| 2010 | 2009 | |
|---|---|---|
|
€ |
€ |
|
| 2 (a) Grant Income | ||
| Total Amount paid by Department of Justice, Equality and Law Reform on behalf of NDA |
1,561,795 |
4,362,964 |
| Total Amount Paid by NDA to Department (A in A) |
(36,070) |
(207,388) |
| Total Amount paid by Department of Community, Equality and Gaeltacht Affairs on behalf of NDA |
2,288,851 |
0 |
|
3,814,576 |
4,155,576 |
|
| 2 (b) Other Income | ||
| Department of Education and Skills ( NEPS) |
0 |
71,570 |
| EU Funded MHADIE Project |
0 |
14,860 |
| Bank Interest |
1 |
128 |
| DSFA Receipts |
17,470 |
9,133 |
| Rental and Services |
0 |
41,921 |
| Sundry |
2,684 |
2,715 |
|
20,155 |
140,327 |
|
2010 |
2009 |
|
|---|---|---|
|
€ |
€ |
|
| Excellence through Accessibility Award & Monitoring Scheme |
74,320 |
10,319 |
| New Materials - Library |
55,821 |
42,115 |
| E Learning |
48,402 |
348 |
| Report on views of individuals with disabilities gathered through focus groups on independent/ community living |
42,750 |
0 |
| 24 hr Challenge |
32,778 |
20,892 |
| Research re funding for PWD |
21,152 |
24,236 |
| Digital Terrestrial TV |
20,500 |
0 |
| Building For Everyone |
19,887 |
28,535 |
| Annual Research Conference |
19,402 |
23,874 |
| Research into health services for pregnant women with disabilities |
17,081 |
39,983 |
| Abuse Project |
12,960 |
35,074 |
| Research attitudes to Mental Health |
12,750 |
0 |
| Evacuation Related Upgrades |
12,596 |
0 |
| Disability book |
11,314 |
14,580 |
| Need to Knowledge Project |
10,000 |
0 |
| UD In National Legislation workshop |
9,685 |
0 |
| Research Promotion Scheme |
8,318 |
19,141 |
| Research Scholarships |
5,802 |
0 |
| Shared Space Seminar & Policy Paper |
4,930 |
0 |
| Communications Project |
4,254 |
0 |
| BFE Seminar for Planners |
3,956 |
7,945 |
| NDA Annual Report |
3,688 |
5,120 |
| Curriculum Development |
3,303 |
14,580 |
| Review Internal Financial Controls |
3,279 |
4,739 |
| Guidelines on Crisis Pregnancy Counselling |
2,439 |
0 |
| CEUD Advertisement |
2,420 |
0 |
| Information Materials, Part V Disability Act |
2,287 |
6,777 |
| Secondary School Guidance |
1,758 |
0 |
| NDA Advertisement |
1,453 |
0 |
| Monitoring of the Implementation of Codes of Practice |
318 |
1,393 |
| Rehabilitation International Roundtable |
196 |
0 |
| Guidance on UD for Local Authorities |
64 |
0 |
| Survey Module NDS Indicators |
0 |
19,773 |
| Strategic Plan |
0 |
16,085 |
| Guidelines for Marine Transport Operators |
0 |
15,366 |
| Community Living |
0 |
12,017 |
| Universal Urban Design |
0 |
9,875 |
| CEUD Website Design |
0 |
9,401 |
| Jobs Retention Guidelines |
0 |
8,103 |
| Representation of people with disabilities in media |
0 |
6,549 |
| RPS Cultural Psychiatry |
0 |
6,250 |
| Literature Review |
0 |
5,237 |
| WHO Measuring Health And Disability In Europe EU Funded |
0 |
5,041 |
| Mental Capacity Conference |
0 |
4,987 |
| Access Officer Conference |
0 |
3,875 |
| Research into Disability Research Ethics |
0 |
1,474 |
| European Observatory Conference |
0 |
1,344 |
| ICT Procurement seminar |
0 |
1,094 |
| Lifetime Adaptable Housing |
0 |
833 |
| HTML website accessible Conversions |
0 |
798 |
| Centre for Excellence in Universal Design Conference |
0 |
619 |
| ETA Intranet |
0 |
474 |
| Mental Health Advisory Committee |
0 |
413 |
| Access Officer Supports |
0 |
401 |
| COE Publication Launch |
0 |
365 |
| Smart Card Workshop |
0 |
290 |
| Seminar UN convention |
0 |
287 |
| Challenging Attitudes to Mental Health Ad Campaign |
0 |
(22) |
| NRB Scholarships |
0 |
(14,484) |
| Publication of Health & Safety Guidelines for Egress |
(1,000) |
5,980 |
|
468,863 |
422,076 |
|
2010 |
2009 |
|
|---|---|---|
|
€ |
€ |
|
| NDA Staff Pay |
2,230,067 |
2,445,132 |
| Agency Staff |
5,471 |
54,695 |
| NEPS Staff Pay |
0 |
30,320 |
|
2,235,538 |
2,530,147 |
The average number of staff employed by the Authority in the year was 36 (2009: 38).
The Director was paid a salary in 2010 of €98,054 (2009: €97,559) and arrears of €5,035 on the Civil Service Principal Officer Scale. The arrears paid in 2010, which relate to the Grade, are attributable to general round increases due under section 27.17 of Towards 2016 in March and September 2008 and an increment due in 2009. No other payment was made in the year to the Director in the nature of pay. The Director is a member of an unfunded defined benefit public sector scheme and her entitlements do not extend beyond the standard entitlements available under such a scheme.
|
Notes |
2010 |
2009 |
|
|---|---|---|---|
|
€ |
€ |
||
| Travel |
28,612 |
32,140 |
|
| Training |
17,331 |
39,511 |
|
| Conference / Seminar Fees |
6,707 |
6,576 |
|
| Recruitment |
0 |
6,756 |
|
| Authority Fees & Expenses |
6 |
70,736 |
55,056 |
| Audit fee |
18,620 |
23,000 |
|
| Bank Interest / Charges |
497 |
595 |
|
| Canteen/meals |
80,654 |
103,201 |
|
| Cleaning / Domestic |
50,508 |
59,701 |
|
| Computer Software Non Capital |
15,763 |
23,036 |
|
| Computer supplies |
868 |
249 |
|
| Consultancy fees |
1,809 |
2,794 |
|
| Couriers |
2,863 |
4,975 |
|
| Gas / electricity |
41,234 |
37,595 |
|
| Health & Safety |
1,315 |
3,002 |
|
| Insurance |
14,509 |
19,982 |
|
| IT Support |
64,203 |
0 |
|
| Late Payment Interest |
28 |
280 |
|
| Legal Fees |
6,194 |
10,318 |
|
| Maintenance |
25,044 |
65,923 |
|
| Office furniture / equipment Non Capital |
430 |
1,794 |
|
| Office supplies |
10,102 |
10,965 |
|
| Postage and Telephones |
33,766 |
53,965 |
|
| Printing / photocopying |
14,704 |
21,228 |
|
| Print Management |
12,187 |
18,729 |
|
| Public Relations |
0 |
41,657 |
|
| Publications / periodicals |
239 |
5,039 |
|
| Rates |
70,459 |
71,899 |
|
| Representations |
0 |
219 |
|
| Security |
11,649 |
15,089 |
|
| Subscriptions / Donations |
11,290 |
12,092 |
|
| Sundry |
2,833 |
-4,133 |
|
| Telephone Maintenance |
2,885 |
7,879 |
|
|
618,039 |
751,112 |
Expenditure of €62,843 (€43,896 in 2009) in respect of the Authority Fees was paid.
|
Authority Member |
Fees |
Expenses paid to or on behalf of |
Total |
|---|---|---|---|
| Peter Mckevitt |
€8,978.00 |
€51.20 |
|
| Caroline Burrell |
€5,985.00 |
€186.07 |
|
| Desmond Kenny |
€5,985.00 |
|
|
| Fiona Duignan |
€5,985.00 |
|
|
| Joanne Mccarthy |
€5,985.00 |
|
|
| Mary Lavelle |
€5,985.00 |
|
|
| Tara Cunningham |
€5,985.00 |
|
|
| Tony Bates |
€5,985.00 |
|
|
| Frank Cunneen |
€5,985.00 |
|
|
| David Joyce |
€5,985.00 |
|
|
|
€62,843.00 |
€237.27 |
€63,080.27 |
|
| Employers PRSI for Authority |
€6,010.98 |
||
| Other Expenses |
€1,644.36 |
||
|
€70,735.61 |
|
Computer Hardware and Software |
Office Furniture and Equipment |
Premises |
Total |
|
|---|---|---|---|---|
|
€ |
€ |
€ |
€ |
|
| Cost or Valuation | ||||
| Balance at 1 January 2010 |
390,059 |
311,221 |
3,941,086 |
4,642,366 |
| Additions at cost |
2,525 |
1,204 |
0 |
3,729 |
| Disposals at Cost |
0 |
0 |
0 |
0 |
| Balance at 31 December 2010 |
392,584 |
312,425 |
3,941,086 |
4,646,095 |
| Accumulated Depreciation | ||||
| Balance at 1 January 2010 |
387,771 |
280,356 |
769,023 |
1,437,150 |
| Charged in the year |
1,435 |
16,243 |
79,302 |
96,980 |
| Disposals |
0 |
0 |
0 |
0 |
| Balance at 31 December 2010 |
389,206 |
296,599 |
848,325 |
1,534,130 |
| Net Book Value - 31 December 2010 |
3,378 |
15,826 |
3,092,761 |
3,111,965 |
| Net Book Value - 31 December 2009 |
2,288 |
30,865 |
3,172,063 |
3,205,216 |
The Board operates its business from a premises at 25 Clyde road, Ballsbridge, Dublin 4 which it owns. The board does not own or lease any other property.
|
Notes |
2010 |
2009 |
|
|---|---|---|---|
|
€ |
€ |
||
| Balance at 1 January |
3,205,216 |
3,315,567 |
|
| Transfer (to) / from the Income and Expenditure Account | |||
| Income applied to purchase fixed assets |
7 |
3,729 |
1,825 |
| Amortised in the year in line with asset depreciation |
7 |
(96,980) |
(112,176) |
| Release on Disposal of Fixed Assets |
7 |
0 |
0 |
|
(93,251) |
(110,351) |
||
| Balance at 31 December |
3,111,965 |
3,205,216 |
|
|
2010 |
2009 |
|
|---|---|---|
|
€ |
€ |
|
| 9 (a) Reconciliation Of Deficit For The Year To Cashflow From Operating Activities | ||
| Surplus / (Deficit) for the period |
115,010 |
(30,968) |
| Adjustment for non operating items | ||
| Interest Receivable |
(1) |
(128) |
| Movement on Capital Account |
(93,251) |
(110,351) |
| Adjustment for non cash items | ||
| Depreciation |
96,980 |
112,176 |
| Change in Debtors |
(2,575) |
173,598 |
| Change in Creditors |
(143,200) |
(233,287) |
| Cashflow from Operating Activities |
(27,036) |
(88,960) |
| 9(b) Reconciliation Of Cashflow To Movement In Net Funds | ||
| Net Funds at 31 December 2009 |
31,065 |
121,722 |
| Decrease in Cash |
(30,764) |
(90,657) |
| Net Funds at 31 December 2010 |
301 |
31,065 |
Under the National Disability Authority Act 1999, the Authority with the approval of the Minister for Justice Equality & Law Reform and the consent of the Minister for Finance, shall make a scheme or schemes for the granting of superannuation benefits to or in respect of the members of staff, including the Director of the Authority.
A Model Scheme has been drafted and is awaiting approval from the Department of Justice, Equality and Law Reform and the Department of Finance.
The National Disability Authority operates unfunded defined benefit of superannuation schemes for staff. Superannuation entitlements arising under the schemes are paid out of current income and are charged to the Income and Expenditure Account, net of employee superannuation contributions, in the year in which they become payable.
At present staff who were formerly staff of the National Rehabilitation Board (NRB) who retire receive Superannuation benefits under the terms of the Local Government Superannuation Scheme. Staff who have been employed by NDA subsequent to its establishment and who retire receive benefits in line with the terms of the Nominated Health Agencies Superannuation Scheme.
The results set out below are based on an actuarial valuation of the liabilities in respect of the serving, retired and deceased staff of the NDA as at 31 December 2010. This valuation was carried out by a qualified independent actuary for the purpose of the accounting standard, Financial Reporting Standard No.17- Retirement Benefits (FRS 17).
This valuation was carried out using the projected unit method. The financial assumptions used to calculate scheme liabilities were as follows:
|
2010 |
2009 |
2008 |
2007 |
2006 |
|
|---|---|---|---|---|---|
| Discount Rate |
5.5% |
5.5% |
5.5% |
5.5% |
5.5% |
| Salary increase assumption |
4% |
4% |
4% |
4% |
4% |
| Pension increase assumption |
4% |
4% |
4% |
4% |
4% |
| Price inflation |
2% |
2% |
2% |
2% |
2% |
As the NDA schemes are unfunded, there are no assets held in respect of accrued pension liabilities of the NDA staff.
|
2010 |
2009 |
|
|---|---|---|
|
€ |
€ |
|
| Funding recoverable in respect of current year pension costs |
1,550,000 |
1,480,000 |
| State Grant applied to pay pensioners |
(536,272) |
(819,494) |
|
1,013,728 |
660,506 |
| 2010 | 2009 | |
|---|---|---|
|
€ |
€ |
|
| Current service cost |
550,000 |
580,000 |
| Interest on pension scheme liabilities |
1,000,000 |
900,000 |
| Employee contribution |
(142,720) |
(197,783) |
| Past service cost |
- |
- |
| Total operating charge |
1,407,280 |
1,282,217 |
The National Disability Authority recognises these amounts as an asset corresponding to the unfunded deferred liability for pensions on the basis of the set of assumptions described above and a number of past events. These events include the statutory basis for the establishment of the superannuation scheme, and the policy and practice currently in place in relation to funding public service pensions including contributions by employees and the annual estimates process. While there is no formal agreement regarding these specific amounts with the Department of Justice, Equality & Law Reform, the National Disability Authority has no evidence that this funding policy will not continue to meet such sums in accordance with current practice. The deferred funding asset for pensions as at 31 December 2010 amounted to €17.1 million (2009: €18.5 million).
|
2010 |
2009 |
|
|---|---|---|
|
€ |
€ |
|
| Scheme Liability at 1 January |
€18,500,000 |
€16,100,000 |
| Current service cost |
€550,000 |
€580,000 |
| Interest on scheme liabilities |
€1,000,000 |
€900,000 |
| Benefits payable |
(€531,000) |
(€769,000) |
| Actuarial loss recognised in STRGL |
(€2,419,000) |
€1,689,000 |
| Pension Liability |
€17,100,000 |
€18,500,000 |
|
Experience (gains) / losses on scheme liabilities |
||||
|---|---|---|---|---|
|
2010 |
2009 |
2008 |
2007 |
|
| amount |
(€2,419,000) |
(€300,000) |
€245,000 |
(712,000) |
| percentage of the present value of the scheme liabilities |
(14%) |
(2%) |
1.5% |
(5%) |
€133,969.18 was deducted from staff by way of pension levy and retained by the Department of Justice Equality and Law Reform.
|
2010 |
2009 |
|
|---|---|---|
|
€ |
€ |
|
| Payroll / Sundry Creditors |
0 |
72,283 |
| Accruals |
47,280 |
118,197 |
| Total Creditors |
47,280 |
190,480 |
|
2010 |
2009 |
|
|---|---|---|
|
€ |
€ |
|
| DOHC / FAS Rental & Services |
0 |
41,921 |
| Sundry Debtors NDA |
52,692 |
3,885 |
| Prepayments |
40,307 |
44,618 |
| Total Debtors |
92,999 |
90,424 |
There are no contingent liabilities at 31 December 2010.
The Authority had no outstanding capital commitments as at 31 December 2010.
The Authority operates from a premises at 25 Clyde Road, Ballsbridge, Dublin 4 which it occupies and owns.
The Financial Statements were approved by the Authority on 16 June 2011