment of the ICT system. Under this programme, the Company does not have a remit to pay funding.

2. Department of Employment Affairs and Social Protection

The Company administers three Programmes on behalf of the Department of Employment Affairs and Social Protection (DEASP).

Rural Social Scheme (RSS)

RSS enables members of low income farming and fishing communities to do part-time work in, and for the benefit of, their communities. The Company manages the payroll function, as well as operating a helpdesk facility and developing performance indicators for the scheme. During the reporting period, the RSS payroll was €50,162,266.

Tús

Tús is a community work placement scheme which provides long-term unemployed people with short-term work experience in community and voluntary organisations. The Company manages the payroll function. In the reporting period, the Tús payroll was €76,942,050 reflecting a reduction of circa 1,200 participants compared to 2019.

Ability

The Ability Programme provides funding to local, regional and national projects that focus on bringing young people with disabilities between the ages of 15 and 29 closer to the labour market. Ability aims to provide pre-activation supports for young people with disabilities (15-29 years of age) to improve their employability through a range of person-centred supports. Ability is co-financed by the European Social Fund (ESF) During the Reporting Period, €4,554,826 was paid to Ability funded projects.


3. Department of Children, Equality, Disability, Integration and Youth

The Company provides a range of services and supports to and on behalf of the Department of Children and Youth Affairs (DCYA), later re-designated as the Department of Children, Equality, Disability, Integration and Youth (DCEDIY), across a range of early learning and care (ELC) and School Age Childcare (SAC) related programmes.

Early Learning and Care (ELC) and School Age Childcare (SAC) Programmes

Community Childcare Subvention Saver Programme

The Community Childcare Subvention Saver Programme (CCS Saver Programme) is a targeted Programme, subventing childcare costs for eligible parents, as a childcare funding support to low income and disadvantaged families. The CCS Saver Programme amount reduces the cost of childcare and parents pay the balance of the cost of their child’s place.

With the introduction of the National Childcare Scheme (NCS) in November 2019, the CCS programme closed for new registrations for the 2020/21 programme year. The children who were registered for CCS in the 2019/20 programme year and were in attendance and retained registrations under the CCS Saver Programme.

During the reporting period, €64,023,086 in Community Childcare Subventions for Savers was paid to beneficiaries.

Training & Employment Childcare Programmes (TEC) Saver Programme

TEC is specifically designed to support parents/guardians on eligible Education and Training Board training courses, as well as certain categories of parents/guardians returning to work, by providing subsidised childcare places. The TEC Saver Programme closed for new registrations on 14th Feb 2020 and will cease operating once all children have completed their allotted time of the programme.

During the reporting period, €2,489,264 in TEC for Savers was paid to beneficiaries.

National Childcare Programme (NCS)

The National Childcare Scheme is a national scheme of financial support for parents towards the cost of quality childcare. The scheme is the first statutory entitlement to financial support towards the cost of childcare and supersedes the existing targeted childcare subsidisation schemes and provides for “wraparound” ELC/SAC service with other schemes. The NCS also provides for a referral process where sponsor agencies secure access through NCS to fully subsidised ELC/SAC services for children on the basis of child development, welfare and other circumstances.

As Scheme Administrator, Pobal is responsible for the management and implementation of NCS in a manner that provides professional, cost-effective and efficient service which aligns with the Scheme’s policy objectives. In this context, Pobal are responsible for managing a large scale contact centre, processing applications, making payments, developing, maintaining and supporting the ICT system, as well as facilitating reviews, complaints and independent appeals

During the reporting period, €44,618,595 in National Childcare Scheme funding was paid to beneficiaries.

Early Childhood Care & Education Programme (ECCE)

The Early Childhood Care & Education Programme provides early childhood care and education for children of pre-school age. Children are eligible to start the ECCE scheme in the September of the year that they turn 3 years old. All children are entitled to two full academic years on the ECCE scheme.The State pays a capitation fee to participating playschools and daycare services that provide a pre-school service free of charge to all children within the qualifying age range.

Pobal provides a range of services in respect of ECCE including contracting approved providers, administering child registrations, higher capitation applications, paying providers and on-site compliance checks.

During the reporting period, €216,621,172 in ECCE funding was paid to beneficiaries.


COVID-19 Pandemic Emergency Measures – 2020:

Due to the COVID-19 pandemic emergency, the CCS/TEC Savers, ECCE and NCS programmes were suspended. There were a number of additional measures introduced to support services over the course of the pandemic to ensure sustainability of services, including:

› The Temporary COVID-19 Wage Subsidy Childcare Scheme (TWSCS)

DCEDIY introduced the Temporary COVID-19 Wage Subsidy Childcare Scheme (TWSCS) to sustain ELC/SAC services in conjunction with the wider Government / Revenue Temporary COVID-19 Wage Subsidy Scheme. The Scheme came into effect on April 6th until June 28th in advance of the reopening of services on June 29th.

Pobal administered the TWSCS on behalf of the Department with responsibility for the development of processes and systems to administer the scheme, management of the contracting, processing applications, data quality management, payment calculation, financial reconciliation, payments, providing information and support to ELC/SAC services, as well as compliance and reporting.

During the reporting period, €55,713,004 in Temporary Wage Subsidy Childcare Scheme funding was paid to beneficiaries. Initial payments were made on a preliminary basis and were calculated on the basis of active child registrations along with allowances for overhead and minimum payments. It was recognised, by both Pobal and the Department of Children, Equality, Disability, Integration and Youth, that the preliminary calculation process would likely overestimate the amount of money due under the scheme. This was considered necessary to ensure staff could continue to be paid during the pandemic emergency while the systems for calculation were developed. Actual calculations from the application and validation process that was subsequent to the initial payments identified the overpayments. At the end of 2020 the overpayments were €3,450,765 under this scheme. This balance had reduced to €562,805 by June 30th 2021. Recoupment of this remaining balance is ongoing.

› The Reopening Support Payment

The Reopening Support Payment was introduced by DCEDIY to support of ELC/SAC service providers in meeting the public health guidelines in reducing the potential for COVID-19 to spread, in meeting additional staffing needs during the phased reopening period from 29th June 2020, and in recognition of the likelihood of reduced numbers of children attending ELC/SAC services initially. The Company managed the development, delivery and administration of an application and payment solution to the Reopening Support Payment.

During the reporting period, €13,115,916 in Reopening Support Payments were paid to beneficiaries.

› COVID-19 Sustainability Support Fund

COVID-19 Sustainability Support Fund 2020 was a response to the COVID-19 impact on service providers which, following the July 2020 Stimulus Package, still found themselves to be in a financial deficit situation. An application process was developed by Pobal and DCEDIY. Pobal managed the contracting and payments thereafter.

During the reporting period €689,583 in COVID-19 Sustainability Support Funding was paid to beneficiaries.

Access and Inclusion Model (AIM)

AIM is a programme of supports designed to ensure that children with disabilities can access the ECCE Programme in mainstream pre-school settings. The Company manages and administers core processes of AIM, primarily the application, appraisal and decision making for AIM Level 1, 5 & 7, working in conjunction with Better Start (see below).

During the reporting period, €18,935,754 in AIM funding was paid to beneficiaries.

Better Start

Better Start is a national initiative established by the Department of Children and Youth Affairs (DCYA) to bring an integrated national approach to developing quality in Early Years Education and Care (ECEC) for children aged from birth to six years in Ireland. The Company hosts the Better Start service on behalf of the DCYA / DCEDIY and provides a range of associated management and support services. Under this programme, the Company do not have a remit to disburse funding.


Programme Support Payment (PSP)

The Programme Support Payment is made as a recognition of the additional time required of providers of DCEDIY-funded ELC/SAC programmes to address scheme administration, non-contact and parental engagement activities. Pobal develops and manages the application process and makes calculations and payments.

During the reporting period €19,492,943 in Programme Support Payments were disbursed to beneficiaries across four qualifying schemes (ECCE; NCS; CCS Savers; TEC Savers).

City & County Childcare Committees (CCCs)

There are 30 CCCs who operate as local agents of DCEDIY to support the delivery of ELC/SAC programmes at a local level. Pobal undertakes the appraisal of Local Implementation Plans submitted by the organisations, making recommendations to DCEDIY in respect to funding decisions. Pobal contracts the organisations, makes payments and monitors delivery and compliance. Within the CCC envelope Pobal also administers the Learner Fund on behalf of DCEDIY. The 2020 Learner Fund Bursaries invited applications from early years worker graduates and from childminders registered with Tusla, the Child and Family Agency. During the reporting period, the Learner Fund Graduate Bursary supported 397 ELC/SAC learners and 2 childminders.

During the reporting period, €11,600,974 worth of programme grants were paid to the CCCs. Under the Learner Fund measure a total of €582,144 was disbursed in the reporting period.

Early Years Sustainability Funding

Early Years Sustainability Funding provided targeted supports as part of Pobal’s Integrated Case Management Service to community based ELC/SAC service providers whose viability is under threat.

During the reporting period €99,363 in Early Years Sustainability Funding was paid to beneficiaries.

National Voluntary Childcare Organisations (NVCOs)

NVCOs represent the interests of, and provide support services to early education and childcare service providers and parents nationwide. The organisations work at a national level to support their member early years services. Pobal undertakes a review of Implementation Plans submitted by the organisations, undertakes contracts the organisations, makes payments and monitors delivery and compliance. A total of seven organisations received funding for approved work programmes supporting quality service development and national early education and childcare frameworks.

During the reporting period, €2,512,609 in grants were to seven NVCOs.

Early Years and School Age Capital Funding Programmes – COVID-19 Capital Grant 2020

To support early years’ service providers in the community and private sector, annual capital funding is made available for specific purposes (e.g. to ensure that early years and school age service facilities meet all regulatory requirements, provide childcare places for all age groups and maintain and improve their buildings and outdoor areas to a standard that meets the needs of families in their community).

The original 2020 Capital programme was suspended in March 2020 due to the COVID-19 pandemic. DCEDIY subsequently re-purposed the funding in June 2020 as the COVID-19 Capital Grant 2020. The COVID-19 Capital Grant 2020 provided a once-off capital grant to support closed ELC and SAC services to re-open in line with public health advice and DCEDIY guidelines. The grant provided a contribution towards necessary capital costs and equipment.

Pobal’s role was to manage the programme design and build, the application, appraisal and decision making process and the contracting and payment processes on behalf of DCEDIY. Pobal also provides on-going support and case management to applicants throughout the project life-cycle.

During the reporting period payments totalling €12,675,000 in Early Years COVID-19 Capital 2020 grant funding were paid to beneficiaries.


Legacy Capital Programmes

Pobal continues to manage contractual commitments under the following programmes:

› Early Years Capital 2012 to 2019

› National Childcare Investment Programme (NCIP) 2006 to 2011

› Equal Opportunities Childcare Programme (EOCP) 2000 to 2006

Youth Services

Comhairle na nÓg Development Fund

Comhairle na nÓg is a forum for input by young people into decision making on policies and the development of local services by statutory and voluntary organisations.

During the reporting period, €614,872 was paid to Comhairle na nÓg organisations.

Youth Service Grant Scheme

Under this scheme, funding for the support of voluntary youth work is made available on an annual basis to 30 national and major, regional, voluntary youth organisations. under this scheme, funding for the support of voluntary youth work is made available on an annual basis to 30 national and major, regional, voluntary youth organisations.

During the reporting period, €13,547,377 was paid to 30 Youth Services Grant Scheme beneficiaries.

1. Department of Health

The Company administers three Programme on behalf of the Department of Health.

Healthy Ireland Fund (HIF)

HIF supports innovative, cross-sectoral evidence-based projects and initiatives that aid the implementation of key national policies in areas such as obesity, smoking, alcohol, physical activity and sexual health. During the reporting period, €4,027,755 was paid.

Community Mental Health Fund (CMHF)

The Community Mental Health Fund (CMHF) is a programme of €2.79m that supports local level actions to improve the mental health and well-being of people in the community, and to tackle loneliness and isolation. The CMHF is closely aligned to the Mental Health theme under the Healthy Ireland Fund (HIF), and as a result the CMHF is channelled to local communities via the HIF programme framework. During the reporting period, €2,030,230 was paid.

Community Resilience Fund

The Community Resilience Fund (CRF) is a Department of Health initiative under the Government’s ‘Living with COVID-19’ plan.

As key element of this plan is a national campaign focused on ‘Keep Well’, which focusses on five major themes to ensure that people have opportunities within their local community to help themselves keep well. It will encourage community involvement in keeping active, staying connected, switching off and being creative, eating well, and minding your mood.

The CRF is delivered through the Healthy Ireland Fund (HIF) framework and enables Local Authorities, Children and Young People’s Services Committees (CYPSCs) and other funded organisations to support activity in local communities and target groups aligned to the ‘keep well’ themes.

A total of €2,636,926 has been allocated under the CRF.


Sláintecare Integration Fund

The Sláintecare Integration Fund is part of the Sláintecare Action Plan 2019 that establishes the building blocks for a significant shift in the way in which health services are delivered in Ireland. The Sláintecare Integration Fund focuses on prevention, community care and integration of care across all health and social care settings. During the reporting period, €8,213,707 was paid to supported projects.

Prof Deiric Ó Broin Director 16th September 2021

Dr. Breda McTaggart Director 16th September 2021

Compliance Policy StatementPursuant to section 225 of the Companies Act 2014, the Board is committed to complying with all of the Company’s relevant obligations. The directors can confirm as follows:

› A compliance policy statement has been drawn up setting out the Company’s policies regarding compliance by the Company with its ‘relevant obligations’;

› There are appropriate arrangements in place to secure material compliance with the Company’s ‘relevant obligations’ and

› A review of the aforementioned arrangements has been conducted during the financial year.

The Board oversees a range of strong internal controls which ensure that the Company continues to comply with all applicable legislation and regulations. These are subject to internal audit. Relevant obligations are inclusive of the Irish Company legislation and Irish Tax Law, however will also include the following:

Code of Practice for the Governance of State Bodies (August 2016)

The Code of Practice for the Governance of State Bodies, Revised August 2016 (the “Code”) is the key guidance document on the corporate governance expectations of state bodies and other organisations operating in the public sector or under the aegis of a government department. The Board has adopted the Code and has put in place procedures to ensure full compliance with the Code. The Company was in compliance with the Code for 2020 and where required the necessary actions were taken to ensure compliance.

Ethics in Public Office Act 1995 and Standards in Public Office Act 2001

In accordance with the above acts, the Board furnish each year, to the Secretary of the Board, completed Statements of Interest in compliance with the provisions of the Acts, where necessary. In addition, Company staff members holding designated positions, comply with both acts.

Prompt Payment of Accounts Act 1997

The Company comes under the remit of the above mentioned act and the European Communities (Late Payment in Commercial Transactions) Regulations 2012. It is a policy of the Company to ensure that all invoices are paid promptly. Procedures are in place, however, to ensure that late interest is paid, if required.

Customer Charter

The Company has published a Customer Charter and Action Plan setting out its commitment to a high quality of service. This Charter and Action Plan includes a procedure for dealing with complaints, if they arise. The Company is committed to promoting social inclusion, reconciliation and equality through integrated social and economic development within communities.


Employment Equality Acts 1998-2015

The Company is committed to a policy of equal opportunities and equality in the organisation. The Company operates a number of schemes providing staff with options in relation to meeting their career and personnel needs including study leave, and learning and development programmes. Pobal values diversity and strives to be an equality employer where individual contribution is encouraged and differences are valued. The Company is committed to maintaining a balanced work/life environment for all staff.

Irish Human Rights and Equality Act 2014 (Public Sector Equality and Human Rights Duty)

All public bodies in Ireland have a responsibility to promote equality, prevent discrimination and protect the human rights of their employees, customers, service users and everyone affected by their policies and plans.

In 2020 Pobal presented an update document to the Board on Public Sector Duty. As a publicly funded and accountable organisation, Pobal has a responsibility to lead by example and embody these objectives in its work. The briefing document provided some examples of how as an organisation we strive to do this. The examples demonstrated how as a corporate entity we consider our obligations as well as how from a programme perspective Public Sector Equality and Human Rights Duties are designed in and embedded within beneficiaries work.

In 2021 Pobal will integrate the Duty into the development of our new Strategic Plan with a thorough assessment of the equality and human rights issues relevant to the purpose and functions of Pobal. This will in turn identify further actions to be addressed and monitored against.

Health and Safety

The well-being of the company’s employees and visitors to the Company is safeguarded through the strict adherence to health and safety standards. The Company has taken the necessary action to ensure compliance with the Safety, Health and Welfare at Work Acts 2005 and 2010, as well as and the Safety, Health and Welfare at Work (General Application) Regulations 2007, including the adoption of a safety statement. The safety statement is revised periodically to ensure our ongoing compliance with all relevant legislation.

Data Protection Acts 1998, 2003 and 2018; and the EU General Data Protection Regulation (“GDPR”)

The Data Protection Act, 2018 together with the GDPR has created a consistent data protection regime across the EU which has strengthened individuals’ control over their own personal data, and the purposes for which that data may be used. It sets out in detail the increased responsibilities and obligations on organisations that collect, use and store personal data. Through data protection policies, staff training and reviewing processes and procedures, Pobal complies with all data protection legislation requirements in order to meet our regulatory and statutory obligations in the administration and delivery of government programmes.

Freedom of Information Act 2014

The Company is a prescribed body under the Freedom of Information Act and complies fully with the requirements set out in the Act. This act requires public bodies to respond to requests from the public, for information they hold, subject to the provisions of the Act. In 2020, the Company received 25 requests under this Act.

Official Languages Act 2003

The Company comes under the remit of the Official Languages Act 2003, which was signed into law on July 14th, 2003 to provide a statutory framework for the delivery of services through the Irish language. In accordance with section 10 of the Act, this Annual Report is published simultaneously in both Irish and English.


The European Communities (Access to Information on the Environment)

Regulations 2007 to 2014 (S.I. 133 of 2007)

The Company complies with this regulation which gives legal rights to those seeking access to information on the environment from public authorities.

The Protected Disclosures Act 2014

The Company is committed to promoting and fostering an open culture with the highest possible standards of honesty and accountability for the benefit of our staff and stakeholders. In accordance with the above Act, employees who make disclosures of certain types of information in the public interest are appropriately protected. The Company operates appropriate policies and procedures in order to provide such support to staff and to foster and encourage a culture of openness and transparency.

Section 22 of the Protected Disclosures Act 2014 requires the publication of a report each year relating to the number of protected disclosures made in the preceding year and any actions taken in response to such disclosures. This report is published on the Pobal website.

No protected disclosures were received by Pobal during 2020.

Charities Act 2009

The Company is a registered charity under the Charities Act 2009 and is fully committed to ensuring the highest levels of compliance with the provisions of the legislation. The Charities Regulatory Authority launched a new Charities Governance Code in November 2018. The Company has completed all requirements under the Charities Governance Code which was mandatory from January 2020 and continues to keep it under review.

Companies Act 2014

─ Accounting records The Directors believe that they have complied with Sections 281 to 285 of the Companies Act 2014 with regard to the keeping of accounting records by employing financial personnel with appropriate expertise and by providing adequate resources to the financial function. The accounting records of the Company are maintained in their registered office.

─ Statement of relevant audit information The directors believe that they have complied with Section 330 of the Companies Act 2014 whereby they have taken steps to inform themselves of all relevant audit information and have established that the auditor is aware of all such information.

─ Audit committees

The directors have fulfilled their requirement to establish an Audit, Finance and Risk Sub-committee that meets the requirements of Section 167 of the Companies Act 2014 and the Code of Practice.

Directors’ Responsibilities StatementThe Board are responsible for preparing the Governance Statement, Directors’ Report and the Financial Statements in accordance with applicable Irish law and regulations. The Companies Act 2014 specifies that directors must prepare financial statements for each financial year. In addition, the directors must specify under which reporting standard the financial statements have been prepared. The directors have elected to prepare the Financial Statements in accordance with Financial Reporting Standard (“FRS”) 102. The directors have a statutory obligation to approve the Financial Statements only when satisfied that they give a true and fair view of the assets, liabilities and financial position of the Company, as at the financial year end and of the income and expenditure for that period. In preparing the Financial Statements, the Board applied the following criteria:

› Select suitable accounting policies and then apply them consistently;

› Make judgements and estimates that are reasonable and prudent;

› Prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the Company will continue in business;


› State whether the Financial Statements have been prepared in accordance with applicable accounting standards, identify those standards and note the effect and the reasons for any material departures from those standards.

The directors are responsible for ensuring the company keeps adequate accounting records, which correctly explain and record the transactions of the Company, enable at any time the assets, liabilities, financial position and income and expenditure of the Company to be determined with reasonable accuracy and to enable them to ensure that the Financial Statements and Directors’ Report comply with the Companies Act 2014 and enable the Financial Statements to be audited. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Board considers that the Financial Statements give a true and fair view of the financial performance and financial position of Pobal as at December 31st, 2020. Pobal has agreements in place with its funding Departments for 2021. The Board believes Pobal has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that call into doubt Pobal’s ability to continue as a going concern. Accordingly, Pobal continues to prepare its financial statements on the going concern basis.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company’s website.

Directors and Company Secretary

The Directors of the company as at 31st December 2020 were as follows:

› Prof. Deiric Ó Broin, Chairperson

› Patricia Ball-O’Keeffe

› Ann Hanley

› Tom Lavin

› Molly Buckley

› Catherine Lynch

› Dr. Breda McTaggart

› John Curran

› Donna Creaven

› Niall Garvey

› Fintan Breen

› Lindsay Malone

› Ciaran Reid

› Iseult White

› Rosarii Mannion

› Declan Ryan, Company Secretary

Auditor

The Comptroller and Auditor General continues in office in accordance with the Comptroller and Auditor General (Amendment) Act, 1993.




Statement On Internal Control Pobal’s internal controls are designed to provide reasonable assurance that the organisations risks are appropriately managed and objectives achieved. This is done through the implementation of policies, procedures, operational guidelines, information systems and monitoring and reporting processes. In addition Senior Management regularly review and monitor financial performance against budget and forecast.

Pobal’s Statement on Internal Control for the year ended 31st December 2020 has been reviewed by Pobal’s Audit, Finance and Risk Subcommittee and the Pobal Board to ensure it accurately reflects the control system in operation during the reporting period.

Scope of Responsibility

On behalf of Pobal, the Board acknowledges its overall responsibility for ensuring that an effective system of internal control is maintained, operated and monitored. This responsibility takes account of the requirements of the Code of Practice for the Governance of State Bodies (2016). To ensure that the internal controls are in compliance with legislation and regulations, the Board has established an organisational structure with clear operating and reporting procedures, lines of responsibility, authorisation limits, segregation of duties and delegated authority.

Purpose of the System of Internal Control

The system of internal control is designed to manage risk to a tolerable level, rather than to eliminate it. The system can therefore only provide reasonable and not absolute assurance that assets are safeguarded, transactions authorised and properly recorded and that material errors or irregularities are either prevented or detected in a timely way. The Board has reviewed the effectiveness during 2020 of Pobal’s system of internal control covering financial, operational and compliance controls and risk management systems.

The system of internal control, which accords with guidance issued by the Department of Public Expenditure and Reform, was in place at the end of the Reporting Period and will be at the date of approval of the financial statements.

Payment Disbursement Control

All disbursements of funds by Pobal take place within a tiered system of controls. While the individual set of controls in place in each programme can differ, depending on the requirements of the contracting government department and the nature of the programme involved, the following features represent the key functions:

For programmes in which Pobal administer grants the key control processes are as follows:

› Pobal works with the sponsoring department to offer clarity of programme purpose, objectives and guidelines, to ensure applicants can understand programme expectations and a clear benchmark for validation of a project’s content is in place

› An application process is designed to elicit clear and verifiable details of a project proposer and their proposal

› An appropriate and rigorous appraisal process is put in place to allow objective scoring of proposals, which includes an examination of any relevant risk, audit and verification findings and to allow recommendations to be made to government on which projects best meet programme funding criteria.

› Contracts with clearly defined expectations of adherence to regulations, of project delivery and of expected outputs are put in place

› Payments systems are put in place to ensure both internal controls of funding flows and to appropriately control flows of funds to ensure they match all government regulations and contractual conditions

› A monitoring/reporting system is designed and implemented to ensure Pobal receives information which allows it assess adherence to programme requirements and delivery expectations

› Verification and audit processes are put in place to spot-check and verify the content of reports and project’s performance.

› Departmental reporting processes are put in place to ensure that achievements, barriers and issues for action are identified to sponsoring departments.


Where Pobal administers a subvention or capitation, the range of controls in place are individually defined within the programme, but with the following general features:

› Each programme is subject to a single, national transparent ruleset

› The programmes are subject to an annual renewal cycle

› With each annual cycle participating service providers are subject to an account set-up and validation process as a prerequisite to contracting to provide / participate in a particular scheme.

› The programme rules and contracts are reviewed by the funding Government Department on an annual basis.

› The contracting process incorporates the participating service provider documenting clear statements of service level and controls.

› Programme funding is transactional and specific, being subject to the approval through a dedicated online application or registration control process for each individual qualifying participant presenting through the service provider.

› The approval of an application / registration is subject to validation checks (e.g. PPS number check; cross-scheme registration checks)

› Payment against a registration / application is made against the scheme ruleset, calculator and controls that are engineered into the business system

› Sample checks are made of payment calculations

› Unannounced on-site checks of service provider compliance with the scheme

› Programme activities and outputs are subject to regular reporting and review with the funding Government Department. This process informs the revision of programme rules and requirements.

Summary of Financial Controls

The following controls are in place to ensure payments are disbursed to the correct funded organisations and work placement participants.

1. Bank Details inputted directly onto Pobal’s system by funded organisations

› The Early Years Platform system provides a self-service facility which allows funded organisations to manage their bank details. Pobal staff view and verify this information against the funded organisations bank statement.

2. Bank details inputted onto Pobal system by Pobal staff

› Bank mandates forms received from funded organisations and work placement participants must be signed by authorised signatories.

› Authorised staff within Pobal have access to input and amend these bank details on Pobal ICT systems. Separate staff have responsibility to verify the bank details inputted on the system against the relevant bank mandate.

3. Checks are conducted by Pobal to verify bank details on a sample of payments prior to issue.

› There are clearly defined segregation of duties within Pobal’s payment authorisation process:

› Authorised staff prepare a payment based on receipt of relevant supporting information while a separate staff team are authorised to approve these payments.

› Access levels to Pobal payments systems are managed by designated system administrators who ensure appropriate access levels are in place.

Pobal administers circa 31 funding programmes on behalf of Government Departments and Offices. In 2020, Pobal disbursed payments totalling €717 million, which can be broken down as follows:

› Payments totalling €436 million on behalf of one Government Department was disbursed as subvention as analysed below.

Funder / Programme Amount Disbursed Description

Department of Children, Equality,

Disability, Integration and Youth

(DCEDIY)

€436m The largest of these programmes are ECCE, Community Childcare Subvention, COVID-19 Pandemic Emergency Measures, the National Childcare Scheme, Access & Inclusion Model and PSP. Funded services are contracted with DCEDIY for these programmes.


Payments totalling €150 million on behalf of five Government Departments and Offices were disbursed as grants as analysed below.

Funder / Programme Amount Disbursed

Description

Department of Children, Equality, Disability,

Integration and Youth (DCEDIY)

€41m The main expenditure here are the annual allocation to County Childcare Committees, Voluntary Childcare Organisations and DCEDIY Capital Grants (all contracted with Pobal) and Youth Services groups (contracted with DCEDIY).

Department of Social Protection (DSP) €5m €5m in grants was dispersed under the Ability Programme.

Department of Rural and Community

Development (DRCD)

€51m The main expenditure in relation to DRCD programmes relates to the Community Services Programme and the Scheme to Support National Organisations.

Department of Health (DoH) €17m The Healthy Ireland Fund supports projects that aid the implementation of national policies in areas such as obesity, smoking etc.

The Sláintecare Integration Fund focuses on prevention, community care and integration of care across all health and social care settings.

The Community Mental Health Fund supports local level actions to improve the mental health and well-being of people in the community, and to tackle loneliness and isolation.

The Community Resilience Fund has been established in response to the impact COVID-19 continues to have on communities.

Community & Voluntary Stability Scheme €34m The COVID-19 Community and Voluntary Stability Scheme is for community and voluntary organisations, social enterprises and charitable organisations who provide supports and services to vulnerable individuals in Ireland. Pobal administer funding on behalf of DRCD, DoH and DCEDIY.

Dormant Accounts Fund (DAF) €2m Pobal administer measures of the Dormant Accounts fund on behalf of DRCD, DJE and DSP. DAF aims to address disadvantage and promote opportunities for social and economic inclusion through improving quality of life and enhancing life opportunities.

Payments totalling €4 million on behalf of one Government Department was disbursed as capital subsidy as analysed below. Pobal’s controls over these payments is set out in the sections below.


Description

Department of Rural and Community

Development (DRCD) €4m This expenditure relates to the Senior Alerts Scheme.


Payments totalling €127 million on behalf of the Department of Social Protection were disbursed on a payroll basis between Local Development Companies (€117 million) and Údaras na Gaeltachta (€10 million) (called implementing bodies). Pobal operates the payroll scheme on their behalf. All instructions in relation to putting individuals into payments (starters), terminating payments (leavers) and payments rates are advised to Pobal by the implementing bodies. Pobal has no eligibility, compliance or monitoring role in relation to these payments.


Description

Department of Social Protection (DSP) €127m Pobal administer 2 payroll programmes, the Rural Social Scheme and Tús, on behalf of DSP.

Arrangements with funding department/agency

Pobal have service level agreements in place with all their funding departments which sets out the resources being provided and the outputs to be delivered.

General funding arrangements

The provision of the funds to the grantee before expenditure has been incurred requires prior approval of the Department of Public Expenditure and Reform (DPER). Pobal is prefunded by six Departments and Offices in order to be in a position to administer its programmes. For 2020, Pobal paid €150million (21%) through pre-funded grants. In 2020 Pobal’s funding departments obtained DPER approval to provide funding for disbursement by Pobal before related expenditure is incurred.

Disbursement and Administration of Grant Funding

Pobal administers a number of non-grant programmes (for example childcare subventions; ECCE, CCS, PSP, TEC, etc., the payroll programmes of RSS and Tús and the Senior Alerts Scheme). Pobal also provides a range of programme delivery and funding administration services to and on behalf of funding Government Department in relation to schemes where the funder contracts directly with the beneficiary. The arrangements that follow are particular to the direct management and commitment by Pobal of grant funding, which are set out in the Payment Disbursement Control section above.

At the commencement of a grant administration process, Pobal prepares a Programme Specification document, which is appended to the Performance Delivery Agreement, signed by Pobal and the relevant department/funder. The Programme Specification document outlines the key features and attributes of the grant as follows:

› The amount to be paid and the amount of grant to be awarded to successful applicants

› The administrative and regulatory rules that are to be applied;

› The nature of the call and application process (open or closed)

› The programme/scheme aims and objectives and intended results, eligible activities or actions and associated eligible costs

› The eligibility and selection criteria, scoring framework that will be applied, including information on those who eligible to apply

› Timeframes for the application and decision making process

Reporting requirements for successful applicants (financial and non-financial)

Payment schedules for successful applicants and drawdown arrangements for Pobal from the relevant Department

Pobal prepares guidelines for applicants based on these requirements and designs online and/or offline application and appraisal forms and systems based on the budget, resources and the complexities of the scheme or programme.


In relation to the grant assessment process, each application is appraised by an assigned appraiser, who has been provided with a briefing session and guidelines for appraising. To ensure consistency and quality, a peer review of the appraisals is undertaken. The outcome of the appraisal process was previously presented to the Pobal Appraisal Sub-Committee, and the recommendations from the Appraisal Sub-Committee were noted by the Pobal Board. In the 2nd half of 2020 with the implementation of the Board Excellence Review the approval of grant appraisals was delegated by the Board to the Strategic Leadership Team. Pobal subsequently submits the recommendations to the relevant Department or Funder for consideration and final decision. All applicants are informed of the outcome of the application process in writing by the Department/Funder or Pobal. Unsuccessful applicants can avail of feedback and clarifications from Pobal on their decision and are provided information on how they may seek a review or appeal the decision on their application.

Review, Monitoring and Compliance

Grants issued by Pobal are subject to a grant agreement containing the terms and conditions applicable to the grant awarded. Subject to the conditions of the funding programme, grantees may be required to report in both financial and non-financial terms including expenditure and outputs on a periodic basis across the lifetime of the grant. All reports submitted and supporting documentation including expenditure profiles and monitoring reports, are reviewed by Pobal to ensure, where possible, eligibility of expenditure and satisfactory progress in project implementation per grant approval.

Subject to the funded programme and where grantee organisations are required to submit audited financial statements (AFS) to Pobal on an annual basis, Pobal conducts a review of the AFS it receives, which includes company information, directors and auditors’ reports, and the financial statements, with a view to understanding the governance and financial position of the company at the date of their accounts. This information is considered when appraising applications for future funding.

Of 612 AFS due to be received Pobal received and analysed 582 AFS, relating to the grantee organisation’s financial year ended in 2019, including information on the levels of compliance with the Department of Public Expenditure and Reform’s Circular 13/2014 Management of and Accountability for Grants from Exchequer Funds. The financial analysis identified the following:

› Fully Compliant with the circular 84.9%

› Partially Compliant with the circular 14.9%

› Non-Compliant with the circular 0.2%

The AFS analysed related to the following programmes :-CSP, DAF, Slaintecare, SSNO, Healthy Ireland Fund, Ability, SICAP, CCCs and NVCOs. Pobal continues to monitor and work with grantees regarding their compliance with the requirements of Circular 13/2014.

Inspection and Audit

Pobal is responsible for carrying out compliance, verification and audit inspections of grantees across a wide range of Pobal funded and administered programmes. The level and focus of compliance visits and verifications checks to be conducted is agreed with the respective funding Departments and set out in the programme of work with the respective Department.


› Compliance Checks The compliance visits include unannounced site visits to local childcare services in respect of compliance with programme rules within a range of specific Early Learning Care (ELC) and School Age Childcare (SAC) programmes funded through the DCEDIY. The agreements are between the ELC/SAC services and the DCEDIY, and the funding is provided in the form of a subsidy for the provision of a childcare place. We conducted 263 compliance visits in the period to March 2020 but the onsite visits were postponed following the introduction of Government COVID-19 restrictions and the temporary closure of childcare service providers. Pobal conducted a series( 196) of desk based remote compliance checks in the final quarter of 2020, with service providers submitting documentation for review. These desk based reviews were curtailed given the inability and/or difficulty in conducting some checks remotely. The checks were focused on the areas of greatest risk to the exchequer funding (i.e. whether levels of attendance were in line with PIP registration levels) and on the programme with the highest level of non-compliance historically. The compliance outcomes are reported to the DCEDIY and to individual service providers on a monthly basis. Compliance outcomes are used in appraising certain additional funding administered for the DCEDIY by Pobal and for determining subsequent follow up compliance visits.

› Verification Checks Verification visits are conducted in respect of grant-aided organisations on behalf of a range of Government Departments. The grant agreements are between the beneficiaries and Pobal and encompass a range of programmes across a number of Government Departments. Such visits have a financial focus and aim to confirm that both capital and operational grant monies are spent for the purposes intended in accordance with programme rules, contractual conditions, etc. In line with routine operating practices, verification checks conducted in early 2020 involved in-person visits to grant funded organisations, however, on-site checks were suspended in mid-March 2020 due to travel restrictions associated with the spread of COVID-19. Additional verification checks were conducted on a remote basis in respect of COVID-19 emergency measures. The remote verification process involved obtaining documentation for desk-based review, with a specific focus on validating transactional and impact data reported within grant claims submitted by beneficiary organisations. Verification checks were conducted in respect of 56 organisations, spanning 80 individual grants ,with four additional preplanning desk based checks conducted .. As part of a range of measures to support the ELC/SAC service providers during the pandemic, the DCEDIY introduced a number of funding schemes e.g. TWSCS, RSP, COSP and Sustainability Support. During 2020, CAR conducted a pilot round of checks at 40 childcare services on the TWSCS scheme. The results of the pilot have allowed the development of revised checks to be applied to an expanded range of beneficiaries, which commenced in February 2021. Verification checks on the RSP, COSP and Sustainability Support funding are included in the 2021 audit plan.

› Risk Audits Risk audits are conducted in cases where specific risks have been identified associated with corporate governance, financial management and can cover both grant and subsidy funding, etc. During 2020, 4 risk audits were conducted across a range of grant and subsidy funding strands.

› In addition to the inspection functions described above, Pobal continued to roll-out a pilot governance initiative in respect of community childcare services based on consultations with the DCEDIY. During 2020 and in conjunction with DCEDIY Pobal also expanded and developed its beneficiary performance and sustainability “Integrated Case Management” support and intervention service. In 2020 a risk rating methodology was developed by Pobal and the DCEDIY. The model will be implemented in 2021, with the initial intention of using a risk based scoring system to ensure compliance resources are deployed based on risk profile and visits are targeted appropriately While, the ‘risk scores’ will initially be based on readily available data which includes contract size etc. it is envisaged that the model will continually be developed and will evolve over time to include additional information as appropriate. In 2020, a random sample of services were also selected for review, in order to ensure the visits were representative of the population and the details of the underlying levels of non-compliance across the programmes were reflected.


Existing Scheme

Scheme Description Planned compliance/verification work to be carried out pre-COVID

Actual work compliance/verification performed due to COVID impact

ECCE

€217m

Early Childhood Care and Education (ECCE) provided for children of pre-school age.

The 2019/20 compliance PDA proposed a total of 708 ECCE contracts to be reviewed, which assumed onsite visits until the cycle end and no closures or restrictions in place. The interim PDA from October to December 2020 focused on the CCSP programme and had no ECCE coverage included.

It was only possible to conduct on-site compliance visits between January and 12th March due to COVID-19 restrictions. During this period. 230 ECCE contracts were inspected at Early Learning and Care (ELC) services visited.

Given the level of restrictions for services and priority focus of maintaining availability of services to parents, particularly essential workers the DCEDIY instructed Pobal to cease compliance visits for 2020.

To note however the compliance team were engaged in a range of activities to support the development of compliance functionality on the Early Years Platform and to agree the end to end processes with the DCEDIY for NCS compliance activities.

Community Childcare Subvention programme

(CCSP)

€64m

The Community Childcare Subvention programme (CCSP) is a programme targeted to support parents on low income to avail of reduced childcare costs.

The scheme is no longer accepting new applicants.

The 2019/20 compliance PDA proposed a total of 586 CCSP contracts to be reviewed, which assumed onsite visits were possible until the cycle end and no closures or restrictions in place. The interim PDA from October to December 2020 proposed 200 desk checks to be conducted remotely.

It was only possible to conduct on-site compliance between January and 12th March 2020 due to COVID-19 restrictions. During this period.

213 CCSP contracts were inspected at ELC and School Age Childcare (SAC) services visited.

No onsite visits were carried out between April and December.

210 desk based checks commenced in 2020, with 196 completed by December 2020.

409 compliance checks completed in total for 2020

1,124 financial returns reviewed.

National Childcare Scheme (NCS)

€45m

Financial support for parents towards cost of childcare.

This scheme replaces other Early Years programmes being phased out, such as CCSP and TEC.

Weekly payments made to ELC/SAC service providers based on numbers of children in attendance and type of subsidy for each child (ie universal or income assessed).

Compliance function is set out in the PDA. However, it is accepted in the PDA it may take up to six months from the date of first payments (Nov 2019) for the agreed processes and functionality to be established and for corresponding functions to commence.

As agreed with the DCEDIY NCS compliance inspections were not commenced in 2020 due to the impact of COVID 19 on the work of the Compliance Working Group tasked with developing the end to end compliance processes and system functionality within the regulatory framework. . Resources across the board were diverted to emergency measures.

The finalisation of processes and the development of the compliance functionality on the Early Years Platform were completed in 2021 and compliance desk- based checks commenced in June 2021.


Existing Scheme



Community Services Programme

€43m

Supports community companies and co-operatives to deliver local social, economic and environmental services that tackle disadvantage by providing a co-funding contribution towards the cost of employing a manager and other full-time equivalent positions. The CSP is based on a social enterprise model, whereby community companies and co-operatives are expected to generate a traded income from the delivery of services, which in turn can co-fund the cost of employment, and cover other overheads associated with the delivery of services

CSP – Programme of Work (PoW)

› On site audit/verification checks of 5% or 21 of CSP funded organizations (412 active CSP contracts in 2020).

› Pobal will report audit findings on a bi-annual basis to DRCD

Due to Covid-19, verification visits were initially suspended in March 2020 and staff reassigned to other duties. Verification checks reinstated in the latter part of 2020 focused on transaction testing and outputs against performance targets, rather than broader governance issues. Of the 21 CSP verification checks to be conducted, 8 onsite visits and 3 desk-based CSP checks were performed representing 52% of the target checks per the PoW.

Access & Inclusion Model

€19m

Universal and targeted grants to ensure children with disabilities can access the Early Childhood, Care and Education (ECCE) programme in mainstream pre-school.

This involves different levels of support based on the needs of the child and the pre-school service.

Per the Early Years Programme of Work -

› The scope of the AIM compliance checks is to be confirmed with DCEDIY, from which compliance checks to be carried out in line with AIM programme rules - TBC Q4 of 2020.

Per DCEDIY Compliance 2019/20 PDA –

› There will be no compliance reviews of the Access and Inclusion Model (Model) programme in the period covered by this PDA.

AIM Level 1 checks were agreed for the 2020/21 cycle and commenced in conjunction with the ECCE desk checks conducted from April 2021.

N/A


Existing Scheme



Youth Services Grant Schemes (YSGS)

€14m

Funding to 30 national and regional youth organisations for the support of voluntary youth work.

The funding ensures the continued promotion, growth and development of these organisations in the provision of universal and targeted services for young people.

YSGS PDA

› Conduct 5 verification visits covering at least 6% of YSGS expenditure

› Review/update verification checklist

› Provide a copy of verification report to DCYA

›

5 verifications were performed on a remote basis in line with targets set at the start of the year. The verification process was more time-consuming as information was requested via email as opposed to in-person, grantees had to locate the sample information requested remotely whilst also dealing with closing and/or moving their own services online. Consequently, it resulted in a run-over of cases into 2021, reports for which have now been sent.

City and County Childcare Committees

(CCC)

€12m

CCCs (City and County Childcare Committees) act as local agents for DCEDIY in supporting the delivery of ELC/SAC services.

This includes advice on setting up childcare services, training courses, advice and support to parents.

Per Early Years Programme of Work –

› Conduct verification visits in respect of 10 CCCs

› Verification visits to include a review of the following grant strands: Core CCC funding, Learner Fund, Parent & Toddler grant aid., Childminding development grant, AIM funding and sustainability funding allocated to the CCCs.

Pobal performed remote verification reviews on 3 CCCs (total of 24 grant strands) compared to the 10 required by the PoW. The target was not achieved due to the interruption to our service caused by the Covid19 pandemic. The verification process was more time-consuming as information was requested via email as opposed to in-person, grantees had to locate the sample information requested remotely whilst also dealing with closing and/or moving their own services online. Consequently, it resulted in a run-over of cases into 2021 which are now complete.

Sláintecare

€8m

Sláintecare objective is to deliver a wider range of health services in new and innovative ways and funding at a local level with a view of learning outcomes for the wider health care service community

Sláintecare SLA –

› Pobal will undertake 10% sample of beneficiaries (excluding HSE beneficiaries)

› Not required

› Per SLA, verification visits will commence in2021

Scheme to Support National Organisations

(SSNO)

€6m

Multi Annual grant funding to National organisations that:

› provide supports (both direct & indirect) to those who are disadvantaged

› demonstrate good governance

SSNO PDA-

› Pobal to undertake verifications on 5% / 4 of the beneficiaries annually (74 grantees in 2020).

4 verifications conducted on a remote basis which met the targets set out in the PDA. The verification process was more time-consuming as information was requested via email as opposed to in-person, grantees had to locate the sample information requested remotely whilst also dealing with closing and/or moving their own services online. Consequently, it resulted in a run-over of cases into 2021 which are now complete.


Existing Scheme



Ability Programme

€5m

The aim of Ability is to bring young people with disabilities who are not work-ready closer to the labour market using a range of person-centred supports.

Per Ability POW –

› 3 service providers to be verified (10% of service providers)

3 Verifications performed on a remote basis which met the targets set out in the PoW.

Healthy Ireland Fund

€4m

The aim is to support innovative, cross-sectoral, evidence based projects and initiatives that support the implementation of key national policys in areas such as obesity, smoking, alcohol, Physical activity and sexual health.

HIF PDA –

› Verifications / checks of sample of 5% of financial transactions of strand one beneficiaries over the lifetime of the fund starting 2021.

› Liaise with dept when developing verification plans for HIF

› Not required

› Per PDA – Timeframe for verification checks to begin in 2021.

Voluntary Childcare Organisations

(VCO)

€3m

VCO’s represent the interests of childcare workers and parents.

Per Early Years Programme of Work

› Conduct verification visits in respect of 2 VCOs

2 verification checks performed on a remote basis which met the targets set out in the PoW.

Comhairle no nÓg

€0.6m

A forum for young people to contribute to decision making on policies and the development of local services.

Comhairle no nÓg PDA –

› 4 visits to verify reality, actuality and eligibility of expenditure annually

4 verification checks performed remotely which met the targets set out in the PDA.


COVID 19 Scheme

Scheme Description Planned compliance/verification work to be carried out

Actual compliance/verification work performed

Temporary Wage Subsidy Childcare Scheme €56m

Top-up to revenues temporary wage subsidy scheme to a combined limit of €586 weekly. Scheme designed to enable ELC/SAC providers to support and retain staff, ensure childcare providers are in a position to reopen following the crisis.

Per TWSCS verification plan –

› Pilot verification of 40 childcare organisations in 2020.

› Pilot verification to inform the development of the verification to a wider sample of an additional 160 childcare organisations in 2021 (i.e. total of 200).

Covid TWSCS verification checks include:

› Payroll reviews (Gross to net reports, payslips, revenue submissions

› Bank & Cash reviews

› Payments listings

› Overheads contributions

40 childcare organisations verified in 2020 and 160 in 2021.

All verification checks conducted were desk based.

Covid 19 - Capital

€13m

A once-off capital grant to support closed ELC and SAC services to re-open in line with public health advice and DCEDIY guidelines.

(eg- Physically demarcated areas, signage, reception screens, canopies, roofing etc.)

Per Programme Specification agreed with DCEDIY

› 5% of grantees to submit financial return for Pobal to undertake a desk verification check

As the ELC/SAC capital programme 2020 was suspended at the application process stage due to the onset of the COVID-19 pandemic, there are no verification visits due to be carried out in 2021 in respect of this programme. The ELC/SAC capital programme 2020 was officially replaced with the COVID-19 Capital Grant in June 2020.

› A sample of 202 groups or 5% have been selected.

› As at 31/08/2021, 194 returns submitted to date and have been reviewed or are in the process of being reviewed by Integrated Funding financial analysis team.

› The remaining 8 groups are going through the decommittal process for their grants.

Verification checks on an additional 283 groups will commence in Q3-Q4 2021.


COVID 19 Scheme



Covid 19 - Reopening Support Grant

€13m

Grant support aimed at Childminders to support reopening in line with DCYA guidance for infection prevention and control.

Unlike the Covid RSP & Capital grant, this is targeted at childminders who are not in contract with DCYA to provide ELC/SAC services. This grant is administered by 6 CCCs on behalf of Pobal.

Per the agreed Programme Specification

› “Compliance requirements and delivery is to be agreed as part of the 2021 programme of work”.

›

› No compliance or verification performed in 2020 as was not due to begin until 2021 per agreed programme specification document.

› Verification checks commenced in August 2021, with coverage to be at least 5% of grantees and 10% of total funding. 235 services have been selected for inspection.

Checks to be conducted remotely.

Covid 19 - Sustainability Fund

€0.7m

Provided further financial support for care providers, after the initial July 2020 stimulus Package.

Per the agreed programme specification

› Pobal will undertake a % of verification desk checks of successful applicants. Percentage to be agreed. In addition consideration to be given to potentially requesting Pobal’s compliance unit to undertake a review of attendance records/fees list as a supplementary.

TBC with DCEDIY

› No verifications were carried at time of audit.

› At least 5% of grantees and 10% of total funding.

To be finalised with DCEDIY

Covid 19 - Childminding Reopening Support

€0.3m

Per the agreed Childminding Reopening Grant process document with DCEDIY-

Childminding Development Officers will undertake a desktop verification process of a sample 5% of Grantees in each of the areas.

Pobal’s CAR unit verification to commence in January 2021 (no specific requirement noted)

Pobal performed desk verifications in relation to one of the six CCCs that administer this grant. These checks are continuing into 2021.


COVID 19 Scheme



Stability Scheme for Community & Voluntary Organisations

€34m

Grants (€2k - €300k) to assist community and voluntary organisations, charities and social enterprises that have a predicted fundraising/ trading income reduction of 25% or greater as a result of the pandemic.

The programme specification document agreed with DRCD states verification visits/audits to be finalized in due course.

As funding could be spent to 31 December 2020, there were no verification checks planned in 2020 for the Stability scheme. Stability verification checks are due to commence in Q4 2021.

Financial or Other Irregularities

In circumstances where financial or other irregularities which may constitute a breach of the law by beneficiaries are suspected Pobal reports these matters to the appropriate statutory authorities. There were no reports made in 2020.

COVID-19 Response

Since COVID-19 was declared a global pandemic in 2019 it has had an enormous impact. COVID-19 has caused significant uncertainty, volatility and supply chain interruptions and has significantly disrupted the global economy. Economic downturns and financial disruptions in the past have resulted in, among other things, decreased Government funding and reduced activity in certain programmes.

A number of programmes managed by Pobal were suspended because of COVID-19 and the restrictions implemented by Government in order to reduce the transfer of infections within the community. Some programmes were suspended in both Early Years and Social Inclusion sectors including ECCE and the Sláintecare Integration Fund.

In response to the impact of COVID-19 the Government introduced a number of support funds to assist those sectors most impacted, such as the Temporary Wage Subsidy Childcare Scheme for Early Years workers and the Stability Fund in respect of Social Inclusion organisations. There was significant engagement with Government departments in the designing and implementation of these programmes. In addition Pobal worked with Government to redeploy staff to other Government departments and agencies to assist with the fight against COVID-19.

Throughout COVID-19 government funding has continued to be forthcoming for all the various programmes that Pobal administers. In the final quarter of 2020 and into the 1st quarter of 2021 Pobal has been engaging with various government departments on new programmes and initiatives. Pobal is confident that these discussions will lead to new work for the Company in 2021. To date due to continued Government support for all the programmes that Pobal administers there has been no significant financial impact. Our administration fee remained stable for 2020 and agreed fees for 2021 are similar to 2020. Any potential impact to our fees and support for programmes administered by Pobal will become clearer as the country emerges from COVID-19 and how the Government finances are allocated

A key priority during 2020 was the well-being of our staff and our ability to continue to provide the various services to all our beneficiaries. From March 2020 following the introduction of the Governments COVID-19 restrictions the majority of staff began working from home and continues to do so throughout 2020 and the first six months of 2021.

In line with Government COVID-19 Policy Pobal developed a COVID-19 Response Plan detailing the policies and practices for Pobal to meet the Government’s Return to Work Safety Protocol (launched May 2020) for preventing the spread of COVID-19 in the workplace.

Specific COVID-19 policies, procedures and protocols were put in place to mitigate any risk due to COVID-19 . They provide assurance of the controls in place. They include;

› Pobal COVID-19 Policy Statement The policy statement is signed by the CEO and outlines our commitment to providing a safe and healthy workplace for all employees and stakeholders

Pobal COVID-19 Remote Working Policy


› Pobal Return to Office Work Induction Training Slides

› All staff must complete this training session online before attending a Pobal office

› Pobal Return to Office Procedure

› All staff retuning to office work must complete the COVID-19 Return to Work form and receive approval before returning to work in an office environment

› COVID-19 Symptoms at Work Procedure

› These procedural documents outline what needs to happen if an employee has COVID-19 symptoms while in the office - one of these was developed for each office location

› Health and Safety Health Declaration Form

› All staff need to complete this form before any office attendance

› Standard Operating Procedures (SOP) for Pobal Staff at Non-Pobal Locations

› The SOP outlines the procedures staff must follow if attending a non-Pobal location

In addition a number of specific company policies provide assurance regarding the security of our ICT and Data during the time of COVID-19 when people were working remotely. These policies include: Information Security Management Policy, ICT Acceptable Use Policy, ICT Remote Working Policy and the Pobal Data Protection Policy.

Pobal’s Risk ManagementRisk Management is about managing the threats that may hinder delivery of our strategic aims, objectives and operational services and maximising the opportunities that will help to deliver them.

Pobal’s overall risk appetite is low to medium when considering our long term strategic, operational, and financial and governance objectives. In seeking to achieve our objectives, Pobal is willing to consider all potential delivery options and choose the option(s) that are most likely to result in successful delivery.

Effective risk management is critical to the achievement of Pobal’s strategic objectives and the long term sustainable growth of its business. The rapid changes taking place in Pobal makes it all the more important to continuously reassess risks and have clear strategies to manage them. Pobal’s risk management process is depicted below:

Risk management process (based on ISO 31000)

Establish Context

Establish Context

Mon

itori

ng a

nd re

view

Com

mun

icat

ion

and

cons

ulta

tion

Risk assessment

Risk Identification

Risk analysis

Risk evaluation

The Board has overall responsibility for the organisation’s approach to risk.


Specifically the Board is responsible for:

› Ensuring that an adequate process is designed to identify the principal risks and uncertainties is in place;

› Embedding an appropriate risk culture throughout Pobal;

› Oversight of the risk management and crisis management processes and

› Assessment of the likely effectiveness of management’s mitigation measures and controls.

The Board is aware that it must lead by example in shaping and supporting Pobal’s values which underpin the approach to risk. The Board also wants to ensure that sufficient risk management skills and capabilities are available in the business and that the knowledge and experience of all the staff in Pobal who understand the risks associated with operations are utilised.

Capacity to Handle Risk

Pobal has an Audit, Finance and Risk Sub-committee (AFR) comprising three Board members one of whom is the Chair and an additional external member approved by the Board with financial and audit expertise. The AFR met six (6) times in 2020.

Pobal has outsourced its internal audit function to an independent external contractor , which is adequately resourced and conducts a programme of work agreed with the AFR.

The Board has developed a risk management policy which sets out its risk appetite, the risk management processes in place and details the roles & responsibilities of staff in relation to risk. Pobal’s risk management policy is designed to provide a reasonable but not absolute protection against the impact of identified risks. There was one minor amendment to the risk policy approved in November 2020 whereby responsibility was assigned to our Internal Auditors as opposed to an external body to audit and report on the effectiveness of the risk management process as part of the ongoing Audit Plan The policy has been agreed by the Board and has been issued to relevant staff who are to alert management on emerging risks and control weaknesses and assume responsibility for risks and controls within their own area of work.

Risk Management Framework

A Risk Management Framework involves risk identification, analysis, control, review & reporting. Pobal has implemented a risk management system which identifies and reports key risks and the management actions being taken to address and, to the extent possible, to mitigate those risks.

Risk Identification

The purpose of risk identification is to produce a list of the potential risks that could impact on the organisation achieving its stated objectives. A formal risk identification and review exercise is undertaken on an annual basis in order to review risks already documented and to update the risk register with new risks identified, as required.

To facilitate the capturing and reporting of risks in a consistent manner, the following categories of risks have been identified:

Risk Category High Level Description

Strategic Includes (but not limited to) those risks associated with the achievement of the strategic and business objectives (including related environment risks).

Operational Includes (but not limited to) those risks arising from people, processes and systems involved in Pobal’s day to day activities.

Governance and Compliance

Includes (but not limited to) risks relating to failing to comply with governance, statutory or legal and compliance obligations.

Programmatic Includes programme specific risks which should be brought to the attention of the Board, as it is a high level risk which requires Board oversight and should not only be monitored at directorate level.


Risk Assessment

To assist with determining if the level of risk is within the stated “risk appetite” (see below), and to enable management to prioritise remediation and corrective actions, risks are assessed based on their Likelihood (probability of the risk occurring) and Impact (harm to the organisation if it does occur) using the following 5 point scale for each (with 1 = Low and 5 = High).

Scale Likelihood Impact

1 Rare, never happen, may occur in exceptional circumstances (1% – 10% probability)

Insignificant, no significant impact (e.g. customer service error, embarrassment with good client, minor control failure)

2 Unlikely, may occur at some point (11% – 39% probability)

Minor significance, with minor impact (e.g. pay-out out for customer error, costs are kept to a minimal, staff turnover)

3 Likely, may occur (40% – 60% probability)

Significant but containable (e.g. control breakdown resulting in material costs, diminished service or relationships)

4 Very likely, will occur in most circumstances (61% - 79% probability)

Very significant with significant damage (e.g. product launch failure, compliance breach, inadequate business recovery in a timely basis)

5 Almost bound to happen/already happening (80% – 100% probability)

Catastrophic, extremely detrimental (e.g. major compliance breach, loss of licence, loss of profit for the year)

A risk register helps identify the key risks facing Pobal and these have been identified, evaluated and graded according to their significance. The register is reviewed by the AFR on an annual basis and a report is presented to the full Board for an annual review. The purpose of this review is to ensure that Pobal is not, on an ongoing basis, exposed to an unacceptable level of preventable risk.

The risk register is the primary tool used by Management to track and monitor the organisations risk-related activities. It details the controls and actions needed to mitigate risks and responsibility for operation of controls assigned to specific staff.

The Board confirms that a control environment containing the following elements is in place:

› A Code of Ethics that requires all Board members and employees to maintain the highest ethical standards in conducting business;

› Clearly defined organisational structure, with defined authority limits and reporting mechanisms to higher levels of management and to the Board, which support the maintenance of a strong control environment;

› A corporate governance framework which includes risk analysis, financial control review and formal annual governance compliance statements by the management of business lines;

› Financial responsibilities have been assigned at management level with corresponding accountability;

› There are appropriate budgeting systems with an annual budget approved by the Pobal Board on an ongoing basis, taking into account the nature of our agreement with funders;

› A comprehensive system of financial reporting;

› There are systems aimed at ensuring the security of the information and communication technology systems;

› There are systems in place to safeguard the assets;

› Control procedures over grant funding to outside agencies ensure adequate control over approval of grants and monitoring and review of grantees to ensure grant funding has been applied for the purpose intended.


Risk Appetite

The Board is responsible for setting the tone for risk management throughout the organisation by clearly demonstrating and communicating its tolerance for risk (“Risk Appetite”) on an ongoing basis i.e. the amount of risk that Pobal are willing to take/accept to achieve our strategic objectives. Management are in-turn responsible for ensuring Pobal operates in a manner that is consistent with the Board’s Risk Appetite.

Pobal’s “Risk Appetite Statement” articulates Pobal’s risk position and confirms that Pobal’s overall risk appetite is low to medium, when considering our long term strategic, operational, financial and governance objectives. In seeking to achieve our objectives, Pobal is willing to consider all potential delivery options and choose the option(s) that are most likely to result in successful delivery. Specifically, our risk appetite is categorised as follows:

Risk category Acceptable levels of risk

Strategic Low to Medium

Operational Low to Medium

Programmatic Low to Medium

Financial Low

Governance and Compliance Low

Risk appetite may also vary over time and there was one amendment to the risk appetite in 2020 agreed whereby the acceptable level of risk in relation to the Governance and Compliance risk category was noted as Low to Medium. The Board has explicitly considered the level of this appetite and any deviation from its stated appetite for risk that Pobal is prepared to accept in respect of specific risks.

Ongoing Monitoring and Review

Formal procedures have been established for monitoring control processes and control deficiencies are communicated to those responsible for taking corrective action and to management and the Board, where relevant, in a timely way.

Pobal’s internal controls are reviewed systematically by the organisation’s internal audit function, which is outsourced. In these reviews, emphasis is focused on areas of greater risk.

The Board, supported by the Audit, Finance and Risk Subcommittee, reviews on an annual basis the effectiveness of the system of internal control also.

The Board confirms that the following ongoing monitoring systems are in place which reflect the size, structure and complexity of Pobal:

› Key risks and related controls have been identified and processes have been put in place to regularly monitor the operation of those key controls and report any identified deficiencies;

› Reporting arrangements have been established at all levels where responsibility for financial management has been assigned;

› A review of the programme of work outlined in Pobal’s internal audit plan and consideration of their findings and reports;

› Regular reports on the status of issues raised previously in internal audit reports are monitored at the Audit, Finance and Risk Subcommittee

› Review of the external auditors reports to the Audit, Finance and Risk Subcommittee.

Procurement

The Board confirms that Pobal has procedures in place to ensure compliance with current procurement rules and guidelines as set out by the Office of Government Procurement.


During 2020, Pobal’s operating expenditure amounted to €10.1 million and it’s expenditure on programme and project supports amounted to €6.7 million. Both of these amounts are excluding salaries and travel & subsistence. This overall total of €17.3 million included committed expenditure of €0.29 million (excluding VAT) that did not fully comply with the procurement guidelines. The goods and services that did not fully comply with the procurement guidelines can be analysed as follows:

› Software Development €10,900

› System Licence €29,950

› Pension Administration €60,000

› Insurance Policy €168,325

› ICT Infrastructure Resource €24,000

Non-compliant expenditure was incurred due to contracts being extended beyond their original expiry dates as the tender for these contract was still being undertaken or because of urgent and critical business needs normal procurement process could not be carried out because of the impact of Covid-19.

In 2020 a Procurement Compliance plan was put in place in order to correct significant non-compliance as identified by the C&AG during the 2018 audit. The implementation of this compliance plan was completed by June 2020.

A procurement update is provided at each Board meeting. A revised and updated Procurement policy and procedures was implemented in 2020.

Review of Effectiveness

We confirm that Pobal has procedures to monitor the effectiveness of its risk management and control procedures. Pobal’s monitoring and review of the effectiveness of the system of internal control is informed by the work of the internal and external auditors, the Audit, Finance and Risk Sub-committee which oversees their work, and senior management within Pobal responsible for the development and maintenance of the internal control framework.

We confirm the Board carried out an annual review of the effectiveness of the internal controls for 2020.

Internal Control Issues

No major weaknesses in internal control were identified in relation to 2020 that require disclosure in the financial statements.




Ard Reachtaire Cuntas agus Ciste Comptroller and Auditor General

Report for presentation to the Houses of the Oireachtas

Pobal

Opinion on the financial statements I have audited the financial statements of Pobal for the year ended 31 December 2020 as required under the provisions of section 5 (1) of the Comptroller and Auditor (Amendment) Act 1993. The financial statements comprise the statement of income and expenditure and retained revenue reserves, the statement of financial position, the statement of cash flows and the related notes, including a summary of significant accounting policies.

In my opinion, the financial statements

give a true and fair view of the assets, liabilities and financial position of Pobal at 31 December 2020and of its income and expenditure for 2020

have been properly prepared in accordance with Financial Reporting Standard (FRS) 102 — The Financial Reporting Standard applicable in the UK and the Republic of Ireland, and

have been properly prepared in accordance with the Companies Act 2014.

Basis of opinion I conducted my audit of the financial statements in accordance with the International Standards onAuditing (ISAs) as promulgated by the International Organisation of Supreme Audit Institutions. My responsibilities under those standards are described in the appendix to this report. I am independent of the company and have fulfilled my other ethical responsibilities in accordance with the standards.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Conclusions related to going concern The directors have prepared the financial statements on a going concern basis. As described in the appendix to this report, I conclude on

the appropriateness of the use by the directors of the going concern basis of accounting, and

whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern.

I have nothing to report in that regard.

Opinion on matters prescribed by the Companies Act 2014 Based solely on the work undertaken in the course of the audit, I report that in my opinion the information given in the directors’ report is consistent with the financial statements, and

the directors’ report has been prepared in accordance with the Companies Act 2014.

I have obtained all the information and explanations that I consider necessary for the purposes of myaudit.

In my opinion, the accounting records of Pobal were sufficient to permit the financial statements to bereadily and properly audited, and the financial statements are in agreement with the accounting records.

The Companies Act 2014 also requires me to report if, in my opinion, the disclosures of directors’ remuneration and transactions required by sections 305 to 312 of the Act are not made. I have nothing to report in that regard.


Report of the C&AG (continued)

Report on information other than the financial statements, and on other matters The directors have presented certain other information with the financial statements. This comprises theannual report including the governance statement and directors’ report, and the statement on internal control. My responsibilities to report in relation to such information, and on certain other matters upon which I report by exception, are described in the appendix to this report.

I have nothing to report in that regard.

Seamus McCarthyComptroller and Auditor General

19 September 2021


Appendix to the report

Responsibilities of the directors

As explained in the governance statement and directors’ report, the directors are responsible for the preparation of financial statements in the form

prescribed under the Companies Act 2014

ensuring that the financial statements give a true and fair view in accordance with FRS102

ensuring the regularity of transactions

assessing whether the use of the going concern basis of accounting is appropriate, and

such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Responsibilities of the Comptroller and Auditor General

I am required under Section 5 (1) of the Comptroller and Auditor General (Amendment) Act 1993 to audit the financial statements of Pobal and to report thereon to the Houses of the Oireachtas.

My objective in carrying out the audit is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement due to fraud or error.Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the ISAswill always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with the ISAs, I exercise professional judgment and maintain professional scepticism throughout the audit. In doing so, I identify and assess the risks of material misstatement of

the financial statements whether due to fraud or error;design and perform audit procedures responsive to those risks; and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

I obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal controls.

I evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates andrelated disclosures.

I conclude on the appropriateness of the use of the going concern basis of accounting and, based on the audit evidence obtained, on whether a material uncertainty exists related to events or conditions that may cast significant doubt on Pobal’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my report. However, future events or conditions may cause the company to cease being a going concern.

I evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

Information other than the financial statements

My opinion on the financial statements does not cover the other information presented with those statements, and I do not express any form of assurance conclusion thereon.

In connection with my audit of the financial statements, I am required under the ISAs to read the other information presented and, in doing so, consider whether the other information is materially inconsistent with the financial statements or withknowledge obtained during the audit, or if it otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact.

Reporting on other matters

My audit is conducted by reference to the special considerations which attach to State bodies in relation to their management and operation. I report if there are material matters relating to the manner in which public business has been conducted.

I seek to obtain evidence about the regularity of financial transactions in the course of audit. I report if I find any material instance where public money has not been applied for the purposes intended or where transactions did not conform to theauthorities governing them.


Statement of Income & Expenditure & Retained Revenue ReservesFor the Year Ended 31 December 2020 2020 2019

Notes €000's €000's

Income

Oireachtas Income 4 763,890 786,142

Other Funders Income 4 0 0

Other Income 5 6 9

Total Income 763,896 786,151

Expenditure

Programme Payments 6 717,063 743,076

Programme & Project Supports 6 & 8 6,649 10,144

Operating Expenses 7 39,168 32,117

Total Expenditure 762,880 785,337

Operating Surplus / (Deficit) for the financial year 1,016 814

Transfer (to)/from Capital Account 12 (308) (22)

Balance Brought Forward at 1 January 3,350 2,558

Balance Carried Forward at 31 December 4,058 3,350

The results for the year relate to continuing operations.

Notes 1 - 24 form part of these Financial Statements.

The Statement of Income and Expenditure & Retained Revenue Reserves includes all gains & losses recognised in the year.




Statement of Financial Position As at 31 December 2020

Notes

2020 2019

€000's €000's

Fixed Assets

Property, Plant & Equipment 13 889 581

Current Assets

Receivables 14 2,293 1,424

Cash & Cash Equivalents 3 54,324 42,778

56,617 44,202

Current Liabilities (amounts falling due within one year)

Payables 15 2,463 2,281

Programmes Account 6 50,096 38,571

52,559 40,852

Net Current Assets 4,058 3,350

Total Net Assets 4,947 3,931

Capital and Reserves

Retained Revenue Reserves 4,058 3,350

Capital Account 12 889 581

4,947 3,931





Statement of Cash Flows For the Year Ended 31st December 2020

Notes

2020 2018

€000's €000's

Cashflows from Operating Activities

Excess Income Over Expenditure 1,016 814

Adjustments For:

Depreciation and Impairment of Fixed Assets 13 634 558

(Increase) / Decrease in Receivables 14 (869) (117)

Increase / (Decrease) in Payables 15 181 1,453

Loss on Disposal of Property, Plant & Equipment 7 5 7

Net Bank Interest Paid in Year 196 123

Income Received (Less Administration Costs) 6 735,238 763,306

Programme and Programme & Project Support Payments 6 (723,712) (753,220)

Net Cash Inflow / (Outflow) From Operating Activities 12,688 12,924

Cashflows from Investing Activities

Payments to Acquire Property, Plant & Equipment 13 (946) (587)

Net Cash Inflow / (Outflow) From Investing Activities (946) (587)

Cashflows from Financing Activities

Net Bank Interest (Paid) in Year (196) (123)

Net Cash Inflow / (Outflow) From Financing Activities (196) (123)

Net Increase in Cash and Cash Equivalents 11,546 12,214

Cash & Cash Equivalents at 1st January 42,778 30,564

Cash & Cash Equivalents at 31st December 54,324 42,778

Movement in Net Funds in the Year 11,546 12,214





Notes to the Financial StatementsFor the Year Ended 31 December 20201

1. Accounting PoliciesThe basis of accounting and significant accounting policies adopted by Pobal are set out below. They have all been applied consistently throughout the year and for the preceding year.

Pobal is a Public Benefit Entity and is a company limited by guarantee incorporated under the Companies Act 2014.

The address of its registered office is 2nd Floor, Ormond Building, 31-36 Upper Ormond Quay, Dublin 7, DO7 N5YH.

Statement of ComplianceThe Financial Statements of Pobal have been prepared on a going concern basis and in accordance with FRS102, the financial reporting standards applicable in the UK and Ireland issued by the Financial Reporting Council (FRC), as promulgated by Chartered Accountants Ireland and the Companies Act 2014

Basis of PreparationThe Financial Statements are prepared under the accruals method of accounting and in accordance with generally accepted accounting principles under the historical cost convention. The Financial Statements are also prepared on the Going Concern basis. Financial Reporting Standards recommended by the recognised accountancy bodies are adopted, as they become operative.

The Financial Statements have applied “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (“Charities SORP”). Pobal has applied the Charities SORP on a voluntary basis as its application is not a requirement of the current regulations for charities registered in the Republic of Ireland.

Currency

The unit of currency in which the financial statements are denominated is the Euro.

Impact of COVID and going concern

Pobal recorded an operating surplus of €1.016m for the year ended 31 December 2020. At the balance sheet the company has net current assets €4.058m and total assets of €4.947m.Agreed budgets for 2021 with Government Departments are very similar to those agreed for 2020. In addition all major programme of works have been approved and agree with various Government departments.

The Board has considered management's assessment of the effects of the global COVID-19 pandemic on the continued operations of the organisation and believes that based on this and the above, the impact of COVID-19 on the financial operation of the company will not be significant. As the status of the pandemic is constantly evolving, management continues to monitor its impact on the operation of the company to ensure changes do not significantly affect this assessment.Based on this, the Board are comfortable that Pobal can continue to meet it obligations as they falldue for a period of at least twelve months from signing the financial statements.Therefore these financial statements have been prepared on a going concern basis.

Property, Plant & Equipment and Depreciation

“Property, Plant & Equipment are shown at cost less accumulated depreciation. Pobal capitalised all asset purchases greater than €1,000. Depreciation is charged to the Administration Account, on the straight-line basis, at the annual rates set out below, so as to write off the assets, adjusted for estimated residual value, over the expected useful life of each appropriate category. Depreciation is charged on assets in use at the end of the period.


Furniture 12.5%

IT Equipment 33 1/3%

Other Office Equipment 20%

Leasehold Improvements 20% or is depreciated equally over the remaining years left on the lease for the relevant office, whichever is the lesser

Programme Payments and Refunds

Programme Payments are charged in the financial statements as they are paid. Programme refunds received in the year are posted to the financial statements on a cash receipt basis.

Operating Leases

Rental payments under operating leases are dealt with in Note 7 Operating Expenses as incurred.

1. Accounting PoliciesRetirement Benefits

For staff directly employed, the company operates a defined contribution (DC) pension scheme which is approved by the Revenue Commissioners. The company’s contributions to this scheme are charged to operating expenses (Note 7) in the period to which they relate. Details of the costs for 2020 are contained within Note 20 to these accounts. The pension costs of staff seconded to the company are paid for by the relevant parent organisations and Pobal reimburses the cost in full. All pension contributions are remitted to the funds administrators within the 21 day timeline as required under law.

Capital Account

The capital account represents the unamortised value of income used for capital purposes.

Critical accounting judgements and estimation uncertainity

Estimates and judgements made in the process of preparing the company financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

2. Additional Information Income

Income is provided by Government Departments and other funders to fund programme payments (Subvention, Payroll and Grants) to organisations and beneficiaries. Unused funds at the year end are either returned to the funders or recognised as a creditor. The amount recognised as Income in the “Statement of Income & Expenditure & Retained Revenue Reserves” is the net amount received in the year.

Service Fee Income

Service Income is provided by Departments and other funders to cover Pobal's administration costs and programme & project support costs in line with signed Service Level Agreements. The amount allocated from overall funds received from Pobal's funders for administration was €40,177,694 and programme & project supports was €6,648,860 in 2020 as analysed in Note 6 to these accounts.

Retained Revenue Reserves

Pobal retained revenue reserves amounted to €4,058,373 which has mainly been derived from accumulated interest earned on funds since the establishment of Pobal and unspent balances on the management element of Pobal's service fee from 2018 onwards in line with the company's Reserves policy.


4. Income

Notes

2020 2019

€000's €000's

Oireachtas Grant Income Recognised

Grant Funding on hand 1st January

6 38,571 28,485

Funding Received 6 775,415 796,228

Funding on hand 31 December

6 (50,096) (38,571)

Oireachtas Grant Income Recognised

763,890 786,142

Other Funder Income Recognised

Grant Funding on hand 1st January

0 0

Funding Received 0 0


0 0

Other Funder Income Recognised

0 0

Total Grant Income Recognised

Funding on hand 1 January

6 38,571 28,485

Funding Received 6 775,415 796,228


6 (50,096) (38,571)

Total Income Recognised

763,890 786,142

5. Other Income

2020 2019

€000's €000's

Deposit Interest Earned in Year

6 9

Statement of Cash Flows

Explanatory notes below detail where the information within the Statement of Cashflows can be found within the Notes to the Accounts:

Cashflow Category Note

Depreciation of Fixed Assets

13 Charge for year under Depreciation section

(Increase) / Decrease in Receivables

14 Balance at end 2019 less Balance at end 2020

Increase / (Decrease) in Payables

15 Balance at end 2019 less Balance at end 2020

Loss on Disposal of Property, Plant & Equipment

13 Category of expenditure under Note 13

Bank Interest Paid 7 Amount charged to bank accounts in the year, excluding accruals

Income Received (Less Administration Costs)

6 Received in year €775,415,492 less Admin Costs of €40,177,694 inclusive of the amounts transferred to reserves

Programme and Programme & Project Support Paid

6 Programme payments of €717,063,320 plus Programme & Project Supports of €6,648,859

Payments to Acquire Property, Plant & Equipment

12 Additions in the year under Cost section

3. Cash & Cash Equivalents2020 2019

€000's €000's

Cash in hand, at bank 54,324 42,778

Overdraft 0 0

Cash Equivalents 0 0

54,324 42,778

Cash at bank and in hand is comprised of cash in accounts instantly accessible and some on deposit requiring 50 days’ notice of withdrawal or on maturity.


6. Summary of Grant Account Transactions 2019

Balance at 01.01.2020

Grant Transactions 2020

Balance at 31.12.2020Ref

Amounts Received

Administration Costs

Programme Supports

Grant Payments

Department of Rural and Community Development

6.1 5,581,721 62,655,203 (5,740,020) (574,066) (55,501,724) 6,421,114

Department of Employment Affairs and Social Protection

6.2 6,302,223 132,568,956 (2,090,325) (15,387) (131,659,142) 5,106,325

Department of Children, Equality, Disability, Integration & Youth

6.3 13,384,094 509,924,135 (30,242,926) (5,724,354) (477,280,890) 10,060,059

Department of Justice and Equality 6.4 70,358 0 0 0 0 70,358

Dormant Account Fund 6.5 2,177,196 4,285,952 (397,890) (12,569) (1,569,722) 4,482,967

Area Based Childhood Programme 6.6 59,412 0 0 0 0 59,412

Department of Health 6.7 10,693,882 20,660,406 (1,354,629) (107,253) (16,908,618) 12,983,788

Early Years Focused Inspections 6.8 (98,501) 184,000 0 (84,348) 0 1,151


6.9 0 45,000,001 (351,904) (24,000) (34,139,224) 10,484,873

Peace IV (44,740) 76,861 0 (75,701) 0 (43,580)

Greece Project (16,476) 59,978 0 (31,182) 0 12,320

Irish Deaf Society Sustainability 4,000 0 0 0 (4,000) 0

General Beneficiary Supports 457,709 0 0 0 0 457,709

Total 38,570,878 775,415,492 (40,177,694) (6,648,860) (717,063,320) 50,096,496

6.1. Department of Rural and Community Development




Amounts Received


Programme Supports

Grant Payments

Social Inclusion & Community Activation Programme

1,790,251 1,335,791 (1,299,275) (333,900) 0 1,492,867

Community Services Programme 1,352,591 46,851,829 (2,259,193) (18,330) (43,313,693) 2,613,204

Grants to Locally Based Community and Voluntary Organisations

437,194 0 0 0 0 437,194

Leader 287,766 915,842 (1,102,961) (78,307) 0 22,340

RAPID 57,510 0 0 0 0 57,510

NEIC Pilot Social Employment Fund 0 1,000,000 0 0 (1,000,000) 0

Tidy Towns 890,992 897,000 (22,992) (100) (711,000) 1,053,900

Town and Village Renewal 1,234 86,000 (80,489) 0 0 6,745

Community & Voluntary Sector Skills Audit 0 85,000 0 0 0 85,000

Support Schemes for National Organisations 475,788 6,364,819 (433,653) (19,115) (6,069,394) 318,445

Senior Alerts Scheme 288,395 5,118,922 (541,457) (124,314) (4,407,637) 333,909

Total 5,581,721 62,655,203 (5,740,020) (574,066) (55,501,724) 6,421,114


6.2 Department of Employment Affairs and Social Protection




Amounts Received


Programme Supports

Grant Payments

Tús 3,318,980 77,226,081 (1,297,441) 0 (76,942,050) 2,305,570

Rural Social Scheme 2,150,211 50,829,662 (578,996) (333) (50,162,266) 2,238,278

Disability Activation Programme 5,711 0 0 0 0 5,711

Ability Programme 799,324 4,503,159 (213,888) (5,000) (4,554,826) 528,769

Gateway 27,997 10,054 0 (10,054) 0 27,997

Total 6,302,223 132,568,956 (2,090,325) (15,387) (131,659,142) 5,106,325

6.3. Department of Children, Equality,Disability, Integration & Youth




Amounts Received


Programme Supports

Grant Payments

Early Childhood Care & Education ^ 1,005,560 218,383,495 (1,985,006) 0 (216,621,172) 782,877

NCS & Savers ^ 3,744,505 120,622,736 (10,798,224) 0 (111,130,944) 2,438,073

COVID-19 Measures 0 82,696,779 0 0 (81,811,920) 884,859

Access & Inclusion Model ^ 579,538 20,113,928 (1,879,340) 0 (18,935,754) (121,628)

Programme Support Payment 837,644 18,710,594 0 0 (19,492,943) 55,295

City & County Childcare Committees 50,621 12,190,256 (849,100) 0 (11,611,235) (219,458)

National Voluntary Childcare Organisations

0 2,512,608 0 0 (2,512,609) (1)

Other Early Years Programmes ^ 6,433,774 9,296,537 (3,951,143) (5,585,739) (1,002,064) 5,191,365

Youth Café 14,051 0 0 0 0 14,051

Youth Services Grant Scheme 48,751 13,583,816 (38,807) 0 (13,547,377) 46,383

Comhairle na nOg (9,133) 669,055 (42,095) (8,896) (614,872) (5,941)

Better Start National Early Years Quality Development

678,783 11,144,331 (10,699,211) (129,719) 0 994,184

Total 13,384,094 509,924,135 (30,242,926) (5,724,354) (477,280,890) 10,060,059

^ Pobal has a compliance brief in relation to funding provided to childcare providers. The compliance brief acts as the primary process for validating the financial value of amounts paid to childcare providers. The purpose of a compliance visit is to confirm that childcare services are adhering to key programme rules, contract conditions and administrative requirements pertaining to the relevant programmes.

6.4 Department of Justice and Equality




Amounts Received


Programme Supports

Grant Payments

Equality for Women Measure 30,248 0 0 0 0 30,248

Traveller Community Fund 2,062 0 0 0 0 2,062

European Refugee Fund 9,942 0 0 0 0 9,942

European Integration Fund 28,106 0 0 0 0 28,106

Total 70,358 0 0 0 0 70,358


6.5. Dormant Account Fund




Amounts Received


Programme Supports

Grant Payments

Department of Rural & Community Development

1,190,729 150,036 0 0 (761,324) 579,441

Irish Prison Services 57,790 0 0 0 0 57,790


35,416 0 0 0 0 35,416

Health Service Executive 0 0 0 0 0 0

Department of Justice & Equality 392,396 920,000 (397,890) (231) (643,029) 271,246

Department of Communications, Energy and Natural Resources

50,566 0 0 0 0 50,566

Dormant Accounts Board 33,094 0 0 0 0 33,094

Department of Employment Affairs & Social Protection

417,205 3,215,916 0 (12,338) (165,369) 3,455,414

Total 2,177,196 4,285,952 (397,890) (12,569) (1,569,722) 4,482,967

6.6. Area Based Childhood programme




Amounts Received


Programme Supports

Grant Payments

Area Based Childhood Programme (Jointy funded Dept. of Children & Youth Affairs / Atlantic Philanthropies)

59,412 0 0 0 0 59,412

Total 59,412 0 0 0 0 59,412

6.7. Department of Health




Amounts Received


Programme Supports

Grant Payments

Healthy Ireland Fund 3,655,098 5,937,939 (622,450) (76,095) (4,027,755) 4,866,737

Community Mental Health Fund 2,521,043 0 0 0 (2,030,230) 490,813

Community Resilience Fund 0 4,049,140 0 0 (2,636,926) 1,412,214

Sláintecare 4,517,741 10,673,327 (732,179) (31,158) (8,213,707) 6,214,024

Total 10,693,882 20,660,406 (1,354,629) (107,253) (16,908,618) 12,983,788

6.8. Early Years Focused Inspections




Amounts Received


Programme Supports

Grant Payments

Early Years Focused Inspections (Dept. of Education & Skills)

(98,501) 184,000 0 (84,348) 0 1,151

Total (98,501) 184,000 0 (84,348) 0 1,151


6.9. Department of Health




Amounts Received


Programme Supports

Grant Payments

Department of Rural & Community Development

0 32,000,000 (351,904) (24,000) (21,485,667) 10,138,429


0 3,000,000 0 0 (2,236,210) 763,790

Department of Health 0 10,000,001 0 0 (10,417,347) (417,346)

Total 0 45,000,001 (351,904) (24,000) (34,139,224) 10,484,873

› Programme Refunds received in the year amounted to €4,929,415 (2019: €2,027,240), are netted against programme payments. The basis for identifying these are set out in Note 17 to these accounts.

› Programme & Project Supports are required to fund costs that are considered to be outside the scope of core programme day to day service delivery and includes ICT system development, beneficiary training and guidance materials, programme publications and infromation sessions.

› “As at 31/12/2020, Pobal will carry forward €136,390 in relation to both multi annual programmes and programme specific tasks as agreed with funding departments, which were postponed to 2020. These are reflected within the closing balances for the relevant programmes.”

› The closing balance on the programme account are reflected under current liabilities. These include 2020 end of year balance on hand administration & programme support income amounting to €2.1m.

› General beneficiary supports (balances on hand in relation to multiple small programmes pre 2010), which are funds to be used for the capacity building of beneficiary groups, amounted to €457,709 at end 2020. These are shown in the last line in the summary section of Note 6.


7. Operating Expenses for Pobal For the Year Ended 31 December 2020

Salaries Travel & Subsistence Rent & Rates Staff

Recruitment

Legal, Accounting &

Insurance Audit Fee

€ € € € € €

Childcare Programmes 12,390,405 84,637 990,290 128,243 273,281 23,302


992,294 6,241 79,845 7,013 17,104 1,869

Community Services Programme 1,729,022 15,446 134,508 11,938 32,340 3,184

Dormant Accounts Fund 304,634 2,226 23,403 2,133 5,965 564

Rural Social Scheme 433,389 1,707 33,600 2,994 7,230 799

Tús 974,041 5,058 76,247 6,739 16,046 1,795

Gateway 0 0 0 0 0 0


260,548 1,098 17,356 1,805 10,907 479

Peace IV 0 0 0 0 0 0

Senior Alerts Scheme 411,070 2,249 32,119 2,893 8,351 772

Area Based Childhood Programme 0 0 0 0 0 0

Youth Services Grant Scheme 30,689 111 2,160 195 476 53

Leader 810,398 4,272 68,502 5,749 12,353 1,534

Support Scheme for National Organisations 326,070 1,288 27,748 2,318 4,996 570

Tidy Towns Programme 15,448 61 1,765 117 177 0

Town & Village Renewal 32,157 65 1,784 128 31,642 32

Healthy Ireland Fund 474,205 4,201 37,572 3,355 8,246 841

Sláintecare Integration Fund 566,935 5,144 40,493 3,958 17,850 1,044

Ability Programme 162,972 695 12,964 1,131 2,671 282


8,217,160 178,450 635,330 59,781 142,850 16,071

DES EYEI 0 0 0 0 0 0

Comhairle na nOg 33,049 122 2,405 214 516 59

Pobal Corporate 0 0 0 0 51,000 0

Total Operating Expenses 2020 28,164,486 313,071 2,218,091 240,704 644,001 53,250

Total Operating Expenses 2019 22,844,669 1,004,105 2,013,862 70,453 386,309 48400


Office Expenses

Training & Other Staff

Costs

Printing & Advertising

IT Maint, Consultancy &

Comms

External Service Provider

Interest * Depreciation Loss on

Disposal of Fixed Assets

Total 2020

Total 2019

€ € € € € € € € € €

363,015 148,983 26,231 1,145,334 3,069,531 104,692 277,533 2,002 19,027,479 11,871,108

26,965 11,346 2,267 96,266 0 1,175 22,261 161 1,264,807 1,424,719

45,374 19,203 3,056 158,836 0 10,514 37,926 274 2,201,621 2,259,203

8,219 3,383 574 26,248 0 4,355 6,723 48 388,475 313,769

12,242 4,805 2,224 43,379 0 13,033 9,513 69 564,984 553,427

27,494 10,866 4,616 98,631 0 22,870 21,373 154 1,265,930 1,310,091

0 0 0 0 0 0 0 0 0 950

7,130 2,671 592 14,968 0 20,179 5,708 41 343,482 0

0 0 0 0 0 0 0 0 0 64,281

11,095 4,616 761 42,487 0 2,237 9,196 66 527,912 494,551

0 0 0 0 0 0 0 0 0 2,319

738 310 51 2,444 0 22 634 5 37,888 35,456

22,436 9,539 1,310 120,878 0 644 18,265 132 1,076,012 1,519,126

8,779 3,875 530 37,757 0 2,909 6,786 49 423,675 589,088

468 236 15 4,226 0 479 0 0 22,992 53,827

460 234 19 2,959 0 22 381 3 69,886 60,392

12,857 5,424 876 45,059 0 4,948 10,021 72 607,677 573,063

15,461 6,050 1,193 38,315 0 4,893 12,431 90 713,857 267,799

4,312 1,845 283 16,275 0 2,132 3,361 24 208,947 228,436

224,024 122,384 15,336 519,432 0 6,666 191,406 1,380 10,330,270 10,358,143

0 0 0 0 0 0 0 0 0 98,001

812 344 55 2,783 0 22 698 5 41,084 38,943

0 0 0 0 0 0 0 0 51,000 0

791,881 356,114 59,989 2,416,277 3,069,531 201,792 634,216 4,575 39,167,978 32,116,692

1,047,755 703,555 21,274 2,019,771 1,259,712 132,311 557,875 6,641 32,068,292

* Reflects negative interest charged on Bank Accounts


Consultancy Costs

Consultancy costs include the cost of external advice to management and exclude outsourced ‘business as usual’ functions.

2020 2019

€ €

Legal Advice 103,111 112,215

Financial Advice 7,500 7,500

Human Resources 64,610 19,761

Strategic / Business Improvements

148,249 39,877

Property / Lease 0 13,780

Other 45,287 53,331

Total 368,757 246,464

Legal Costs & Settlements

Pobal has not incurred any legal costs and settlements recognised as expenditure in the 2020 reporting period. Expenditure incurred in relation to general legal advice received by Pobal is disclosed in Consultancy Costs above.

Travel & Subsistence Expenditure

Travel & Subsistence expenditure is categorised as follows:

2020 2019

€ €

Domestic

Board 5,846 25,728

Employees 312,187 1,000,255

International

Board 0 0

Employees 884 3,850

Total 318,917 1,029,833

The majority of employee costs relate to the delivery of Better Start & Access Inclusion Model Programmes (€151,015) and the undertaking of compliance visits for the Early Years Programmes (€16,261). The significant reduction in Travel & Subsistence expenditure in 2020 is as a direct result of Government COVID-19 travel restrictions.

Hospitality Expenditure

Hospitality expenditure is categorised as follows:

2020 2019

€ €

Staff Hospitality 1,935 20,861

Client Hospitality 0 0

Total 1,935 20,861

The reduction in Hospitality expenditure in 2020 is as a result of Government COVID-19 restrictions.


8. Programme & Project Supports

SalariesOperating

Costs

IT Development

and Infrastructure

Legal & Consultancy

Programme Set Up

Research/ Evaluations

Support & Training to Funder

Organisations

Total 2020

Total 2019

€ € € € € € € € €

Childcare Programmes 1,379,497 417,153 2,859,692 0 0 0 8,610 4,664,952 966,137


0 0 31,185 0 0 0 98,534 129,719 166,446

Comhairle na nOg 7,175 1,721 0 0 0 0 0 8,896 5,800


15,114 3,545 10,184 0 0 127,955 177,102 333,900 182,971

Community Services Programme 0 0 17,774 0 0 0 556 18,330 116,303

Dormant Accounts Fund 9,558 2,293 487 0 0 0 231 12,569 28,971

Community & Voluntary Sector Stability Fund

10,650 2,555 10,795 0 0 0 0 24,000 0

Senior Alerts Scheme 23,652 5,414 92,449 52,806 0 0 2,798 177,119 24,941

Leader 7,729 1,854 15,918 0 0 0 0 25,501 243,698

Support Scheme for National Organisations

14,206 4,910 0 0 0 0 0 19,116 8,246

Tidy Towns Programme 0 0 0 0 0 0 100 100 2,000

Healthy Ireland Fund 54,221 17,691 0 0 0 0 4,183 76,095 13,910

Sláintecare Integration Fund 18,936 4,749 406 0 0 0 7,067 31,158 250

Ability Programme 0 0 5,000 0 0 0 0 5,000 25,769

Rural Social Scheme 255 78 0 0 0 0 0 333 8,664

Tús 0 0 0 0 0 0 0 0 26,457

National Childcare Scheme ICT Project

370,777 8,190 574,022 2,562 0 0 (34,764) 920,787 8,231,996

DES EYEI Project 33,336 9,648 41,364 0 0 0 0 84,348 501

EU Structural Reform Support Service - Greece Project

26,015 2,040 0 0 0 0 3,127 31,182 91,449

Gateway Evaluation 7,208 2,846 0 0 0 0 0 10,054 0

Peace IV Project 65,232 9,785 0 0 0 0 684 75,701 0

Total Programme & Project Supports 2020

2,043,561 494,472 3,659,276 55,368 0 127,955 268,228 6,648,860 10,144,508

Total Programme & Project Supports 2019

3,060,931 740,736 5,385,667 12,750 269,708 94,388 580,327 10,144,507


9. Employees and RemunerationThe average number of persons working for the company during the period was 537 (2019: 479). The total charge for operating expenses salaries and programme & project supports salaries (incl. ER PRSI/ER Pension) for 2020 was €30,208,047. This includes an accrual for holiday pay owing at 31 December 2020 of €623,105.

The average number of employees was: 2020 2019

No. No.

Programme Management 27 27

Corporate Services 33 29

Compliance, Audit & Risk 34 32

Early Years Operations 144 110

Better Start 134 125

Financial Operations 76 76

Community Supports & Services 48 42

ICT 41 38

537 479

Aggregate Employee Benefits

2020 2019

€ €

Wages and Salaries - Operational and Programme & Project Supports

25,578,856 21,908,180

Employers contribution to social welfare 2,725,467 2,325,203

Retirement benefit costs 1,903,724 1,672,217

Total 30,208,047 25,905,600

Employee Benefits Breakdown

Range of Total Employee Benefits (Gross Pay Excluding Employer Pension and PRSI Contributions)

From To 2020 2019

Less Than €60,000 506 483

€60,000 €69,999 41 27

€70,000 €79,999 28 25

€80,000 €89,999 6 6

€90,000 €99,999 5 6

€100,000 €109,999 1 1

€110,000 €119,999 1 0

€120,000 €129,999 2 2

€130,000 €139,999 0 0

€140,000 €149,999 1 0

The Employee numbers quoted above are from the total number of staff employed by Pobal over the year. This will be a larger figure than the average staff numbers during the year.


10. Key Management Personnel Key management personnel in Pobal are those persons having authority and responsibility for planning, directing and controlling the activities of the entity. Key Management Personnel in Pobal consist of the members of the Board, Chief Executive Officer, Deputy Chief Executive Officer, Chief Financial Officer and Chief Operating Officer.

The Directors serve on the Board in a voluntary capacity and receive no fees or remuneration for the time spent in carrying out these duties. The Travel & Subsistence costs reimbursed to the Directors were €5,846 in 2020 (€25,728 in 2019).

The amounts reimbursed to each Director is as follows:

2020 2019

€ €

Deiric O'Broin (Chairperson) 0 5,000

Fintan Breen 327 813

Molly Buckley 319 720

Patrick Joseph Cleere 0 84

Donna Creaven 479 488

John Curran 1,173 5,542

Niall Garvey 1,251 3,697

Ann Hanley 611 2,551

Helen Keogh 44 433

Tom Lavin 1,127 2,927

Catherine Lynch 0 32

Breda McTaggart 187 1,049

Mary Mooty 0 767

Lindsay Malone 190 0

Patricia Ball O'Keefe 138 677

Gerald Quain 0 174

Geraldine Robbins 0 97

Catherine Travers 0 677

Total 5,846 25,728

In addition,the following amounts paid to third parties in respect of the board:

2020 2019

€ €

Accomodation 0 6,262

Board subsistence 799 6,871

Flight 0 301

Retirement/Other Gifts & Acknowledgements

0 74

Transport 0 368

Total 799 13,876

CEO's Remuneration & Travel & Subsistence*

2020 2019

€ €

Current CEO 166,072 60,370

Acting CEO 0 42,563

Previous CEO 0 76,679

166,072 179,612

Basic Salary 141,816 152,880

Employer's PRSI Contribution 15,671 16,536

Employer's Pension Contribution 8,585 10,196

166,072 179,612

Travel & Subsistence 0 3,364

* During 2019, there was a change of CEO, with a time lapse before the new CEO took up her position. The Deputy CEO was Acting CEO during this time.

11. TaxationPobal has been granted charitable status by the Revenue Commissioners under Section 207 of the Taxes Consolidation Act, 1997. Accordingly, no taxation charges have been included in the Accounts.Pobal has been granted charitable status by the Revenue Commissioners under Section 207 of the Taxes Consolidation Act, 1997. Accordingly, no taxation charges have been included in the Accounts.


12. Capital Account

2020 2020 2019 2019

€ € € €

Opening Balance 581 559

Transfer from Statement of Income & Expenditure & Retained Revenue Reserves:

Asset Funding 946 587

Amortisation in line with Asset Depreciation (634) (558)

Amount Released on Disposal of Assets (4) (7)

308 22

Closing Balance 889 581

13. Property, Plant & Equipment

Furniture ICT & Office Equipment

Leasehold Improvements Total

€ € € €

Cost

Balance at 1st January 2020 273 3,130 1,845 5,248

Additions in Year 10 865 71 946

Disposals in Year (144) (376) 0 (520)

Balance at 31st December 2020 139 3,619 1,916 5,674

Depreciation

Balance at 1st January 2020 261 2,561 1,845 4,667

Charge for Year 3 622 9 634

Disposals in Year (144) (372) 0 (516)

Balance at 31st December 2020 120 2,811 1,854 4,785

Net Book Value at 31st December 2020 19 808 62 889

Net Book Value at 31st December 2019 12 569 0 581


In respect of prior year

Furniture ICT & Office Equipment

Leasehold Improvements Total

Cost € € € €

Balance at 1 January 2019 269 2,567 1,845 4,681

Additions in Year 4 583 0 587

Disposals in Year 0 (20) 0 (20)

Balance at 31 December 2019 273 3,130 1,845 5,248

Depreciation

Balance at 1 January 2019 259 2,018 1,845 4,122

Charge for Year 2 556 0 558

Disposals in Year 0 (13) 0 (13)

Balance at 31 December 2019 261 2,561 1,845 4,667

Net Book Value at 31 December 2019 12 569 0 581

Net Book Value at 31 December 2018 10 549 0 559

14. Receivables 2020 2019

€ €

Prepayments 2,223 1,291

Tús Payroll* 3 4

Gateway Payroll* 3 3

Other receivables 64 126

Total Receivables 2,293 1,424

* Refunds due from Revenue Commissioners in respect of participants. All Debtors fall due within 1 year.

15. Payables: Amounts falling due within one year

2020 2019

€ €

Accruals - Holiday Pay 623 445

Accruals - Programme Supports 73 173

Accruals - Operating Costs 343 487

Pobal Collector General Creditor 765 653

RSS Payroll* 282 222

Tús Payroll* 377 301

Total Payables 2,463 2,281

* * Payroll deductions to be remitted at year end - Revenue Commissioners, Union Subscriptions and the Bike to Work Scheme. No security has been provided by Pobal to any of the above creditors.


16. Share CapitalPobal is a company not having a share capital and is limited by guarantee.

17. Programme Commitments2020 2019

€ €

Commitments as at 1st January 312,899,248 271,784,360

Programme approvals made during the year 750,912,233 795,874,627

1,063,811,481 1,067,658,987

Cash on hand held by groups at 1 January (1,335,022) (1,410,197)

Programmes de-committed during the year (111,349,601) (10,273,828)

951,126,858 1,055,974,962

Programme Payments (Note 6) (717,063,320) (743,075,714)

Programme Payments (Note 6) 234,063,538 312,899,248

Programme payments are subject to the allocation of monies from the funding department and any changes that may result from Government decisions. As members of the company, the board of directors have no liability to the allocation of monies from funding departments and Programme payments.

Pobal manage the process of programme commitments and subsequent decomittals and recovery of funds as appropriate. Pobal follow due process in actively liaising with beneficiaries in recovering funding. This involves a process of written communication to recover funds. If unsuccessful in these attempts Pobal liaise with the relevant funding department on a case by case basis on next steps, which may result in legal action.

Programme Payments Repayable

Pobal identify programme payment amounts repayable to it through audits and verification visits and the decommittal process. The amounts repayable are not recorded as a debtor but are reported by way of a note to the Financial Statements. The amounts due at the beginning and end of 2020 are set out below.

Movement in Programme Payments Repayable during

2020:Work Placement Programmes * Other Programmes Total

€ € €

Repayments due 1 January 2020 212,453 5,225,397 5,437,850

Repayments arising in the year due to audits 0 109,505 109,505

Repayments arising in the year due to decommitments 0 2,185,140 2,185,140

Repayments arising in the year due to contract closures 0 901,013 901,013

Other Repayments arising in the year 135,684 33,000 168,685

Prior Year Adjustments, Net-offs and Irrecoverables (40,045) (1,561,168) (1,601,213)

Amounts recovered / repaid in year (18,966) (1,320,523) (1,339,489)

Transferred to DEASP - to be pursued directly (55,070) 0 (55,070)

Repayments due at 31 December 2020 ** 234,056 5,572,365 5,806,421

* Work Placement Programmes consist of the Rural Social Scheme and Tús.

** Excluding the Work Placement Programmes; the remaining closing balance of €5.57m is aged as follows:

– Up to 1 Year €1.05m – More than 1 year & up to 5 years €0.97m – More than 5 years €3.55m


18. Financial Commitments Capital Commitments

At 31st December 2020 Pobal had entered into no capital commitments.

Finance Leases

There was no recourse to finance leasing.

Operating Leases

At 31 December 2020, Pobal had the following future minimum lease payments under non cancellable operating leases for each of the following periods:

2020 2019

€ €

Payable within one year 1,986 1,965

Payable within two to five years 6,609 7,004

Payable after five years 1,782 2,277

Total Leasing Commitments 10,377 11,246

The above charges do not include service costs.

A. Land and Buildings – Pobal owns no Land and Buildings.

B. Leasehold Property – Pobal leases office space at the following locations:

Location Expiry Date Break Clause

Head Office (Dublin)

Ormond Quay (Dublin) 2024 None

Regional Offices

Holbrook House - Dublin (Ground & 1st Floor) 2025 None

Holbrook House - Dublin (2nd Floor) 2027 None

Holbrook House - Dublin (4th Floor) 2027 None

Adelaide Road - Dublin 2024 Yes

Clifden 2022 None

Sligo 2027 Yes

Cork 2027 None

Monaghan 2028 Yes

Letterkenny 2023 None

Galway 2027 Yes

Kilkenny 2029 Yes

Mullingar 2030 Yes

Limerick 2020 N/A

The lease on the Limerick Office is renewable on an annual basis. Contingencies and Legal Actions


19. Contingencies and Legal ActionsThere are no contingencies or legal actions which require specific provision in the Financial Statements.

Under the terms of the agreements for the delivery of the PEACE III programmes between the company and the Special EU Programmes Body, the Commission/Special EU Programmes Body may, in certain circumstances, withdraw from the commitments of aforementioned agreements. The Commission may also, in specified special circumstances, seek repayment of finance, which has been advanced. No such circumstances have arisen in the year.

20. Pensions“The company operates a defined contribution pension scheme approved by the Revenue Commissioners. The company contributes 11% of the gross salary of any employee who joins the scheme. The employee must contribute a minimum of 5% of gross salary. The scheme has 7 Trustees who are responsible for running the scheme in accordance with the trust deed and rules, for the benefit of its beneficiaries. The Trustees also:

› monitor the performance of the funds invested on an ongoing basis

› ensure that all contributions are paid in accordance with the legislative requirements of the Pensions Act.

› delegate the day to day management of the pension scheme to Acumen & Trust Ltd.

› appoint specialist investment managers to manage the scheme funds.

The cost to the company of the pension scheme for 2020 was €1,966,024 (2019: €1,726,962), of which €1,903,724 (2019: €1,672,217) was paid into the fund as Employer Contributions. The balance of the cost related to Administration Fees. The Trustees have attended formal accredited training since statutory requirements for trustee training were introduced in February 2010. They are also responsible for overseeing the operation of 55 other pension schemes of Pobal beneficiary groups under the “Pobal Scheme Umbrella”.

21. Board Members – Related Party Transactions“Pobal adopts procedures in accordance with the guidelines issued by the Department of Public Expenditure & Reform covering the personal interests of Board members. In the normal course of business, Pobal may approve grants or enter into other contractual arrangements with entities in which Pobal Board members are employed or are otherwise interested”.

“In cases of potential conflict of interest, Board members do not receive documentation or otherwise participate in or attend discussions regarding these transactions. A register is maintained and available on request of all such instances. No conflicts of interest were declared by Board members in 2020.”


22. Programmes managed by Pobal Programmes Managed by Pobal On behalf of Government Departments / Others


Department of Rural and Community Development

Scheme to Support National Organisations Department of Rural and Community Development

LEADER Department of Rural and Community Development

Seniors Alert Scheme Department of Rural and Community Development

Tidy Towns Department of Rural and Community Development

Town & Village Renewal Department of Rural and Community Development

Community Services Programme Department of Rural and Community Development

COVID-19 C&V Stability Scheme Department of Rural and Community Development

Dormant Accounts Fund Department of Rural and Community Development, Department of Social Protection, Department of Justice

Rural Social Scheme Department of Social Protection

Tús Department of Social Protection

Ability Programme Department of Social Protection

Community Childcare Subvention Programme Department of Children, Equality, Disability, Integration and Youth

National Childcare Scheme Department of Children, Equality, Disability, Integration and Youth

Training & Employment Childcare Programme Department of Children, Equality, Disability, Integration and Youth

Early Childhood Care & Education Programme Department of Children, Equality, Disability, Integration and Youth

Programme Support Programme Department of Children, Equality, Disability, Integration and Youth

COVID-19 Pandemic Emergency Measures Department of Children, Equality, Disability, Integration and Youth

Early Years Sustainability Funding Department of Children, Equality, Disability, Integration and Youth

City & County Childcare Committees Department of Children, Equality, Disability, Integration and Youth

National Voluntary Childcare Organisations Department of Children, Equality, Disability, Integration and Youth

Early Years Capital Funding Department of Children, Equality, Disability, Integration and Youth

School Aged Capital Funding Department of Children, Equality, Disability, Integration and Youth

Better Start Department of Children, Equality, Disability, Integration and Youth

Access & Inclusion Model Department of Children, Equality, Disability, Integration and Youth

Comhairle na nÓg Development Fund Department of Children, Equality, Disability, Integration and Youth

Youth Service Grant Scheme Department of Children, Equality, Disability, Integration and Youth

Healthy Ireland Fund Department of Health

Community Mental Health Fund Department of Health

Community Resilience Fund Department of Health

Sláintecare Integration Fund Department of Health


23. Post Balance Sheet Events“Owing to the significance of the global COVID-19 pandemic, the Board has identified the occurrence of COVID-19 as a non-adjusting event. Accordingly, no revision of the figures included in the financial statements for the year ended 31 December 2020 has been made. With the exception of the ongoing impact of COVID, there have been no significant events affecting the organisation. While the country is now in Level 5 restrictions since the beginning of 2021, there has been no sigificant impact on Pobal.”

24. Approval of Financial StatementsThe financial statements were approved by the Directors on 24th May 2021

2020 annual report & annual financial statements

Documents