Roderic O'Gorman (Dublin West, Green Party)
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Providers that had an active Core Funding Contract during the 2022/2023 Programme Year must provide validated Financial Returns as per their Core Funding Partner Service Funding Agreement.

Following constructive engagement with members and nominees of the Early Learning and Childcare Stakeholder Forum (ELCSF), including Childhood Services Ireland (CSI), Childminding Ireland, Early Childhood Ireland (ECI), the Association of Childhood Professionals Ireland (ACPI), the Federation of Early Childhood Providers (FECP), the National Childhood Network (NCN), the National Community Childcare Forum and Seas Suas, my officials have now finalised transitional arrangements for financial reporting to cover year 1 and year 2 of the scheme.

Financial reporting requirements in this transitional phase have been significantly simplified and streamlined. Specifically, in this transitional phase, the financial reporting requirement is for an income and expenditure report based on a significantly reduced set of Core Funding Chart of Accounts nominal codes, the sector has already been provided with the templates and guidance documents in relation to this.

This Income and Expenditure Report will need to be submitted onto an online reporting portal by either a qualified accountant from a registered practice or a registered professional (ACA, ACCA, CPA, CIMA) by March 22nd 2024.

My Department will be providing guidance to Partner Services in the coming weeks on how to access and upload the completed income and expenditure report.

My Department are also working on other supports for providers in preparing and submitting these returns, including training supports and targeted financial supports for those that may need it.

Officials from my Department will continue to engage with members and nominees of the ELCSF on this and have committed to continued engagement on future development to the financial reporting requirement under Core Funding from year 3 of the scheme.

Kathleen Funchion (Carlow-Kilkenny, Sinn Fein)
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288. To ask the Minister for Children, Equality, Disability, Integration and Youth the estimated associated costs to reduce the national childcare scheme income threshold to €40,000; the estimated number of children that would potentially benefit from lowering the threshold and all other cost implications; and if he will make a statement on the matter. [5907/24]

Roderic O'Gorman (Dublin West, Green Party)
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Officials in my Department are currently experiencing temporary issues in accessing the ESRI SWITCH Model, which is required to model complex changes to the National Childcare Scheme.

Officials will revert to the Deputy directly as soon as possible once access is restored and an accurate estimate to the above scenario can be provided.