I understand that Comhaltas Ceoltóirí Éireann (CCÉ) is on the list of organisations published by the Revenue Commissioners as being eligible for charitable tax exemptions. Under the law as it stands at present, CCÉ, as a voluntary non-profit organisation which is not a limited company, is not covered by the requirements of the Companies Act 1963, as amended, to publish accounts. The Deputy will be aware that the Charities Bill, which it is anticipated will be enacted in the current parliamentary session, provides that any organisation eligible for charitable tax exemptions on the day the relevant provisions of the legislation are commenced will be automatically deemed to be entered onto a proposed new Register of Charities. All charities on the Register will be required to submit an annual activity report to the proposed new Charities Regulatory Authority. All charities will also be required to keep proper books of accounts and the vast majority of charities will be required to submit an annual statement of accounts to the new Authority. Both the annual activity report and the annual statement of accounts submitted by charities will be accessible by the public on the Register via the internet, which will greatly enhance transparency and accountability across the charities sector.
With regard to the public funding provided to CCÉ, the position is that the organisation is required to submit an annual business plan to my Department, as well as audited accounts. These are assessed each year in the context of the decision-making process in relation to the grant assistance for current purposes to be provided in the forthcoming year. I understand that appropriate assessment processes are also applied by the Department of Arts, Sports and Tourism in relation to the capital funding provided by that Department. In addition, my Department has commissioned an independent review of the funding to CCÉ with a view to providing assurances from an audit and accountability point of view that the organisation's Regional Development Programme is being implemented appropriately and effectively; that public funds are being used appropriately and subject to adequate controls; and that there is adherence to normal requirements in relation to tax compliance, recruitment and procurement. The review will be finalised shortly.
