<strong>The</strong> Certificate of the Comptrollers and Auditors General to the <strong>North</strong>ern Ireland Assembly andthe Houses of the OireachtasWe have audited the accounts of <strong>The</strong> <strong>Language</strong> <strong>Body</strong> ('the <strong>Body</strong>') for the year ended 31 December <strong>2009</strong> pursuant to theprovisions of the <strong>North</strong>/<strong>South</strong> Co-operation (Implementation Bodies) (<strong>North</strong>ern Ireland) Order 1999 and the British-IrishAgreement Act 1999 ('the legislation') which require us to audit and certify, in co-operation, the accounts presented to usby the <strong>Body</strong>. <strong>The</strong> accounts comprise the Consolidated Statement of Account together with the accounts of Foras na Gaeilgeand the Ulster Scots Agency each comprising an Income and Expenditure Account, Balance Sheet, Cash FlowStatement and related notes and appendices. <strong>The</strong>se accounts have been prepared under the accounting policies set out withinthem.Respective responsibilities of the <strong>Body</strong>, the Chief Executive and the AuditorsAs explained more fully in the Statement of Responsibilities, the <strong>Body</strong> is responsible for the preparation of the accountsand for being satisfied that they give a true and fair view. <strong>The</strong> Chief Executives, as Accountable Officers, areresponsible for ensuring propriety and regularity in relation to the use of public funds. Our responsibility is to audit theaccounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standardsrequire us and our staff to comply with the Auditing Practices Board's Ethical Standards for Auditors.Scope of the audit of the accountsAn audit involves obtaining evidence about the amounts and disclosures in the accounts sufficient to give reasonableassurance that the accounts are free from material misstatement, whether caused by fraud or error. This includes anassessment of whether the accounting policies are appropriate to the <strong>Body</strong>'s circumstances and have been consistentlyapplied and adequately disclosed; the reasonableness of significant accounting estimates made by the <strong>Body</strong>; and the overallpresentation of the accounts. We read all the financial and non-financial information in the Foreword to identifymaterial inconsistencies with the audited accounts. If we become aware of any apparent material misstatements orinconsistencies we consider the implications for our report.In addition, we are required to obtain evidence sufficient to give reasonable assurance that the expenditure and incomereported in the accounts have been applied for the purposes intended by the <strong>North</strong>ern Ireland Assembly and Dail Eireannand that the financial transactions conform to the authorities which govern them.Qualified Opinion on Regularity<strong>The</strong> legislation requires the <strong>Body</strong> to comply with the provisions of a Financial Memorandum drawn up by the <strong>North</strong>ernIreland and Irish Sponsor Departments and the Finance Departments.<strong>The</strong> Financial Memorandum prescribes detailed financial arrangements to be complied with by the <strong>Body</strong> in relation tothe procurement and the acquisition of goods and services including the requirement to obtain the prior approval of theSponsor Departments where acquisitions exceed £30,0001 €45,000 and, in the case of lease or rental agreements,where the annual value exceeds £25,000/ €37,500.<strong>The</strong> Ulster Scots Agency:• did not obtain Departmental approval for expenditure of £201,274 (€225,930), consisting of£111,865 (€125,568) for the production and distribution of the Ulster Scot newspaper,£12,749 (€14,311) for the fit out of a visitor centre, and £76,660 (€86,051) for rental expenditure,• procured the production of the Ulster Scot newspaper without open competition,• employed an additional four staff at a cost of £46,348 (€52,025) without <strong>North</strong> <strong>South</strong>Ministerial approval,• without proper authority, paid rental and other expenditure on behalf of other organisations funded by theAgency of £13,500 (€15,154),In our opinion, except for the £261,122 (€293, I 09) of expenditure referred to above, in all material respects, the expenditureand income have been applied for the purposes intended by the <strong>North</strong>ern Ireland Assembly and Dail Eireann and thefinancial transactions conform to the authorities which govern them.5
Deimhniú na nArd-Reachtairí Cuntas agus Ciste do Thionól Thuaisceart Éireann agus do Thithe anOireachtaisTá iniúchadh déanta againn ar chuntais an Fhorais Teanga don bhliain dar chríoch 31 Nollaig <strong>2009</strong> de bhun fhorálacha an<strong>North</strong>/<strong>South</strong> Co-operation (Implementation Bodies) (<strong>North</strong>ern Ireland) Order 1999 agus an Achta um Chomhaontú naBreataine-na hÉireann 1999 ('an reachtaíocht') a cheanglaíonn orainn iniúchadh a dhéanamh ar na cuntais a chuir an ForasTeanga inár láthair, agus iad a dheimhniú, i gcomhar le chéile. Cuimsíonn na cuntais ráiteas Comhdhúite cuntais i dteannta lecuntais Fhoras na Gaeilge agus Tha Boord o Ulstèr-Scotch agus áirítear iontu an Cuntas Ioncaim agus Caiteachais, an ClárComhardaithe, an Ráiteas faoi Shreabhadh Airgid agus nótaí agus aguisíní a ghabhann leo. Ullmhaíodh na cuntais seo faoi réirna mbeartas cuntasaíochta ar a gcuirtear síos iontuFreagrachtaí an Fhorais Teanga, an Phríomhfheidhmeannaigh agus na nIniúchóirí Faoi SeachMar a mhínítear ar bhealach níos iomláine sa Ráiteas Freagrachtaí, tá an Foras Teanga freagrach as ullmhúchán na gcuntasagus as bheith sásta go dtugann siad léargas fírinneach cóir. Tá na Príomhfheidhmeannaigh, mar Oifigigh Chuntasacha,freagrach as cuibheas agus rialtacht a chinntiú maidir le húsáid cistí poiblí. Is é an fhreagracht atá orainn ná iniúchadh adhéanamh ar na cuntais de réir an dlí atá infheidhmithe agus de réir na gCaighdeán Idirnáisiúnta ar an Iniúchóireacht (RA agusÉire). Ceanglaíonn na caighdeáin sin orainn agus ar ár bhfoireann cloí le Caighdeáin Eiticiúla d’Iniúchóirí de chuid anAuditing Practices Board.Cuimsiú an iniúchta ar na cuntaisIs é atá i gceist le hiniúchadh ná fianaise a fháil faoi na méideanna agus na nochtaithe faisnéise sna cuntais a bheadh imleorchun urrús réasúnta a thabhairt go bhfuil na cuntais saor ó aon mhíshonrú ábhartha, is cuma cé acu calaois nó earráid is cúisleis. Áiríonn seo measúnacht: cé acu an bhfuil nó nach bhfuil na polasaithe cuntasaíochta oiriúnach do dhálaí an FhoraisTeanga agus ar cuireadh nó nár cuireadh i bhfeidhm iad go leanúnach agus ar nochtadh nó nár nochtadh go cuí iad; a réasúntaatá meastacháin shuntasacha chuntasaíochta déanta ag an bhForas; agus cur i láthair foriomlán na gcuntas. Léamar an fhaisnéisairgeadais agus neamhairgeadais go léir sa Réamhrá chun neamhréireachtaí ábhartha leis na cuntais iniúchta a aithint. Máthagaimid ar aon mhíshonruithe nó neamhréireachtaí ábhartha dealraitheacha déanaimid machnamh ar na himpleachtaí dárdtuairisc.Chomh maith leis sin, ceanglaítear orainn fianaise a fháil a bheadh imleor a d’fhágfadh cinnteacht réasúnta go bhfuil ancaiteachas agus an t-ioncam a thuairiscítear sna cuntais curtha i bhfeidhm de réir na gcuspóirí a bhí leagtha amach ag TionólThuaisceart Éireann agus ag Dáil Éireann agus go bhfuil na bearta airgeadais de réir na n-údarás a rialaíonn iad.Tuairim Cháilithe ar RialtachtCeanglaíonn an reachtaíocht ar an bhForas Teanga forálacha an Mheamraim Airgeadais, arna ndréachtú ag Ranna UrraíochtaThuaiseart Éireann agus na hÉireann agus ag na Ranna Airgeadais, a chomhlíonadh.Forordaíonn an Meamram Airgeadais go gcomhlíonfaidh an Foras Teanga socruithe airgeadais mionsonraithe i dtaca lesoláthar agus fáil earraí agus seirbhísí ar a n-áirítear an riachtanas réamhfhaomhadh na Ranna Urraíochta a fháil nuair atá fálaníos airde ná £30,000/€45,000 agus, i gcás comhaontaithe léasa nó cíosa, nuair atá an luach bliantúil níos airde ná£25,000/€37,500.Maidir le Tha Boord o Ulstèr-Scotch:• ní bhfuair siad faomhadh Roinne ar chaiteachas £201,274 (€225,930), ina n-áirítear £111,865 (€125,568) as táirgeadh agusdáileadh an nuachtán Ulster-Scot, £12,749 (€14,311) as feistiú ionad cuairteoirí, agus £76,660 (€86,051) as caiteachascíosa,• fuair siad táirge nuachtán Ulster-Scot gan chomórtas oscailte,• d’fhostaigh siad cearthrar foirne breise ar chostas £46,348 (€52,025) gan chead ó na hAirí Thuaidh agus <strong>The</strong>as,• gan údarás cuí, d’íoc siad caiteachas cíosa agus eile thar ceann eagraíochtaí eile maoinithe ag an nGníomhaireacht de£13,500 (€15,154).Dar linn, seachas an £261,122 (€293,109) caiteachais dá thagraítear thuas, ar gach bealach ábhartha, cuireadh an caiteachasagus an t-ioncam i bhfeidhm de réir na gcuspóirí a bhí leagtha amach ag Tionól Thuaisceart Éireann agus ag Dáil Éireann agusgo bhfuil na bearta airgeadais de réir na n-údarás a rialaíonn iad.5
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The North/South Language BodyAnnual
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The Language Body is a North/South
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ContentsBoard Members of The Langua
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Board Members of The Language BodyJ
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A Thegither ForethochtJoint Introdu
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Tuairisc Fhoras na Gaeilge 2009Repo
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ClárRéamhrá an Chathaoirligh 8St
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Réamhrá an ChathaoirlighTá an-á
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StádasCuspóir: Stádas na Gaeilge
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Forbraíodh pleananna chun freastal
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cleasaíochta, rince, puipéad agus
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Graffiti 29 Bealtaine mar a raibh a
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ArtsekaReachtáladh féile i mBéal
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Borradh an Fhómhair - Uíbh Rátha
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an-iarracht údair a chur i láthai
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Skibbereen Arts Festival, Sligo Fei
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na hathruithe atá ag teacht ar áb
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Eoin Ó Duigneáin, Áine Uí Laoit
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Seamus Heaney Centre for PoetryLean
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tionscadal logánaithe reatha de ch
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SealbhúCuspóir: Foghlaim éifeach
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Tacaíocht don GhaelscolaíochtCead
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Scríobh LeabharIs éard atá i gce
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Fochoiste Spóirt: mar chuid den ch
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Séideán Sí: An Tionscadal Bunsco
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ÚsáidCuspóir: úsáid na Gaeilge
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Úsáid na Gaeilge san Earnáil Pho
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Cuimhní Aistriúcháin don Ghaeilg
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sraith chomórtas ar stáisiúin é
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TáirgeachtTugadh cúnamh maoinithe
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Ó Chósta go CóstaNa Lucha ag Rin
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An Dorchadas Á DhóDealbh AtharGae
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OideÁbhar ScríbhneoraDrámaíocht
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S. Parkinson Úrscéal do dhaoine
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Gradam Réics Carló• Balor, foil
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thar lear a spreagadh chun leabhair
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CumarsáidCuspóir: Cur chun cinn a
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Cuireadh sainchomhairle agus tacaí
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ócáidí poiblíochta eile.Bhí se
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Polasaí, Pleanáil & TaighdeCuspó
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- Page 92 and 93: ContentsMission Statement 47Chairma
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- Page 96 and 97: Chairman's ForewordI am pleased to
- Page 98 and 99: Strategic ThemesIn its Corporate Pl
- Page 100 and 101: Commitment to a First Class Service
- Page 102 and 103: Review of the Year2009 saw a furthe
- Page 104 and 105: USCN recruited two new Development
- Page 106 and 107: local towns and villages throughout
- Page 108 and 109: Naomi Mitchell agus Claire McKinney
- Page 110 and 111: GRANTS OFFEREDIn 2009, the Ulster-S
- Page 112 and 113: Bright Lights Dancers £2,976.50Bro
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- Page 116 and 117: Gig n the Bann £2,337.50Gillygoole
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- Page 122 and 123: Raphoe Pipe Band £5,318.00REACT £
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- Page 129 and 130: CLÁRLEATHANACHRÉAMHRÁ LEIS NA CU
- Page 131 and 132: RÉAMHRÁ LEIS NA CUNTAISIs Comhlac
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- Page 143 and 144: RÉAMHRÁ LEIS NA CUNTAISFaisnéis
- Page 145 and 146: Comhaltaí BoirdTá feidhmeanna Fho
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- Page 149 and 150: RÁITEAS I LEITH FREAGRACHTAÍRáit
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- Page 157 and 158: FORAS NA GAEILGERÁITEAS SREABHADH
- Page 159 and 160: Foras na GaeilgeNótaí a ghabhann
- Page 161 and 162: 1.4 Deferred Pension FundingFaoi r
- Page 163 and 164: 2. DEONTAIS Ó NA RANNA2009 2009 20
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17. Caiteachas Caipitil amach anseo
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• Thug Clár na Leabhar Gaeilge
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AGUISÍN 2THA BOORD O ULSTÈR-SCOTC
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RÉAMHRÁ LEIS NA CUNTAISFaisnéis
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Comhaltaí BoirdTá feidhmeanna na
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Beartas ComhionannaisD’ullmhaigh
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RÁITEAS I LEITH FREAGRACHTAÍFreag
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RÁITEAS MAIDIR LE RIALÚCHÁN INMH
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D'fhreastail an Príomhfheidhmeanna
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Le linn an iniúchta ar Chuntais 20
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THA BOORD O ULSTÈR-SCOTCHCUNTAS IO
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RÁITEASFAOIIOMLÁNNAnGNÓTHACHAN/(
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THA BOORD O ULSTÈR-SCOTCHCLÁR COM
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THA BOORD O ULSTÈR-SCOTCH1.0499RÁ
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NÓTAÍ LEIS NA CUNTAIS1. BEARTAIS
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1.4 Cáin BhreisluachaNí féidir l
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4. COSTAIS FOIRNE AGUS COMHALTAÍ B
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Seo a leanas sochair oifige an Phr
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5. FEIDHMÍOCHT I LEITH PRÍOMHSPRI
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7. CEANGLAIS DEONTASCuireann an Ghn
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Is é an coigeartú ar airgeadra n
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13 RÉITEACH (EASNAIMH) LE GLAN-INS
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15. PENSION DISCLOSURESNóta ar Cho
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d. Stair Dhualgais Sochair Shainith
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16. DLITEANAIS THEAGMHASANí raibh
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AGUISÍN 3AN FORAS TEANGA / THA BOO