DPC publishes Guidance and Report on the Use of Cookies and Other Tracking Technologies

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On the 6th April, the DPC issued a Guidance Note (GN) on Cookies and other tracking technologies. This Guidance note follows an examination by the DPC of the use of cookies and other similar technologies on a selection of websites across a range of sectors. The DPC will allow a period of 6 months from the publication of the guidance for controllers to bring their products, including websites and mobile apps, into compliance, after which enforcement action will commence.

ePrivacy Regulations and GDPR

The GN outlines the requirements under the ePrivacy Regulations 2011 and GDPR for the use of cookies and other tracking devices for the processing of personal data, including the law on cookies and it’s purpose, requirements for consent, provision of “clear and comprehensive information” about the use of cookies and the requirements for cookie banners.

Third Party Processors

Consideration is also given to the need to assess relationships with third parties whose assets are deployed on a website, for instance the use of “like buttons”, plugins, widgets, pixel trackers or social media sharing tools. There is a requirement to be aware of the information that is collected and disclosed to these third parties, in particular engaging a third party to process payments where a controller-processor contract will need to be in place with that organisation to meet the requirements of Art 28(3) of the GDPR.

Record of Processing Activities

It is important to note that it is not necessary that a cookie contain personal data in order that the user’s consent be required to set it. Under Art 30 of the GDPR, there is a requirement to maintain a comprehensive record of each specific type of processing as part of your record of processing activities, which includes processing relating to cookies and other tracking technologies.

Special Categories of Personal Data

If your organisation is processing special categories of personal data through information derived from cookies, this is subject to stricter rules under Art 9 of the GDPR. The only legal basis your organisation is likely to have for the processing of any special category data derived from the use of cookies or other tracking technologies is the explicit consent of those individuals whose data you are processing.

Storage Limitation Principle

The DPC also noted that the lifespan of a cookie should be proportionate to its function. This is in line with the storage limitation principle under the GDPR. Organisations should check their current practices and make the necessary changes to comply with this principle.

Location Tracking

The GN also outlines the requirements regarding the use of cookies and other technologies to track the location of a user i.e. the need for consent. The Court of Justice of the EU recognised the sensitivity of location data because it can be used to derive very precise information about individuals and their behaviour, including daily movements and activities, places of residence, social relationships and the social environments they frequent.

Now that the DPC has issued guidance, organisations should ensure that their approach is compliant.

Our Data Protection Support Services team can assist you in implementing a successful data protection programme, achieving and maintaining compliance with EU data protection requirements while delivering security, productivity, risk management and cost-efficiency benefits. View our GDPR Service Offering for more information.

To read the guidance note, click below:

For a summary of the DPC findings and recommendations, see report below:

 

 

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Business Continuity Voucher

covid-19 business continuity voucher

Updated 3rd April 2020

The new Business Continuity Voucher is available through Local Enterprise Offices and is designed for businesses across every sector that employ up to 50 people.

The voucher is worth up to €2,500 in third party consultancy costs and can be used by companies and sole traders to develop short-term and long-term strategies to respond to the Covid-19 pandemic.

The Business Continuity Voucher is available to support businesses:

  • Develop business continuity plan
  • Assess current financial needs in the short term to medium term
  • Reduce variable costs, overheads and expenses
  • Review and explore supply chain financing options
  • Implement remote working processes or procedures
  • Leverage HR expertise
  • Leverage ICT expertise
  • Prepare a business case for application to emergency financial interventions available through Banks, SBCI and Microfinance Ireland

The goal is to help companies make informed decisions about what immediate measures and remedial actions should be taken, to protect staff and sales.

The scheme is not suitable for clients of Enterprise Ireland, IDA or Údarás na Gaeltachta.  Client companies of Enterprise Ireland, IDA or Údarás na Gaeltachta should contact their relevant agency, which have other suitable supports in place.

This is a restricted scheme with ordinarily one voucher available per business.

Qualifying applications will be processed and assessed on the basis of their receipt by the LEO to such time as the fund is exhausted or on 15 May 2020, whichever is earlier.

Application Process

  1. Download the application form.
  2. E-mail your application form directly to your Local Enterprise Office, as an attachment to your e-mail. Each Local Enterprise Office has its own e-mail address which you can find on https://www.localenterprise.ie/Find-Your-Local-Enterprise-Office/
  3. Your Local Enterprise Office will acknowledge your e-mail. After an assessment has taken place, they will let you know if your application has been successful or not.

If you need our help with the application process please contact our COVID-19 Client Response Team at crteam@crowleysdfk.ie or on +353 1 679 0800/+353 21 427 2900

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eWorking Tax Relief

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With the recent outbreak of COVID-19, employees throughout the country have been asked to work from home. While these are challenging times for both employers and employees, Revenue offer a measure of relief for employers and employees who are engaged in “eWorking”. Revenue have today confirmed in their eBrief No. 045/20 that the current Government recommendations for employees to work from home as a result of COVID-10 meet the conditions for the “eWorking” tax relief.

Revenue define eWorking as where an employee works:

  • at home on a full or part-time basis
  • part of the time at home and the remainder in the normal place of work

eWorking involves:

  • logging onto a work computer remotely
  • sending and receiving email, data or files remotely
  • developing ideas, products and services remotely.

Employers can make a payment of €3.20 per workday to an employee who is working from home without deducting PAYE, PRSI or USC. This payment is to cover expenses such as heating, electricity and broadband costs. Amounts paid in excess of €3.20 are subject to tax as normal. Records of payments made must be retained by the employer for the purpose of any potential future Revenue compliance intervention.

In addition, where employers provide any of the following equipment to their employees, no benefit-in-kind arises as long as it is primarily for business use:

  • computer, laptop or computer equipment (eg. printers, scanners)
  • software to allow you to work from home
  • telephone, mobile and broadband
  • office furniture.

There is no obligation on employers to make this payment. If employers do not make this payment, employees can instead make a claim online at the end of the year by filing a tax return. Employees are not entitled to claim the round sum of €3.20. They are entitled to claim for vouched expenses that are incurred wholly, exclusively and necessarily in the performance of their duties of the employment. For most office workers this would be their home heating and electricity costs.

Any reimbursement of these expenses that has already been paid by the employer should be deducted from the claim amount. While receipts are not required to file the return, Revenue can request these for a period of up to six years after the year in which the claim relates, so employees should always keep a record of these.

In the case of utility bills, Revenue have advised that they are willing to accept that the average proportion of the house attributable to a home office is 10%. Therefore, for every day an employee works at home as a result of the current Government recommendations, they are able to make a claim for 10% of the utility bills for that day.

It is important to note that outside of the current Government recommendations regarding working from home, the eWorking relief does not apply to workers who bring work home outside of normal working hours, ie. evenings and weekends.

If any further information is required or if you have questions on the above, please don’t hesitate to contact our dedicated COVID-19 Client Response Team or our Tax Department.

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Crowleys DFK COVID-19 Update

12th March 2020

In light of recent developments reported on the spread of COVID-19, on 11th March 2020 our Management Board initiated the firm’s Business Continuity Protocols.

These protocols are a series of active measures aimed at maintaining continuity on service delivery to our clients while ensuring the health and safety of our staff are safeguarded. These protocols are being continuously updated with guidance from the Department of Business, Enterprise and Innovation, Health Service Authority (HSE) and the Department of Foreign Affairs.

What measures are we taking?

  1. The firm will operate both Dublin and Cork offices with minimum staffing in order to reduce the number of people in the office.
  2. We have started rolling out our Remote Working from Home procedures. By 13th March 2020, the majority of our employees will be carrying out their work from home locations. Employees are completely contactable and available for business using their existing contact details (email, phone numbers etc). We expect to be able to continue to support our clients’ needs with a minimal level of disruption.
  3. All Partners and Heads of Departments have nominated deputies and senior members of their respective Departments.
  4. All non-essential business travel has been paused.
  5. We are transitioning to virtual meetings.

This is an unprecedented and evolving situation and we are closely monitoring events as they unfold.  We will keep you informed of any future changes should they arise.  This includes any Government guidelines which might have a potential impact on compliance deadlines and incentives announced.

While the health and safety of our staff members remain our top priority, please rest assured that we are implementing all feasible measures to continue to provide the same high level of service at this time.

If you have any questions, please don’t hesitate to contact me on +353 1 6790 800 / +353 21 4272 900 or email james.oconnor@crowleysdfk.ie

In the meantime, please stay safe and look after yourselves and your families.

James O’Connor
Managing Partner
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Social Inclusion and Community Activation Programme (SICAP) Audits

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SICAP Audits

The Social Inclusion and Community Activation Programme (SICAP) 2018 –2022 provides funding to tackle poverty and promote social inclusion and equality through local engagement and partnerships with disadvantaged individuals, community organisations and public sector agencies.

The programme has two goals that focus on supporting communities and individuals:

Goal 1: Supporting Communities – To support communities and target groups to engage with relevant stakeholders in identifying and addressing social exclusion and equality issues, developing the capacity of local community groups and creating more sustainable communities.

Goal 2: Supporting Individuals – To support disadvantaged individuals to improve the quality of their lives through the provision of lifelong learning and labour market supports.

SICAP is managed and administered by the Local Community Development Committees (LCDCs) in each local authority area, which may be delivered at a local level by external party/(ies).

From 2018, the role of conducting audit / verification checks on the external parties receiving SICAP funding has been subsumed into the internal audit function of each Local Authority.

How can Crowleys DFK help?

Crowleys DFK has the expertise to conduct SICAP audits / verification checks for Local Authorities’ Internal Audit Units and LCDCs.

Our subject matter specialists have taken part in SICAP training programmes delivered by both POBAL and the Department of Housing, Planning and Local Government and our audit team are fully trained on the usage of SICAP’s data management system IRIS.

We understand that the audits must have a financial focus and can provide assurance that grant monies are spent for the purposes intended in accordance with programme rules and contractual conditions. The audits must also include a review of internal financial controls and corporate governance arrangements.

Contact Vincent Teo or Tony Cooney for more information on how Crowleys DFK can assist you with your SICAP audits.

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Crowleys DFK Visit Charity Partner, LauraLynn

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Members of the Crowleys DFK Corporate Social Responsibility team recently visited our Charity Partner, LauraLynn, to witness first-hand the amazing care this remarkable charity provide to children with life limiting conditions from all over Ireland and the supports provided to their families.

LauraLynn Hospice Visit

Pictured from left to right: Natalie Kelly, Kim McCarthy, Donna Gould and Paula McCann

Claire Shiels, from LauraLynn’s Corporate Fundraising Team took time out of her busy day to do some planning with the team for the year ahead and to show them around the hospice to share details of the holistic approach to care LauraLynn takes to meet the needs of each family throughout their journey – from their child’s diagnosis, throughout their child’s life, through end-of-life and in bereavement – for as long as a family needs support.

Speaking after the visit, Paula McCann said:

“On entering LauraLynn House, there is an overwhelming sense of family. From the smiles on the faces of all the wonderful and dedicated staff to the resonating joy from some wonderful children and their families following a music therapy event in the day room, you could not but recognise what an important and precious place LauraLynn is.

Throughout our visit, we were able to see and understand the impact that our support will make in helping families create special memories that last a life-time – whether it goes toward a short stay break for a child and their whole family to stay in the hospice, home support, music and play therapy or family and sibling camps, every cent we raise and every minute volunteered will make a difference.”

The employees at Crowleys DFK have already kicked off their fundraising efforts, having recently raised close to €500 on a raffle to win an annual leave day. A team of ten volunteers from across the firm will also be giving LauraLynn a helping hand at the Annual Heroes Ball on 28 March, in addition to sponsoring a corporate table on the night.

A number of other fun fundraising initiatives are currently in the works for the year ahead to help LauraLynn with the €4.6m they need to raise in 2020 to keep their services running. Stay tuned for more updates!

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Crowleys DFK Announces LauraLynn as Charity Partner for 2020-2022

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LauraLynn Charity Partner 2020

Crowleys DFK is delighted to announce LauraLynn, Ireland’s Children’s Hospice as its Charity Partner of the Year for 2020-2022.

LauraLynn, Ireland’s Children’s Hospice is the only children’s hospice in the Republic of Ireland. They provide specialised hospice care to children with life limiting conditions and their families from all across Ireland. They care for the whole family, allowing patients to be children and parents to be parents rather than full time carers.

Speaking about the announcement, Colette Nagle, Head of Corporate Social Responsibility at Crowleys DFK said,

“LauraLynn was chosen as the firm’s Charity Year Partner through an employee nomination process. This amazing charity is obviously close to the hearts of many of our team members and we are delighted to be able to support the great work that they do.”

In partnership with LauraLynn, a programme of support will be designed to meet the charity’s requirements. Details of the programme will be announced over the coming weeks.

Colette continued,

“As well as organising and taking part in fundraising events, we hope to get involved by giving our time and expertise where needed. Members of our CSR Team will be visiting the hospice in the coming weeks to witness first-hand the fantastic care and support provided by LauraLynn.”

LauraLynn offers a range of care and services including:

  • Short Breaks (for the child and family in the hospice to give the family a break);
  • Home Support (nursing care and therapeutic activities in the home);
  • Family Supports (activities & therapies to help the while family cope day-to-day, including Play therapy and Family Camps);
  • End-of-Life Care (offering families the choice to bring their child home or avail of the hospice during this time); and
  • Bereavement Support (ongoing support to help parents, brothers, sisters, grandparents and the wider family cope with their loss).

Claire Shiels, Corporate Fundraiser at LauraLynn commented;

“We are delighted to be partnering with Crowleys DFK and working with them and their staff over the coming year to raise much needed funds for the children and families in our care, and spread awareness about LauraLynn and its services as Ireland’s only children’s hospice.”

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Crowleys DFK Make #Room4ARC Raising €16,001.60

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We are delighted to announce that our fundraising efforts during 2019 amounted to €16,001.60 for our Charity Partner, Cork ARC Cancer Support House.

The original goal was to raise €15,000 to help make #Room4ARC, a project to transfer their operations to the newly-renovated Sarsfield House. However, due to the incredible support from our own employees, clients, family and friends, we managed to surpass this goal. All funds raised help Cork ARC to continue to reach out to the community to offer support and information to those affected by a cancer diagnosis in our community.

Throughout the year, employees jumped out of a plane, competed in a bake-off, ran marathons and participated in bidding wars!

Speaking about the funds raised by Crowleys DFK in aid of Cork ARC, Partner and Head of Corporate Social Responsibility, Colette Nagle commented,

“We are so grateful to everyone who generously contributed to our fundraising events throughout 2019, helping us raise over €16,000 for such a fantastic charity. We hope that these funds help Cork ARC to continue providing a range of professional supports to help people cope with the challenges that cancer can bring to their lives.”

CEO of Cork ARC, Hilary Sullivan said,

“Our charity partnership with Crowleys DFK in 2019 was an example of how high people can raise the bar when it comes to volunteering effort and putting others before themselves to support a charitable cause.

As the benefactors of the amazing work of so many people in Crowleys DFK, we in Cork ARC are privileged to have been on the journey with such a dedicated team and to see how much fun and camaraderie they enjoyed in their fundraising endeavours.  The funds raised will directly support our services, which are offered free of charge to any person affected by a cancer diagnosis, either personally or through a loved one.

The success of our partnership surpassed the dreams we had as we began last year and we are immensely grateful to such a wonderful group of staff, in Cork and Dublin, who threw themselves wholeheartedly into every event, including jumping out of a plane!

We wish each member of the Crowleys DFK team every success in their work and, from each of us, on behalf of the clients that we serve, we thank them sincerely for their support, the value of which is far beyond the measure of the staggering  €16,001.60 which they raised in the name of Cork ARC Cancer Support House.”

Managing Partner of Crowleys DFK, James O’Connor said,

“Our inaugural Charity Partner of the Year initiative was a huge success. Supporting our local community is very important to us. We will continue to make as much of a positive difference as we can with our 2020 Charity of the Year Partner.”

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Crowleys DFK Awarded Excellence in Public Sector Services

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Excellence in Public Sector Services

We are delighted to have been awarded the Public Sector Magazine’s Excellence in Public Sector Services Award 2020 for our “consistent high-quality services to the public sector”. 

“It is great to be recognised for our work in the Public Sector. Last year we strengthened our Public Sector Department even further by adding another Partner, David Coombes, to our team. This strong leadership has helped ensure that we deliver a seamless and consistent service to our public sector clients.”  commented Vincent Teo, Head of Public Sector Services. 

For more information on our Public Sector Services, please get in touch.  

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The Role of the Company Secretary

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Section 129(1) of the Companies Act 2014 requires every company in Ireland to have a company secretary. Outlined below is a short description of the role of the company secretary followed by a brief introduction into a company secretary’s duties and obligations.

A company secretary is an officer of a company. The company secretary may also act as a director of the same company, but not act in dual capacity when signing documents on behalf of the company. The role differs from that of a Director of a company, in that the role focuses on tasks delegated by the board of the company.

A day in the life of a company secretary

The tasks for a company secretary can be varied. While the role of the company secretary predominantly consists of tasks delegated by the board of directors, the role of the company secretary goes beyond effectively and, efficiency communicating decisions of the board to the relevant bodies and may take on a much more advisory role within a company.

Often the role of the company secretary can consist of advising companies and boards on the best practices of corporate governance. Corporate governance embodies a wide variety of concepts and guidelines from the leadership involved to achieve a well-functioning board of directors, effectiveness of the board, accountability of officers of a company, inducting new directors and advising them on the board dynamics, remuneration and the importance of maintaining a transparent, functioning rapport with both the stakeholders and shareholders of company through effective general meetings. Thus, it is often the task of a company secretary to ensure that the directors of a company discharge their obligations in accordance with the Companies Act 2014.

A company secretary must also fulfil the more unsung tasks with regards to maintaining statutory registers coupled with the onerous task of attending board meetings in order to preserve and effectively record the minutes of that meeting.

It is important to note that while a company secretary doesn’t have as many codified duties as a director in terms of their common law and fiduciary duties, the role of a company secretary amounts to an officer of a company and thus is still subject to sanctions under the 2014 Companies Act.

In short, the day to day life of a company secretary depends on the need of a company and its board – whether it’s relaying the decisions of a board of the directors to the Companies Registration Office by registering changes in the boards structure, advising the board on a pressing corporate governance issue, attending board meetings or engaging with stakeholders or shareholders with regards to a general meeting or corporate event such as dividends.

For further information on the role of the company secretary, please contact Emma Dunne, Manager of our Corporate Compliance Department.

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