Community Services Programme

1. . Community Services Programme

2. Welcome from Dublin Regional Team Leader Barbara White Regional Case Officers Ian McCormack Katherine Byrne Barbara White Finance Co-Ordinator Julie Anne McDaniel Finance Officer Alan Worrell Zeta Duffy Finance Administrator Officer Michelle Callaghan

3. Programme for this half day session • Presentation “ CSP Combined Return (Worker Profile & Finance Return) and Payment Process Changes” • Demonstration of Return Template • Work through examples – 2 Scenarios • Recap • Demonstration of recommended timesheet template • Question and Answers • Complete Feedback sheets

4. Why a new finance return? • CSP funding has changed in the last six years: • Funding is for payroll – non-wage funding no longer applies. • Greater emphasis from government on the “39 hour working week” • €19,033 per FTE no longer corresponds exactly to contribution plus employers PRSI. • In 2012 the Department agreed a small change in the terms of the CSP grant which has meant:- • We have redesigned the return from scratch. • Our aim is to make it simple to complete. • We are trialling an Excel version now – with the aim of moving to on-line returns in the future.

5. New CSP Returns - what does this mean for you? • Less documentation to be submitted • Fewer bank accounts to be maintained • No periodic bank transfers via Internal Invoices • More streamlined return process • Quicker and efficient payment process • Utilisation of any PRSI underspend to other staff employed in the organisation

6. 2012 = interim yearProcess for Jan-June 2012 return Your June return will comprise:- • New return template – combined worker profile and finance return. • To show evidence of payroll expenditure, you will be asked to submit bank statement and payroll records for a sample week. Balance of 2012 funding payable on our review of:- • Your June return • Review of AFS (annual financial statements/audited accounts) • Review of reconciliation of CSP and any other Pobal funding to AFS. • And for a few, review of your apportionment policy. • Where AFS or Apportionment incomplete, we’ll make a part payment – i.e. we may withhold 10% until resolved

7. CSP retained records Please retain the following records for inspection/ site checks: Cheque payments journal. Bank statements and reconciliations. Time-keeping records Payroll records Minutes of HR committees / Board. Apportionment policy (if applicable) Don’t forget also to keep:- Recruitment information, CSP employment forms / evidence of eligibility for CSP supported posts Signed contracts of employment.

8. CSP Return December 2012/ Payments 2013 2013 payment stages • Up-front instalment in early January 2013 • Instalment 2 on submission and completion of 2012 December / year end return • Final instalment on submission of June return Notes: We will be able to advise the instalment values later in the year. There will be 10% retention on final instalment, as for 2012,where submission of AFS or Reconciliation delayed or incomplete.

9. 2012 December/year end return to comprise:- • New CSP return • Submission of P35L (Collector General Revenue Return) payroll documentation • Final bank statement for the period. • Bank statement confirming final liability to Collector General paid – circa end of Feb 2013. • Submission of AFS where your financial year end is not 31 Dec.

10. Elements of new CSP return The new CSP return is an en excel workbook:- • New format worker profile template • Payroll sheet • Expenditure return summary • (Operational funding sheet – only where relevant)

11. Return Template continued • You will receive the return template by the end of June • It should reflect your current Company details per our records • It will have your budget outlined per Pobal contract • Data entry can only occur in yellow cells – other cells are protected • You will be required to enable Macros to run this Template. A Guidance sheet will appear if you need to do this. • Drop down menus and Command Buttons are there to complete the return

12. Information to have at hand to complete the template • Manager and FTE Budgets • Employee Details for CSP staff • Timesheet records • Payroll Records • Explanation for vacancies/unpaid leave • Additional staff details where surplus PRSI exists • Operational Funding • Item purchased • Date expenditure raised on account • Date expenditure cashed from bank account

13. Return Demonstration

14. Demonstration recap • You can claim for staff pay for a maximum of their contracted hours per week and 26 weeks per half year period • By entering the number of contracted hours and weeks worked for each CSP staff member, the spread sheet will tell you how much grant is claimable. • The spread sheet will tell you if, owing to the lower rate of Employers’ PRSI, you have some small underspend available. • You can then allocate that underspend to other staff costs. • You cannot re-allocate underspend arising from staff vacancies or unpaid leave.

15. To recap re using the automated features of the return template • Payroll costs for period are Gross Salary + Employers PRSI i.e. • For June Return Weeks 1- 26 • For December Return Weeks 27-52 • The allocation of cost attributed to grant funding is automatically calculated on the Return • Additional Staff can be entered where required by Button on the Excel sheet • The form can be saved in draft or submitted via the buttons • Pobal Staff will only accept completed returns and not draft forms. • Where errors exist on the sheet you will be prompted to correct these errors before re-sending. • Operational funding date of transaction on bank statement will determine period of Reporting - Template will determine this.