Part A: The Funding of Citizens Information Services
Comhairle funds the national network of Citizens Information Services (CISs). Citizens Information Services provide information services to specific county or urban areas as agreed with Comhairle. At present there are a total of 242 Citizens Information locations comprising 100 centres of which 43 are full-time, 57 part-time and 142 are outreach services. The decision-making process regarding the funding of these services is described below.
Citizens Information Services
The Board of Comhairle, following recommendations by Comhairle regional services to senior management approves operational grants for CISs.
The following conditions apply both to established and developing CISs for the funding.
In the case of CISs that are in receipt of a Comhairle operational grant of €19,046 or more, the CIS must be a company limited by guarantee, or be actively engaged in the process of setting up as a company limited by guarantee. The Memorandum and Articles of the company should be agreed with Comhairle. To facilitate CISs, standard format Memorandum and Articles are made available by Comhairle.
The CIS must be in compliance with statutory requirements under company law and must adhere to the financial control guidelines and reporting procedures as issued by Comhairle.
The CIS must adhere to prescribed Comhairle guidelines for the running of CISs.
Funding is allocated to CISs on the basis of a development plan (usually a three-year plan) that is approved by the Board of Comhairle. Continuation of funding will be subject to satisfactory progression of that development plan. Funding is made available on a calendar year (1st January to 31st December) basis.
By mid-June CISs submit a draft budget for the following year (based on the development plan) to Comhairle. Where projects anticipate new spending in the following year, for a particular purpose, they should notify Comhairle by 30th June in the previous year and provide a draft budget that includes the 'new spending' items and relevant explanatory notes.
Each CIS is required to submit quarterly returns on its financial position to Comhairle in a prescribed format.
CISs must return audited accounts to Comhairle. Audited accounts must be received at Comhairle by 31st March in any year. The accounting period for which audits are required is the period January to December of the previous year.
In general, the first instalment of the grant for the following year will be sent, in advance of receipt of audited accounts, on the basis of the previous year's grant amount. Instalments subsequent to the first instalment will be issued subject to receipt of the audited accounts.
Local CICs
There is a very small number of Citizens Information Centres that are run by local organising committees. These Centres do not operate as companies.
In these cases funding is provided through Comhairle regional services. An operating grant is paid on the basis of approved expenditure. Additional amounts may be negotiated to meet particular needs. Local CICs are required to complete a statement of account detailing expenditure in the previous year and to provide receipts for items of expenditure over €63.50 (or alternatively to provide audited accounts).
