The North / South Language Body Annual Report & Accounts 2009

STATEMENT OF RESPONSIBILITIESUlster-Scots Agency ResponsibilitiesThe Department of Culture, Arts and Leisure (DCAL) and the Department of Arts, Heritage and the Gaeltacht(DAHG) have directed the Language Body to prepare a statement of accounts for each financial year in the formand on the basis set out in the accounts agreed in the Accounts Direction. The accounts are prepared on anaccruals basis and must give a true and fair view of the Body’s state of affairs at the year end and of its incomeand expenditure, recognised gains and losses, and cash flows for the calendar year.In preparing the accounts the Body is required to:• Observe the accounts direction issued by the Department of Culture, Arts and Leisure and theDepartment of Arts, Heritage and the Gaeltacht including the relevant accounting and disclosurerequirements, and apply suitable accounting policies on a consistent basis;• Make judgements and estimates on a reasonable basis;• State whether applicable accounting standards have been followed and disclose and explain anymaterial departures in the financial statements;• Prepare the financial statements on the going concern basis, unless it is inappropriate to presume thatthe Ulster-Scots Agency will continue in operation.The Body requires the Ulster-Scots Agency to keep proper accounts and financial records and to prepare astatement of accounts in respect of each year.Accountable Person’s ResponsibilitiesThe responsibilities of the Accountable Person for the Ulster-Scots Agency, including responsibility for thepropriety and regularity of the public finances and for the keeping of proper records, are set out in the FinancialMemorandum of the Body.Ian Crozier 7/11/2012Chief Executive – Ulster Scots AgencyDate36