Jackie Cahill (Tipperary, Fianna Fail)
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527. To ask the Minister for Employment Affairs and Social Protection the reason the audits have not been done for a number of community employment schemes in County Tipperary (details supplied); and if she will make a statement on the matter. [53180/17]

Regina Doherty (Meath East, Fine Gael)
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Community Employment (CE) projects operate on annual rolling contracts. The CE project year is divided into 13 four-week pay cycles. As part of the contract, the CE project is given an advance payment at the project commencement (called the Initial Grant) equivalent to 8 weeks estimated wages to cover the initial wages for the Supervisor and participants (who are paid on a current week basis) and other set-up costs (insurance costs, start-up materials, training etc.). The CE project Sponsor can claim the actual wages paid out in each 4-week cycle at the end of that cycle. The advance payment/Initial Grant is clawed back in tranches over the last 4 cycles. At the end of each CE project contract, the Sponsor must have a record of all financial transactions of the project presented in a coherent manner. These records must be supported by the submission of an independent, professionally certified, audited Statement of Income and Expenditure known as the CE project’s audit. Under the CE procedures the CE project audit is required to be submitted to the Department within four weeks after the finish date of the CE project contract. As the CE project audit is submitted to the Department after the finish date of a CE project contract it does not impact upon the renewal of a CE project contract.

The requirement under the CE Procedures for an annual audit reflects the fact that funding for CE comes from the Exchequer and the Department is answerable to the Government, the Comptroller & Auditor General and the Public Accounts Committee for the administration of this funding. The Cycle 13 payment is withheld pending review of the CE projects submitted audit following which a final balancing payment is issued by the Department.