Charities Regulator imposes sanctions on Good and New Shop

Letterkenny premises received on-site inspection

Staff Reporter


Staff Reporter


New film looks at Donegal cancer patients' journeys

The new Good and New cancer bus, at its launch in Letterkenny last year

The Charities Regulator has imposed intermediate sanctions on the
Letterkenny-based charity, 'Good and New Shop'.

The charity head the headlines in December when an article in the Sunday Times newspaper claimed that the charity shop had not kept till receipts for goods sold in its shop and had received over €400,000 more than it has spent in the last two years.

The newspaper article claimed that the charity had an income of €231,440 for 2015 while expenditure was €101,130. In 2016 income was €584,346 while expenditure was €289,740, the newspaper reported.

The Charities Regulator issued a notice to the 'Good and New Shop' following an on-site inspection by staff from the Regulator’s compliance and enforcement unit, which found that the charity is not in compliance with its legal obligation to keep proper books of account under Section 47 of the Charities Act 2009. 

The notice, which was accepted by the trustees of the charity yesterday (Wednesday), requires the charity to rectify the contravention no later than Monday, 26 March 2018 and adopt the following course of action for the purpose of ensuring that the contravention does not occur again:

(i) introduce formal documented procedures for maintaining
adequate accounting records;

(ii) assign the task of keeping proper books of account to a
person(s) with the appropriate skills and experience;

(iii) with regard to financial reporting –

I. introduce regular financial reporting detailing the income and
expenditure (including the nature of that income and expenditure) and the assets and liabilities of the charity, and

II. ensure all financial reports are scrutinised by the  charity trustees under a standing agenda item – “financial performance and position of the charity” as part of all trustee meetings.

Failure to comply with this notice will result in the Charities Regulator bringing a prosecution against the Good and New Shop.

Charities Regulator Chief Executive John Farrelly said: “While I note the good work undertaken by the charity in providing much needed transport services to cancer patients in the Donegal region, the charity trustees need to take immediate steps to ensure proper books of account are being maintained and that procedures are introduced, which will facilitate them in providing the appropriate financial scrutiny and oversight of the charity.