845 entries for Finance
BackIn conclusion: The number of boys in Artane, the extreme regimentation of their lives, the lack of appropriate training of the Brothers, the insufficient numbers of staff, and the pervasiveness of corporal punishment all had serious adverse effects on the welfare and emotional development of many of the children who passed through Artane. A climate of fear in Artane was a dominant memory for many ex-pupils. Practices used for management and control of the boys were frightening and abusive from the child’s point of view. It was a problem central to the whole system in Artane that the boys’ perspective was not taken into account. The Christian Brothers did not understand the impact of those practices.
The topic of Finance in Artane and in the other institutions specifically investigated by Mazars is discussed more fully elsewhere in this report, in the context of issues that arise in all institutions. That discussion focuses first on whether the capitation per child was sufficient in institutions generally. It then considers the accounts of four particular institutions including Artane. The reports prepared by Mazars were sent for comment to the relevant Congregations, which responded with submissions that they prepared with the assistance of their own experts, following which Mazars finalised a comprehensive report.
By making comparisons with contemporaneous indices, Mazars established that the grant paid per child in the industrial school system was adequate to provide a reasonable level of care for most of the relevant period. When other factors were taken into account, such as the value of the farm and the profit made from trades, the financial position was even stronger. A significant further factor that applied in Artane was the economies of scale that arose because of the large numbers accommodated there.
Artane was virtually self-sufficient, providing the majority of its needs from its own resources. The Industrial School’s sources of income were: capitation/maintenance grants (84%); income from the farm and trade shops (10%); and the balance from a variety of other sources, including parents’ contributions and receipts from band performances. The Institution was also in receipt of a substantial primary grant for the running of the national school attached to the Industrial School.
In its Opening Statement in relation to Artane, the Congregation contended that: The level of grant aid was a constant topic of discussion between the Resident Managers Association and the Department of Education, the former continually insisting that the grants paid were seriously inadequate.
The Christian Brothers’ own Resident Managers’ meetings also took the view that funding was inadequate and throughout the 1940s, 1950s and 1960s they used the Resident Managers’ Association in order to express this view to the Department of Education, seeking increases in the grants paid. These requests were often made in years when the financial position in Artane was strong.
The Christian Brothers went on to state that the validity of the claim of gross under-funding made by the Resident Managers is strongly supported by the Kennedy Report, which described the grant aid paid to industrial schools as ‘totally inadequate’. When the Kennedy Report was published in 1970, numbers in industrial schools had fallen so dramatically that funding was at that point inadequate to meet the needs of the many institutions that were struggling to stay open. When the Kennedy Report was published, Artane had already closed down.
For most of the period under consideration, funding in Artane was adequate to provide for the children in its care. The Visitation Reports and the evidence of complainants and respondents indicated, however, that the physical care provided was poor, even by the standards of the time.
Mazars have looked at the accounts for Artane and have identified, as far as possible, how the money was spent. On the expenditure side, the biggest item was salaries and wages of lay staff. In addition, the Institution provided a stipend for almost every Brother in the Community. The level of stipend was decided by the Managers of Christian Brothers’ residential schools and, in Artane, it varied from £120 per Brother per annum in 1940 to £300 per Brother per annum in the 1960s. The amount was uniform, and no account was taken of the extent to which any particular Brother was engaged in the care of the children or the work of the Institution.
The accounts show that the stipends constituted the principal source of income for the Community. They were paid into the ‘House’ account every year for almost every Brother. The account built up a substantial surplus of income over expenditure, and showed a cumulative surplus (excluding land sales) from 1940 to 1969 of approximately £56,000.
In addition to providing the Community with an income, the Industrial School also provided for the day-to-day expenses of the Brothers. In 1966, the Visitor recorded that: ... In addition to supporting the boys the School supports the Brothers to the extent of food, maintenance but not clothing or medical or any luxury items. In addition there is transferred from the School Account to the House Account each year £300 per Brother for extra services, etc ...
The Community was also able to invest substantial sums in its Building Fund.
In conclusion: Artane was an important source of support and income to the Congregation. Lack of funds was not a reason for failure to provide for the children in Artane. Artane was a major contributor to the Building Fund and to the support of the Provincial Organisation. The Artane Community charged a full stipend for Brothers who had little or no involvement in the care of the boys and funded the Community’s day-to-day expenses out of the maintenance grant for the children, which enabled the House to run at a profit.
The Christian Brothers maintained in its Opening Statement to the Artane module that the documentary evidence: clearly demonstrates that the boys were well fed and clothed and that their welfare needs were catered for ... Where criticisms were made or shortcomings were pointed out, remedial action was taken.
The sources of evidence relied on were the Department of Education Inspection Reports and the Visitation Reports from the Congregation.