Reporting Compliance

All organisations funded by Sport Ireland will be required to comply with the Governance Code for Sport by the end of 2021 in line with the Government's National Sports Policy. Organisations will indicate their compliance through the submission of the Public Statement of Compliance and the Comply or Explain Form to Sport Ireland. These forms indicate that the Board of the funded body have reviewed the practices and are satisfied that they are in compliance with the Code. Additionally, under Sport Ireland's Terms and Conditions of Grant Investment will require the bodies we fund to

1. Maintain a Compliance Record Form
2. Submit a Board Assurance Statement
3. Report on material non-compliance
4. Provide an External Audit Statement

Compliance Record Form

Sport Ireland will require all funded sports organisations to complete and maintain a Compliance Record Form template. This Form will record the status of compliance against each practice and the evidence for that attestation.  This should be reviewed by the Board of the organisation annually.  There will be no requirement to submit this Form to Sport Ireland.  However, sporting organisations will be expected to keep this Compliance Record Form on file, which Sport Ireland may request to see at any time.  In the case of an organisation being selected for audit by Sport Ireland, the completed Form would likely be requested by auditors for review and sample testing.  

Board Assurance Statement

Sport Ireland require that all funded sports organisations submit (as part of our Mid-Year Review requirements) a Board Assurance Statement signed by the Chairperson on behalf of the Board that attests to compliance with key provisions contained within the Code.  These areas have been identified as key questions that will indicate a stability and structure to an organisation’s governance arrangements.  There will be a requirement for Boards to bring to Sport Ireland’s attention any significant or emergent risks that are likely to affect compliance with the Governance Code for Sport. 

Material Non-Compliance

It is now a requirement to notify Sport Ireland in writing without delay in the event of any material non-compliance with the Governance Code for Sport.

External Audit

Currently organisations who receive more than €200,000 in aggregate funding annually from Sport Ireland are required to submit fully audited accounts and a signed auditor statement confirming that the grant from Sport Ireland was expended for the purposes intended as set out in the approved grant.  It is a requirement to expand the scope of this auditor statement, with organisations now required to provide a signed auditor statement to Sport Ireland confirming that:

1. they (the auditor) have reviewed the content within the Compliance Record Form Template as part of their “Other Information” review, and
2. notwithstanding that the Audit Opinion is on the Financial Statements, based on their review, the information contained within the Compliance Record Form is not materially inconsistent with the financial statements or their (the auditors) knowledge obtained during the course of the audit