Annual Report 2005 - The National Disability Authority
Annual Report 2005 - The National Disability Authority
Annual Report 2005 - The National Disability Authority
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<strong>Annual</strong> <strong>Report</strong> <strong>2005</strong><br />
European Year of People with Disabilities (EYPD)<br />
Grants (Note 6)<br />
Funding received in respect of the European Year of People with Disabilities is included<br />
in income of the year in which the related expenditure is incurred. In 2002 the <strong>National</strong><br />
<strong>Disability</strong> <strong>Authority</strong> was selected as the Designated <strong>Authority</strong> for the purpose of the<br />
administration of funds (Exchequer and EU) in respect of the coordination of the<br />
European Year of People with Disabilities (EYPD). This project concluded in <strong>2005</strong>.<br />
Measuring Health and <strong>Disability</strong> in Europe<br />
(MHADIE)<br />
Funding received in respect of the European Measuring Health and <strong>Disability</strong> in Europe<br />
(MHADIE) project is included in income of the year in which the related expenditure<br />
is incurred. This is a European Commission project for which the <strong>National</strong> <strong>Disability</strong><br />
<strong>Authority</strong> has been selected as one of its partners. This project will continue until 2006.<br />
Other Income – Department of Education and<br />
Science<br />
Recoupment from the Department of Education and Science in respect of salaries<br />
and superannuation met by the <strong>National</strong> <strong>Disability</strong> <strong>Authority</strong> is accounted for on an<br />
accruals basis.<br />
Fixed Assets and Depreciation<br />
Fixed Assets are shown at original cost or valuation less accumulated depreciation.<br />
Depreciation is provided at the following annual rates:<br />
Office Furniture and Equipment<br />
Computer Hardware and Software<br />
Premises<br />
20.00 % (Straight Line)<br />
3 1/3 % (Straight Line)<br />
2.50% (Reducing Balance Basis)<br />
Capital Account<br />
<strong>The</strong> Capital Account represents the unamortised amount of income allocated for the<br />
purchase of fixed assets.<br />
Pensions<br />
<strong>The</strong> <strong>National</strong> <strong>Disability</strong> <strong>Authority</strong> operates a defined benefit pension scheme which<br />
is funded annually on a pay as you go basis from monies available to it, including<br />
monies provided by the Department of Justice, Equality and Law Reform and from<br />
contributions deducted from staff salaries.<br />
Pension costs reflect pension benefits earned by employees in the period and are<br />
shown net of staff pension contributions which are retained by the <strong>National</strong> <strong>Disability</strong><br />
<strong>Authority</strong>. An amount corresponding to the pension charge is recognised as income to<br />
the extent that it is recoverable, and offset by grants received in the year to discharge<br />
pension payments.<br />
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