Update:
The intermediate sanctions imposed on Naas Care of the Aged Association (Registered Charity Number 20206400) have been lifted as the charity has complied with the requirements set out in the original notice below. The charity was restored to the Register of Charities on 26 September 2023.

27 March 2023

Naas Care of the Aged Association (Registered Charity Number 20206400) intermediate sanctions under section 73 of the Charities Act 2009.

The intermediate sanctions have been imposed due to the failure of Naas Care of the Aged Association to keep proper books of account as required by section 47 of the Charities Act 2009.

A notice under section 73 of the Charities Act 2009 was issued to Naas Care of the Aged Association on 13^th March 2023 and the Charity Trustees subsequently accepted the imposition of intermediate sanctions by the Charities Regulator and gave an undertaking to: 

(a) rectify the contravention no later than 27^th September 2023 by having the financial statements of the Charity for the year ended 31^st December 2022 signed off by an accountant and approved by the members of the Charity,

 (b) adopt the following course of action for the purpose of ensuring that the contravention does not occur again:

(i) introduce formal documented financial controls, policies and procedures for ensuring that proper books of account are kept by the Charity to enable it to correctly record and explain all transactions 

(ii) ensure that a review of finances is a standing agenda item as part of all meetings of the Charity Trustees.

 The intermediate sanctions imposed under 73 of the Charities Act 2009 consist of the following:

- the removal of the Charity from the Register of Charities for the period from 27^th March 2023 until 27^th September 2023, and

- the publication of particulars of the contravention concerned on the website of the Charities Regulator.