Under the Core Funding Partner Service Funding Agreement all service providers (creches and preschools in the scheme) who had an active Core Funding contract during the 2024/2025 Programme Year (Year 3) must submit Financial Returns (Trial Balance at site level). These returns must be submitted by a qualified professional accountant on behalf of each service provider and are in accordance with Department of Public Expenditure and Reform Circular 13/2014 – Management of and Accountability for Grants from Exchequer Funds. 

The Core Funding Contractual Requirements Reporting System portal will open for submissions on 27 February 2026 and will remain open until midnight 31 March 2026. It should be noted that failure to submit the Trial Balance by this date will result in the services Core Funding payments being placed on hold.

Visit the Core Funding Contractual Requirements Reporting System (CFCRRS) for more information. There is also an instruction video on the HIVE platform.

Further guidance is available at the Core Funding Contractual Requirements Reporting System (CFCRRS) portal, including supporting guidance that will be used by accountants to submit the financial returns. Chart of accounts and nominal codes guidance documents for Year 3 have been added to Department's Hive website.