The North / South Language Body Annual Report & Accounts 2009

Statement of ResponsibilitiesThe Department of Arts, Heritage and the Gaeltacht and the Department of Culture, Arts and Leisure have directed theLanguage Body to prepare a statement of accounts for each financial year in the form and on the basis set out in the accountsdirection at Appendix 3 to these accounts.The Accounts which comprise a Consolidated Statement of Account of the Body together with the separate accounts of Foras naGaeilge and the Ulster-Scots Agency each comprising an Income and Expenditure Account, Balance Sheet, Cash FlowStatement and related notes and appendices are prepared on an accruals basis and must give a true and fair view of the state ofaffairs and of the income and expenditure, recognised gains and losses and cash flows for the year.In preparing the accounts the Body is required to:• observe the accounts direction issued by the Department of Arts, Heritage and the Gaeltacht and the Department ofCulture, Arts and Leisure, including the relevant accounting and disclosure requirements and apply accounting policies ona consistent basis;• make judgements and estimates on a reasonable basis;• state whether applicable accounting standards have been followed and disclose and explain any material departures in theaccounts;• prepare the accounts on a going concern basis, unless it is inappropriate to presume that the Body will continue inoperation.The Language Body requires each agency to keep proper books of accounts and financial records and to prepare a statement ofaccounts in respect of each year. The accounting responsibilities of each agency are set out in the separate accounts.The responsibilities of each Chief Executive are set out in the respective Statements of Responsibilities of each agency.Ferdie Mac an Fhailigh 7/11/2012 Ian Crozier 7/11/2012Chief Executive - Foras na Gaeilge Date Chief Executive - Ulster-Scots Agency Date4