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Internal Security Fund (ISF)

The Internal Security Fund (“ISF”), a European Structural Fund, was set up for the period 2014-2020, with a total budget of €4.2 billion for the seven years. The Fund promoted the implementation of the Internal Security Strategy, law enforcement cooperation and the management of the Union's external borders. In respect of the 2014-2020 programming period, the ISF is composed of two financial instruments, ISF Borders and Visa, and ISF Police. Ireland is only involved in the ‘ISF Police’ aspect. For the 2014-2020 programming period, c.€1.21 billion was available for funding actions under the ‘ISF Police’ instrument.

This Fund is being replicated for the 2021-2027 period under two main pieces of European legislation – Regulation (EU) 2021/1060, the ‘Common Provisions Regulation’ (“CPR”), and Regulation (EU) 2021/1149, and also in accordance with new National Programmes in each European Union (“EU”) Member State.

Key objectives:

2014-2020 National Programme

The ISF Police component of the ISF contributes to ensuring a high level of security in the EU. Within this general objective, the Fund’s activities focus on achieving two specific objectives:

  • Fight against crime: Combating cross-border, serious and organised crime including terrorism, and reinforcing coordination and cooperation between law enforcement authorities and other national authorities of EU States, including with EUROPOL and other relevant EU bodies, and with relevant non-EU and international organisations.
  • Managing risk and crisis: Enhancing the capacity of EU States and the Union for managing effectively security-related risk and crisis, and preparing for protecting people and critical infrastructure against terrorist attacks and other security related incidents component of the ISF contributes to ensuring a high level of security in the EU. 

To date, the ISF has proven a success. Overall as part of the allocation Ireland received (€10.5m). The EU designated the Responsible Authority (“RA”) of this allocation to the Department of Justice (“DOJ”) and then in turn provided full designation to Garda Finance. An Garda Síochána are taking part in the same programme from 2021- 2027 due to the success of the first programme.

Key dates:

Certain key dates for the 2021-2027 ISF National Programme are outlined as follows:

Expenditure eligibility and accounting year

  • The National Programme for the 2021-2027 ISF was formally adopted by the European Commission in November 2022.
  • The accounting year is the period from 1 July to 30 June of the following year, except for the first accounting year of the programming period, in which case this is the period from the start date for eligibility of expenditure until 30 June 2022.
  • Expenditure shall be eligible for a contribution from the Funds if it has been incurred by a Beneficiary between the date of submission of the programme to the Commission, or from 1 January 2021, whichever date is earlier, and 31 December 2029.
  • Payments shall take the form of pre-financing, interim payments and payments of the balance of the accounts for the accounting year.
  • Deadlines for submission of the Accounts and associated audit report is 15 February, following the year of account.

Transmission of data

  • EU Member States shall ensure that all exchanges of information between Beneficiaries and the programme authorities are carried out by means of electronic data exchange systems.
  • The EU Member State or the Managing Authority shall electronically transmit to the Commission cumulative data for the programme by 31 January, 30 April, 31 July, 30 September and 30 November of each year.
  • The EU Member State shall provide, or shall ensure that the Managing Authorities provide, forecasts of the amount for payment applications to be submitted for the current and subsequent calendar year by 31 January and 31 July.
  • The EU Member State shall submit a maximum of six payment applications per programme, per Fund and per accounting year. Every year, one payment application may be submitted at any time in each time period between the following dates: 28 February, 31 May, 31 July, 31 October, 30 November and 31 December.
  • The EU Member State shall have in place, at the latest by the time of submission of the final payment application for the first accounting year and no later than 30 June 2023, a description of the management and control system.