Finance Appraisal Process – May/ June 2011
Guidance to Voluntary Providers regarding costs associated with Local Authority (i.e. Non Care)
Introduction
The following represents prior ‘guidance’ to voluntary providers in terms of the limits (or caps) which
the Dublin Local Authorities (LAs) have developed applicable to costs directly associated with service
provision for which the Local Authority has a funding role in. This guidance document comes in
order to provide for a more transparent and equitable approach to the application of costs
associated with the ‘non care’ aspects of homeless and housing support delivery.
It is strongly noted that the Dublin LAs recognise that there are variables which will be recognised
within the constraints of funding availability in 2011. The Dublin LAs would also note that their role
in this appraisal context is to make a funding recommendation in relation to costs as understood
against the backdrop of its remit under current legislation (i.e. 1988 and 2009 Housing Acts) and
current Policy Framework (i.e. The Way Home).
The following important points are also emphasised:

The limits/ caps apply on the basis of the principle of ‘allowable up to’ and not a given that
the full amount is warranted or reasonable upon final adjudication by the Dublin LAs. That
is, a clear rationale and supporting information is required prior to the Dublin LAs making a
final recommendation. This should be undertaken using the cost model template which
allows for information to be provided.

In the instance where the Provider regards that the upper limit of the limit/ cap would place
an ‘unreasonable cost burden’, a case would need to be made to increase the limit/ cap
which, again, is subject to a clear and evidenced rationale. This should be undertaken using
the cost model template which allows for information to be provided.
Professional Fees
Up to €7,500 per service/project for any combination of (1) Audit of Accounts, (2) Accounting
Services (3) Specific Legal Fees (4) Certain HR Costs and (5) Certain Health & Safety Fees having due
regard for an Organisation that has several projects.
Direct Premises Costs
Rent & Rates
Contribution towards reasonable property lease rents (less 100% potential Client Rental Income).
Contribution towards rates costs (if applicable).
Contribution towards water rates costs (if applicable).
Mortgage/Loans
Not funded.
Page1 of 3
Associated Premises Costs
Energy Costs
Up to €1,000 per unit of accommodation.
Routine Maintenance & Repairs
Having due regard to maintenance service contracts:
Up to €800 for Long Term Supported Accommodation
Up to €1,000 for Supported Temporary Accommodation
Security (non-payroll)
Up to €3,000 for servicing/maintenance and monitoring of security systems e.g. Intruder/Fire Alarms
and CC TV Systems.
Security Contracts (personnel) may be considered on merits. Regard will be had to number of Shift
Attendant employed.
Telecommunications
TV Subscriptions per room/unit of accommodation are not funded. Up to €500 may be considered for
Communal Rooms only.
Up to €3,000 may be considered for landlines/broadband/postage. Broadband per room/unit of
accommodation is not funded (only essential business use may be considered).
Up to €300 per annum per mobile phone where the phone is considered essential and approved for
funding purposes.
IT Costs
Up to €3,000 for servicing and maintenance only. Purchase of new hardware not covered.
Travel & Subsistence (Non-Care related)
Outreach/Tenancy Sustainment/Certain Mobile Staff (Non-Care) up to €1,500 per staff member.
Travel & Subsistence (Non-Care) to support independent living skills for clients in Supported
Temporary Accommodation or Semi Permanent Accommodation up to €100 per bed per annum.
Insurance
Up to €8,000 for Building/Property/Vehicle/Public Liability Insurance.
Other Office Costs
Up to €3,000 for Printing & Stationery.
Bank Charges
Up to €200 (not interest charges).
Volunteer Costs (Non-Care)
Up to €500 per annum per Non-Care Volunteer provided that the role is essential to non-care work
for the project. Subject to a max of 20 Volunteers.
Page2 of 3
Food Costs
Up to €2,920 per bed per year for STA and LTS (Clients should pay a contribution towards food
provided) = €8 food costs for 3 meals per day per client.
If a catering contract is in place details should be supplied. Catering contract staff may be considered
on merits in lieu of direct employment of cooks/kitchen staff having regard to allowable costs under
payroll.
Laundry (Bed Linen)
Up to €350 per bed per annum (i.e. €6.73 per bed per week). (Client should pay a contribution).
Other Non-Care Costs
A contribution towards reasonable Other Non-Care Costs may be considered e.g. Cleaning Contracts.
Indirect Costs
The existing guide regarding capping Indirect Costs at 5% of Direct Costs was confirmed. It was also
decided to introduce caps on the items under Indirect Costs where an organisation had several
projects/services. In this regard the following is the Local Authorities proposals re capping of funding
amounts for an organisation by item in conjunction with the 5% rule:
CEO/Director Office
CEO/Director Office's secretary
Maximum €70,000
Maximum €30,000
Finance Function
HR Function
Corporate Planning/Strategy Function
Other Indirect Salaries Costs
Other Indirect Costs
Maximum €60,000
Maximum €60,000
Considered on its merits on a case by case basis.
Considered on its merits on a case by case basis.
Considered on its merits on a case by case basis.
Payroll
Salaries/wages and Employers PRSI will be considered in accordance with the ranges for job types set
out below. Pension costs will not be funded.
Salary/Wages and Employer's PRSI for Shift Attendants, Cook/Kitchen Assistant, Security/Porter,
Maintenance Person may be considered for funding within the range €20,000 to €32,000 and
Cleaners will be considered up to €12,500 (based on 20 hour week).
Relief Staff
Only Core/Frontline staff will be considered for funding having regard to the Care/Non-Care Ratio (i.e.
Shift Attendant/Security and Cook/Kitchen Staff).
Once Off Costs
Once Off Costs will not be included in funding allocation but can be considered on a separate basis on
its merits on a case by case basis.
General
In general, regard must be had to the number of units/beds/clients and the size/age of the property
when considering any of the above.
Income
Regard will be had to potential income in determining a funding allocation.
Page3 of 3