Houses of the Oireachtas Commission Appropriation Account 2016 2016 Estimate 2016 Outturn 2015 Outturn Current Capital Total Current Capital Total Current Capital Total PROGRAMME EXPENDITURE ?000 ?000 ?000 ?000 ?000 ?000 ?000 ?000 ?000 A, DELIVERING SERVICES TO PARLIAMENT AND MEMBERS 130,991 - 130,991 115,887 - 115,887 107,419 - 107,419 Gross Total 130,991 130,991 115,887 - 115,887 107,419 - 107,419 Bechtel:- B. RECEIPTS OF THE COMMISSION - - (2,330) - (2,330) (2,791) (2,791) Net Total 130,991 - 130,99 1 113,557 - 113,557 104,628 - 104,628 A- Analysis of Expenditure 2016 Estimate 2016 Outturn 2015 Outturn Current Capital Total Current Calital Total Current Capital Totai ?000 ?000 ?000 ?000 ?000 ?000 ?000 ?000 ?000 1~ Administratian 49,015 49,015 39,823 - 39,823 42,158 42,158 2. Other Services 24,767 - 24,767 23,034 23,034 15,792 15,792 3. Ddil Ii?ireamr 46,203 - 46,203 43,710 - 43,710 40,129 40,129 4. Seanadlfireann 9,912 - 9,912 8,431 - 8,431 8,421 8,421 5. Oireachras Committees 298 293 105 105 146 146 6. European Parliament 796 - 796 783 - 733 773 773 Programme Total:- 130,991 - 130,991 115,887 - 115,887 107,419 107,419 Analysis of Administrative 2016 Estimate 2016 Optturn 2015 Cunurn Current Capital Total Current Capital Total Current Capital Total Expendlture ?000 ?000 ?000 ?000 ?000 ?000 ?000 ?000 ?000 1(0) Salaries, wages and allowances in respect of staff of the Houses of the Oireachtas Service. 27,960 - 27,960 25,217 25,217 26,305 26,305 1le Travel and subsistence250 1(6) Training and development and incidental expenses. 2,842 - 2,842 853 - 853 1,819 1,819 Postal and telecommunications services747 1(8) Of?ce equipment and external lTservices. 9,228 - 9,228 8,528 - 8,528 8,419 - 8,419 169 Office premises expenses. 2,949 - 2,949 2,671 - 2,671 2,842 - 2,842 1(8) Consultancy services and value for money and policy review. 2,520 - 2,520 399 399 415 - 415 1W Parliamentary printing. 1,343 - 1,343 660 - 660 695 - 695 1 (U Library and research services550 10) Public relations and communications115 Programme Toad:- 49,015 49,015 39,823 - 39,823 42,158 - 42,158 if; Iii)? HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS OF THE HOUSES OF THE OIREACHTAS COMMISSION FOR THE PERIOD FROM 1 JANUARY TO 31 DECEMBER 2016 (kept in accordance with the Houses of the Oireachtas Commission Acts 2003 to 2015) Contents introduction Statement on internal Financiat Control Statement of Accounting Policies and Principles Comptroller and Auditor General Certificate Appropriation Account Notes to the Appropriation Account 10 HOUSES OF THE - ACCOUNTS 2016 Introduction As Accounting Officer for the Houses of the Oireachtas Commission (?the Commission"), i am required each year to prepare the Appropriation Account and to submit the account to the Comptroller and Auditor Generai for audit. In accordance with this requirement, have prepared the attached account of the amount expended in the year ended 31 December 2016 for the salaries and expenses of the Commission, including certain grants, and for certain expenses in connection with the European Parliament. The expenditure outturn is compared with the statement of estimates, prepared and published by the Commission in accordance with the Houses of the Oireachtas Commission Acts 2003 to 2015 (?the Acts?), of the amount of moneys required by the Commission in respect of ongoing expenditure for the year ended 31 December 2016. The Commission is funded on a three year statutory cycle under the Acts. The format of the account is specifically laid out in Schedule 1 of the Acts. In the event that there are differences between the format of the Commission Accounts and the circulars governing the rules and format of the accounts from the Department of Public Expenditure and Reform (DPER), I am legally obliged to adhere to the Commission Acts as this primary legislation takes precedence over administrative DPER circulars. There was a surplus for the year of ?17,434,507. The accounts of the grant in respect of inter?parliamentary activities, the grant to the British-Irish Pariiamentary Assembly and the accounts of the Catering and Bar Services are presented in Note 7. Grant funding of ?14.564m in respect of Ciste Pinsean Thithe an Oireachtais is charged to subhead The pension fund is governed by three trustees who are responsible for preparing an account and for ensuring the regularity of the transactions. The account is separater audited by the Comptroller and Auditor General. The Statement of Accounting Policies and Principles and notes 1 to 7' form part of the account, and are in line with guidance provided in the DPER Circular 29/2016. Statement on Internal Financial Control Responsibility for system of Internal Financial Control As Accounting Officer, I acknowledge my responsibility for ensuring that an effective system of internal financial control is maintained and operated by the Houses of the Oireachtas Service (?the Service?). This responsibility is exercised in the context of the resources available to me. Also, any system of internal financial control can provide only reasonable and not absolute assurance that assets are safeguarded, transactions are authorised and properly recorded, and that material errors or irregularities are either prevented or would be detected in a timely manner. Maintaining the system of internal financial controls is a continuous process and the system and its effectiveness are kept under ongoing review. The position in regard to the financial control environment, the framework of administrative procedures, management reporting and internal audit is as follows: Financial Control Environment I confirm that a control environment containing the following eiements is in place: I financial responsibilities have been assigned at management level with corresponding accountability; - reporting arrangements have been established at all leveis where responsibility for financial management has been assigned; HOUSES OF THE COMMISSION ACCOUNTS 2016 - formal procedures have been estabiished for reporting significant control failures and ensuring appropriate corrective action; - there is an Audit Committee to advise me in discharging my responsibilities for the internal financial control system. Administrative Controls and Management Reporting I confirm that a framework of administrative procedures and regular management reporting is in place including segregation of duties and a system of delegation and accountability and, in particular, that - - there is an appropriate budgeting system with an annual budget which is kept under review by senior management; I there are reguiar reviews by senior management of periodic and annual financiai reports which indicate financial performance against forecasts; I a risk management system operates within the Service; I there are systems aimed at ensuring the security of the systems; - there are appropriate capital investment control guidelines and formal project management discipiines; the Service ensures that there is an appropriate focus on good practice in purchasing and that procedures are in piece to ensure compiiance with all relevant guidelines. The Service is compliant with the exception of 19 contracts, each relating to payments in excess of ?25,000 with a total value of ?1,736,617, which were undertaken without a competitive process and were reported by me in my 2016 annual Circular 40/02 return. These are broken down as follows: a) 13 contracts were awarded where there was only a sole supplier available and the value of these contracts amounted to ?1,419,313; all of which have contracts in place. b) 3 urgent iegal counsel services were engaged with a total value of ?152,165. c) 2 existing supply contracts were extended with a value of?131,028. d) 1 situation arose where the Service was utilising an 0GP Framework contract supplier who subsequently puiied out of providing the goods and the Service procured the goods separateiy with a total value of ?34,1 1 1. Procedures are in place to ensure purchases without competitive processes are assessed to determine whether competitive processes are required. Oireachtas Catering and Bar Services in recent years the Service has put arrangements in place to enhance the control environment, financial management and procurement management in the catering and bar areas. The Service is acting to bring the Catering and Bar areas to the same levels of financial reporting and oversight as apply elsewhere in the Service notany in the area of procurement. For the first time, a summary of the income and Expenditure Accounts of the Catering and Bar Services are attached to the Commission?s Appropriation Account at Note 7.3. The Service has undertaken a programme of reforms in the Catering and Bar areas, and developments to date include: recruitment through an open competitive external selection process of a Restaurant Manager whose job specification inciudes managerial functions with more direct input/support from the Service (2) assignment of additional Oireachtas officials to support this function with particular focus on procurement and credit control, (3) instaliation of an ePos system (electronic point of sale system) to facilitate better financial management (stock, cash and reporting management), 3 HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 (4) reporting on a quarterly basis the accounts of the Catering and Bar Services to the Management Committee, Finance Committee and Commission. While progress has been made during 2016, the pace of implementation of the reforms was impacted upon due to a vacancy arising in the Restaurant Manager position during the year. This vacancy has now been filled and a new Restaurant Manager has been recruited through an open competition and will take up duty on 3rd April 2017. Procurement in the catering and bar areas is undertaken completely separately from the Service?s main procurement function, and Members? Services is now working with the Oireachtas Procurement Unit and the 0GP to develop and utilise frameworks for the purchase of food and services. Further work is required in relation to procurement in the catering and bar areas and in the meantime I have listed as an addendum to my 2016 annual Circular 40/02 return details of 16 payments in excess of ?25,000 with a total value of ?799,402 which were made to suppliers by the Oireachtas Bar and Restaurant without a competitive process having been undertaken. In 2017, the Service has identified procurement as a priority deliverable for the newly recruited Restaurant Manager. Grant Accounts The British-Irish Parliamentary Assembly draws down funds from the allocated budget contained in the Commission?s Estimate. All BIPA expenditure is sanctioned initially by the BIPA Committee Clerk (Assistant Principal Officer) and then by the Principal Officer. All Irish Parliamentary Association expenditure is sanctioned initially by the Head of the Inter? Parliamentary and Travel Unit (Assistant Principal Officer) and then by the Principal Officer or Assistant Secretary, as appropriate. There is a stringent system of record keeping and bank reconciliation maintained and balanced at year end for the Annual Account. A detailed explanatory record is made in regard to all payments (including credit card payments). Vouched records are retained of all expenditure. Internal Audit I confirm that the Service has an internal audit function, which operates in accordance with a written charter which the Management Committee (MC) has approved. Its work is informed by analysis of the financial and other risks to which the Service is exposed and its annual internal audit plans, approved by me and the Audit Committee, are based on this analysis. These plans aim to cover the key controls on a rolling basis over a reasonable period. The internal audit function is reviewed periodically by me and the Audit Committee. Audit Committee The Audit Committee operates in accordance with the terms of reference set out in the Acts. Its work is also governed by a written charter, approved by the MC and the Audit Committee and is subject to regular review. Its responsibilities include advising on the form of accounts of the Commission as well as on risk management, internal audit and internal controls. I have put procedures in place to ensure that all internal audit recommendations are followed up and progress on implementation is reported on regularly to both me, the MC and the Audit Committee. 19?wa at 4% PETER FINNEGAN Accounting Officer HOUSES OF THE OIREACHTAS COMMISSION 20?? June 2017 HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 Statement of Accounting Policies and Principles Reporting Period The reporting period is the year ended 31 December 2016. Basis of Accounts The accounts of the Commission are prepared in accordance with the Acts and with accounting ruies and procedures laid down by the Minister for Pubiic Expenditure and Reform. The Acts require that the Commission keep the accounts in such form as may be approved of by the Minister for Public Expenditure and Reform. The Minister has directed that the accounts be kept in the form of an appropriation account. The accounts are a cash?based record of the receipts and payments in the year compared with the amount of moneys stated in the statement of estimates that is prepared and published by the Commission presented to Daii Eireann and furnished to the Minister for Public Expenditure and Reform in accordance with the Acts. The Commission provides funding and support to a number of entities whose results are not consolidated into the Commission?s accounts as follows: - British~lrish Parliamentary Assembly The Commission provides a grant via subhead 2(e) to the assembly and details of the income and expenditure incurred is shown by way of note (Note 7.1). The accounts are prepared on a cash basis. - Cumann Pariaiminteach na hEireann (The irish Pariiamentary Association) The Commission provides a grant via subhead 2(d) and detaiis of the income and expenditure incurred is shown by way of note (Note 7.2). The accounts are prepared on a cash basis. 0 Catering and Bar Services The Commission employs staff who work in the bar and restaurant and whose pay costs are charged to subhead 2(a) and receives a contribution from the operation of the catering and bar services. (Note 4). Details of the operation of the facilities are included by way of a note to these accounts. (Note 7.3). The accounts are prepared on an accruals basis. Receipts Receipts of the Commission specified in Schedule 2 of the Acts are used by the Commission for the purposes of the performance of its functions. (Note 4). Superannuation Superannuation payments for former members of the Houses of the Oireachtas, former secretarial assistants empioyed by members of the Houses and Parties and former members of the European Pariiament are met on a current basis by the Commission. Superannuation payments for retired civii servants and catering and bar staff are met on a current basis from Vote 12? Superannuation and Retired Allowances. Payments Payments consist of those sums which have come in course of payment during the year. Sums are deemed to have come in course of payment where the liability has been incurred, payment is due and the instruction for payment has been executed. Matured Liabilities Where a liability has been incurred and payment is due the liability has matured), payment should be compieted before the year end to ensure the integrity of the Account. in cases where payment has not been effected and matured iiabilities are outstanding at year end, the amount of such liabilities is reported in a note to the Account. HOUSES OF THE COMMISSION ACCOUNTS 2016 Accruals The account incorporates information of an accruals nature in the notes to the Account, including: I an operating cost statement (Note 1), showing the total amount of resources consumed by the Commission in the year. i a balance sheet showing the Commission?s assets and liabilities at year and (Note 2), and explanatory notes providing details regarding capital assets, capital assets under development, the net liability to the Exchequer and commitments. The balance sheet includes the position at year-end in relation to the following: I Accrued expenses these represent all liabilities at the balance sheet date with the exception of liabilities in regard to remuneration and pensions. In the case of goods and services, an accrued liability is recognised when the payee has met the contractual requirement to provide the goods or services ordered. Amounts due for goods delivered, but not yet paid for, even if un-inspected and not taken to stock, are treated as a liability. In the case of grants, a liability is recognised when the grantee has met all the requirements of the grant scheme but has yet to receive payment. Travel and subsistence liabilities are recognised when travel has been completed. I Prepayments payments made during the year of account to meet expenses which will arise in whole or in part in a subsequent financial year. I Accrued income this income due to the Commission at the end of the year of account which has yet to be received. I Deferred Income this represents income received by the Commission during the year of account for goods/ services which it has yet to provide. Capital Assets Leinster House is vested in the Office of Public Works and is therefore not included in these accounts. The opening and closing values of capital assets on the Commission?s register and details of depreciation are shown by way of note to the balance sheet. (Note 2). The following are not included in the statement of capital assets: I assets worth less than ?318 acquired from 1 January 1995 to 31 December 2003, or assets worth less that ?1,000 acquired since 1 January 2004. I heritage assets, the value of which cannot be adequately expressed in financial terms. Valuation of Assets Equipment, Furniture and Fittings Equipment, furniture and fittings are valued at cost. Depreciation Equipment, furniture and fittings are depreciated on a straight?line basis at the following annual rates over their estimated useful lives: I Furniture and fittings, and telecommunications equipment 10%. I IT equipment and software, scientific and laboratory equipment and other office machinery 20%. I Major operational software systems 10%. HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 Stocks Consumables are stated at the tower of cost or Commission valuations. (Note 2.4). Net Amount due from/to the Exchequer The net amount due from/to the Exchequer note shows the funding position at the balance sheet date taking into account the issues from the Exchequer on a cumulative/rolling basis. The breakdown of that figure in terms of bank/cash balances, debtors? receipts due and current liabilities are also shown. (Note 2.7). Commitments A commitment is a contractual obligation to pay on delivery for goods or services which have yet to be supplied at year?end. A note provides figures for commitments likely to materialise in subsequent years under procurement excluding commitments under ?10,000. (Note 2.8) Contingent Liabilities A contingent liability arises in any situation where past or current actions or events create a risk of a catl on the Exchequer funds in the future. Contingent liabilities are not recognised in the account but are disclosed by way of a note unless the possibility of an outflow of resources is remote. (Note 6.5). Foreign Currency Transactions Transactions arising in foreign currencies are translated into Euro at the rates of exchange ruling at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into Euro at the year?end rates of exchange. Other Notes to the Accounts General Principles In general, the other notes to the Accounts aim to draw the attention of Dail Eireann and of the Committee of Public Accounts to matters bearing on partiamentary control, or to provide fuller information about material transactions of an unusuai nature recorded in the Account e.g. losses, speciai or ex gratia payments, and extra remuneration. Except in the cases outlined beiow, notes are provided where an individuai transaction, or a category of transactions taken together, involves a sum of ?50,000 or more. Where amounts lower than the threshold values are involved, notes are also provided where a serious issue of principle arises or where the Comptroller and Auditor General or DPER consider that a note shouid be given. Legal Costs in cases where cumulative legal costs incurred in the year of account exceed ?50,000 a note is provided (Note 6.4) with a breakdown of the total costs into: I Legal costs, I Legal costs awarded, and I Compensation awarded. HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 Variations from Grant In the case of variations from grant (Note 3), a note is provided where the variation: I is ?100,000 or more; and I represents 5% or more of the subhead (25% in the case of administrative subheads); or I represents a significant variation from the original estimate provision that does not meet the above criteria but which warrants explanation. Extra Remuneration In the case of extra remuneration, the details given (Note 5) include the total amount paid under each category, the total number of recipients, the number of individuals that received ?10,000 or more, and the maximum individual payment, if over ?10,000. Severance/redundancy and payroll overpayment amounts are also disclosed where material. Late Payments in the case of interest payments under the Late Payment in Commercial Transactions Regulations, 2012 (as revised in 2013), information is supplied (Note 6) where: I the total of interest payments due was ?10,000 or more; or I an individual payment was ?10,000 or more. Fraud or Suspected Fraud in the case of losses due to fraud or suspected fraud, information is supplied where; I The total losses during the accounting period were ?100,000 or more; or I an individual loss was ?10,000 or more; or for losses under ?10,000, a serious issue of principle arises or where the Comptroller and Auditor General or DPER considers that a disclosure should be made. Commissions and inquiries Where appropriate, Miscellaneous items (Note 6) include a statement of expenditure on each Commission or inquiry financed by the Commission. Where a Commission or inquiry has been established on a temporary basis, the total expenditure since its establishment is also given. (Note 6.2). Petty Cash Amounts relating to petty cash are included in the bank and cash balance disclosure. Bank and Cash ?Bank and Cash? include all commercial bank accounts balances (payroll and other related accounts) held at yearmend which are funded by the Exchequer or receipts retained by the Commission (as set out in Note 4.1). Under the Houses of the Oireachtas Commission Acts 2003?2015, the Commission is obliged to retain all receipts. The note separately identifies PMG from commercial bank accounts. Comptroller and Auditor General Report for presentation to the Houses of the Oireachtas Houses of the Oireachtas Commission I have audited the appropriation account of the Houses of the Oireachtas Commission for the year ended 31 December 2016 under the Houses of the Oireachtas Commission Act 2003. The account has been prepared under the accounting policies stated therein and in the form prescribed under Section 14 of the Act. Responsibilities of the Commission and of the Accounting Officer The Commission is responsible for the preparation of the account. The Accounting Officer is responsible for ensuring the regularity of transactions. Responsibilities of the Comptroller and Auditor General My responsibility is to audit the account and report on it in accordance with applicable law. My audit is conducted by reference to the special considerations which attach to State bodies in relation to their management and operation. My audit is carried out in accordance with the international Standards on Auditing (UK and Ireland) and in compliance with the Auditing Practices Board's Ethical Standards for Auditors. Scope of audit of the account An audit involves obtaining evidence about the amounts and disclosures in the account, sufficient to give reasonable assurance that the account is free from material misstatement, whether caused by fraud or error. This includes an assessment of a whether the accounting provisions of Public Financial Procedures have been complied with 0 whether the accounting policies are appropriate to the Commission?s circumstances, and have been consistently applied and adequately disclosed - the reasonableness of significant accounting estimates made in the preparation of the account, and the overall presentation of the account. I also seek to obtain evidence about the regularity of financial transactions in the course of audit. Opinion on the account In my opinion, the account properly presents the receipts and payments of the Houses of the Oireachtas Commission for the year ended 31 December 2016. In my opinion, proper books of account have been kept by the Commission. The account is in agreement with the books of account. Matters on which I report by exception I report by exception if a I have not received all the information and explanations I required for my audit, or my audit noted any material instance where money has not been applied for the purposes intended or where the transactions did not conform to the authorities governing them, or the statement on internal financial control does not reflect the Commission?s compliance with the requirements for such statements set out in Public Financial Procedures, or find there are other material matters relating to the manner in which public business has been conducted. I have nothing to report in regard to those matters upon which reporting is by exception. ARM Med? . Seamus McCarthy Comptroller and Auditor General June 2017 (9) (C) (0 HOUSES OF THE OIREACHTAS COMMESSION ACCOUNTS 2016 Houses of the Oireachtas Commission Appropriation Account 2016 Administration Salaries, wages and allowances in respect of staff of the Houses ofthe Oireachtas Service. Travel and subsistence. Training and development and incidental expenses. Postal and telecommunications services. Office equipment and external 1T services. Of?ce premises expenses. Consultancy services and vaiue for money and policy review. Parliamentary printing. Library and research services. Public relations and communications. Other services Payment in respect of catering and bar sta??. Expenses of delegates to other parliamentary assemblies. Televising of proceedings of Dail Eireann and Seanad Eireann and other services. Grant in respect of inter-parliamentary activities. Grant to British-Irish Pariiamentary Assembly. North/South Inter-Parliamentary Association. Termination aiiowances in respect of former members of the Houses of the Oireachtas. Grant to Irish Parliamentary (former Members) Society. Grant in respect of ?Ciste Pinsean Thithe an Oireachiais". Pension scheme for secretarial assistants. Membership of Dell Eireann Salaries of members (including Of?ce Holders and Chairpersons of Committees). Payments in respect of secretariat assistance for members. Travei and Accommodation Allowance. Public Representation Allowance Other ailowa noes. Membership of Seanad Eireann Salaries of members (including Of?ce Holders and Chairpersons of Committees). Payments in respect of secretarial assistance for members. Travel and Accommodation Allowance. Public Representation Allowance. Other ailowances. Membership of Oireachtas Committees Travel expenses. Other expenses relating to Committees. Membership of European Parliament Salaries of members of the European Parliament. Pensions of former members of the European Parliament. Gross Expenditure DEDUCT Receipts of the Commission (Note 4.1) Net Expenditure Surplus for the year 2016* 2016 2015 Estimate Outtu rn Outtu rn provision ?000 ?000 ?000 27,960 25,217 26,305 355 180 250 2,842 853 1,819 850 781 747 9,228 8,528 8,419 2,949 2,671 2.842 2,520 399 415 1,343 660 695 770 444 550 199 90 115 1,657 1,467 1,509 241 98 125 2,685 2,630 2,217 210 3,388 3,082 21 10 10 10 15,407 14,564 10,709 995 1,032 948 14,840 14,052 14,798 22,307 22,739 17,401 3,209 2,853 3,180 3,125 2,741 3,010 2,722 1,324 1,740 4,016 8,880 3,998 3,714 2,696 2,616 1,218 1,107 1,180 734 586 581 231 163 709 696 686 130,991 115,887 107,419 - (2,330) (2,791) 130 991 113.557 104 628 masses; The estimate provision is as published on July 2015. Any apparent discrepancies in totals are due to rounding of constituent ?gures HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 Notes to the Appropriation Account Operating Cost Statement 2016 2016 2015 Note ?000 ?000 ?000 Pay 89,513 79,078 Non-Pay 26,374 28,341 Gross expenditure 115,887 107,419 Deduct Receipts (2,330) (2,791) Net expenditure 113,557 104,628 Changes in capital assets 2.2 Purchases Cash (1,096) Depreciation 907 Loss on disposals 11 (178) 58 Changes in net current assets Decrease in closing accruals 1,041 Decrease in stock 2.4 59 1,100 - Direct expenditure 114,479 104,686 Expenditure borne elsewhere Net aliied services expenditure (Cash) 1.1 24,608 21,018 Notional Rents (Non-cash) 1.2 5,165 4,982 Net Programme cost 144.252 130.686 Net Allied Services The net allied servicss expenditure amount is made up of the following amounts in relation to the Houses of the Oireachtas Commission borne elsewhere 2016 2015 ?000 ?000 Vote 9 Of?ce of the Revenue Commissioners 75 90 Vote 12 Superannuation and Retired Allowances 3,191 3,308 Vote 13 Of?ce of Public Works 4,624 4,052 Central Fund: Pariiamentary Activities Atlowances to Leaders 8,084 7,645 Payments to quali?ed parties under the Electoral Acts 1992 to 2015 5,755 5,456 Reimbursements of Eiectoral Expenses 2,667 166 Pensions in respect of former Cinn Comhairle (No. 38 of 1938, etc.) 212 301 24.608 21 018 indicates that the number is an estimated value or an apportioned cost. The notional rents ?gure above relates to State-owned accommodation occupied by the Houses of the Oi reachtas and the amount of rent estimated by the Of?ce of Public Works that it couid earn based on the market rental values for such accommodation. 10 2.1 HOUSES OF THE ACCOUNTS 2016 Balance Sheet as at 31 December 2016 Capital Assets Current Assets Bank and Cash Stocks Prepayments Accrued income Other debit balances Total Current Assets Less Current Liabitities Net Liability due to the Exchequer Accrued expenses Other credit balances Total Current Liabilities Net Current Assets Net Assets Represented By: State Funding Account State Funding Account Balance at 1 January Disbursements by the Commission Estimate provision Surplus Net Provision Expenditure (cash) borne elsewhere Non cash expenditure notional rent Net programme cost Balance at 31 December Note 2.2 2.3 2.4 2.5 2.7 2.6 Account" Account? Note 1 Note ?1 Note 1 *the: ?Account? refers to the face of the Appropriation Account 11 2016 2015 ?000 ?000 2,286 2,109 2,060 (187) 191 250 1,050 2,609 709 606 635 633 4 645 3 911 1 4 1,158 1,573 2,694 442 3 853 2.019 792 1,892 001 2016 2015 ?000 ?000 4,001 4,059 130,991 (17,435) 113,556 104,628 24,608 21,018 5,165 4,982 (144,252) (130,686) 3 078 4 001 HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 Capital Assets IT Furniture Office Total Equipment and Fittings Equipment ?000 ?000 ?000 ?000 Gross Assets Cost of valuation at 1 January 2016 8,214 2,651 15,680 26,545 Additions 897 16 183 1,096 Disposals (391) (9) (10,653) (11,053) Gross assets at 31 December 2016 8,720 2,657 5,210 16,588 Accumulated Depreciation: Opening balance at 1 January 2016 7,338 2,326 14,772 24,436 Depreciation for the year 484 43 379 907 Depreciation on disposals (384) (9) (10,649) (11,042) Cumulative depreciation at 33 December 2016 7,439 2,361 4,502 14,301 Net Assets at 31 December 2016 1,281 297 708 2,286 Net Assets at 31 December 201 5 876 325 908 2,109 Any apparent discrepancies in totals are due to rounding of constituent ?gures Disposals include assets of =61 0.647m with a net book value of zero, which were no longer in use and written off. Bank and Cash 2016 2015 ?000 ?000 atBt December PMG balances 2,059 (188) Commercial bank accounts 1 1 2.060 (187) Stocks 2016 2015 ?000 ?000 at 31 December Stationery 21 89 lT consumables 132 122 Other 38 39 191 250 During the stock take for 2016 a discrepancy was found in the valuation of the stock ?gure in 2015. This resulted in the stationery stock ?gure being overstated in 2015 by ?43,026. The unit costs ?gures on the system have been amended and are accurately re?ected for the 2016 stock valuation. 12 2.5 2.6 HOUSES OF THE COMMISSION ACCOUNTS 2016 Other Debit Balances at31 December Recoupable salaries Recoupment of travel schemes Other debit items Other Credit Balances at31 December Amounts due to the State Income tax Pay Reiated Social insurance Professional Services Withholding Tax Value Added Tax Pension Contributions Universal Social Charge Payroll deductions held in suspense 13 2016 2015 ?000 ?000 7 13 225 211 403 409 635 633 2016 2015 ?000 ?000 L132 613 - 137 189 53 251 211 2 279 2425 442 269 2594 442 2.7 2.8 HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 Net amount due (from) I to the Exchequer 2016 2015 ?000 ?000 at31 December Surplus 17,435 7,669 Exchequer grant und rawn (17,438) (6,477) Net Exchequer Funding Due (3) 1,192 Balance brought forward at 1 January 4 (1 ,188) 1 4 Represented by: Debtors Bank 23 2,060 - Other Debit balances 2.5 635 633 2,695 633 Creditors Bank 23 (187) Due to State 2.6 (2,425) (442) Other Credit balances 2.6 (269) (2,694) (629) 1 4 Commitments 2016 2015 ?000 ?000 at31 December Global commitments Procurement subheads 93 85 Grant subheads 14 HOUSES OF THE COMMISSEON ACCOUNTS 2016 Variations in Expenditure The ?nal ouitum in relation to the Commission was ?17.4m less than the Statement of Estimate. The variance is mainly due to reduced Parliamentary activity in 2016 as a result of the Dali and Seanad General Election and the length of time taken to form a Government. An explanation is provided beiow in the case of each expenditure subhead where the outtum varied from the amount provided by more than ?100,000 and by more'than 5% (25% in the case of administrative subheads) or represents a signi?cant variation from the original estimate provision thaidoes not meet the above criteria but which warrants explanation. Description Administration Salaries, wages and allowances in respect of staff of the Houses of the Oireaohtas Service. Travel and subsistence Training and development and incidental expenses Of?ce equipment and external lT services Consultancy sen/ices and value for money and policy review Parliamentary printing Library research sen/ices Public relations and communications Other Services Payment in respect of catering and bar staff Expenses ofdelegates to other partiamentary assemblies Grant in respect inter?parliamentary activities Termination allowances in respect of former members of the Houses of the Oireachtas Sub- Head 1(a) 1(b) 1 1 1(9) 1 1(i) 1(i) 2(a) 2(b) 2(d) 2(9) (Less?more than provided ?000 (2,743) (175) (1,989) (700) (2,121) (683) (326) (109) (190) (143) (115) (306) 15 Explanation The underspend relates to 35 FTE's vacancies at year end. The underspend in staff travel costs arose as a result of the election and the delay in setting up the Committees resulting in less travet undertaken. The underspend relates to a contingency of ?2m provided for election and other exceptional purposes but not required. The underspend arose due to a less than anticipated requirement for (1) software maintenance, (2) printing equipment for the Print Facility and (3) Sound support due to the reduction in Parliamentary sittings. The underspend arose due to less than anticipated requirement for external legal advice and consultancy services The underspend arose clue to the election and the subsequent delayin forming a Government, resulting in a reduction in the number of Parliamentary sittings. The main reason forthe underspend was (1) projects originally budgeted did not progress (2) there was no requirement for external commissioned research as budgeted and (3) eResources costs were less than anticipated. The underspend arose due to the election, with a reduction in event and associated costs. The underspend arose due to staff vacancies and a reduction in overtime costs due to the election and subsequent detay in forming Government. The underspend arose due to the election and less travel undertaken than had been budgeted for. The underspend arose due to the election and less travel undertaken than had been budgeted for. The estimated budget for Termination payments to Members losing/retiring their seats following the election was based on a 100 member turnover with varying senrice entitlement, the actual turnover was 87 with varying service entitlement. HOUSES OF THE COMMISSJON ACCOUNTS 2016 Description Sub- (Less)lmore Head than provided ?000 Other Services (contw Grant in respect of 2(i) (843) "Ciste Pinsean Thithe an Oireachfais? Pension Scheme for secretarial 20) 37 assistants Membership of nail Eireann Saiaries of members (including Of?ce 3(a) (788) Holders and Chairpersons of Committees) Payments in respect of secretarial 3(b) 432 assistance for members Travel and Accommodation Allowance 3(c) (356) Public Representation Allowance 3(d) (384) Other allowances 3(a) (1,398) Membership of Seanad Eireann Payments in respect of secretarial 4(b) (1,018) assistance for members Travel and Accommodation Allowance 4(c) (111) Public Representation Allowance 4(d) (148) Membership of Oireachtas Committees Travel expenses 5(a) (106) Explanation Pensions to former Members of the Houses of the Oireachtas are paid from this sub-head. The estimate provided for 56 new pensioners with varying service for pension payments and lump sums, actual increase as a resuit of the election was 34. The overspend arose due to the election with additional secretarial staff retiring than had been originally estimated which was based on past trends. The underspend relates to a reduction in T.D.'s from 166 to 158 and (ii) no salary payments to members during the dissoiution period. This overspend arose due to a policy change where Ministers Secretarial Assistants who were previously paid from their Government Departments transferred to the Oireachtas payroll scheme The estimate provided for full drawdown, however. as a result of the election and the reduction in the number of Parliamentary sittings, less funds were required. The estimate provided for full drawdown. however, as a result of the election and the reduction in the number of Parliamentary sittings, less funds were required. The estimate provided for full drawdown, however. as a result of the election and the reduction in the number of Parliamentary sittings, less funds were required. The underspend relates to the election with a delay in recruiting staff and the redundancy budget greater than actual requirement. The estimate provided for full drawdown. however, as a resuit of the eiection and the reduction in the number of Seanad sittings. less funds were required. The estimate provided for full drawdown. however. as a resuit of the eiection and the reduction in the number of Seanad sittings, less funds were required. The underspenci arose due to the election and the late formation of Committees resulting in less travel undertaken than had been budgeted for. 16 4.1 4.2 HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 Receipts Receipts of the Commission In accordance with the provisions of the Houses ofthe Oireachtas Commission (Amendment) Act 2015, receipts ofthe Commission speci?ed in Schedule 2 to the Act shall be used by it for the purposes of the performance of its functions. The 2016 ?nancial statements record total receipts of ?2,335,494 retained by the Commission and offset against its gross expenditure. Receipts of?31,845 relate to Broadcasting services, receipts of ?54,000 relate to Catering and Bar services. The remainder of the receipts are made up of the following categories, receipts of?2,171,052 relate to pension related deductions on public service remuneration, receipts of ?52,441 relate to TDs and Senators dissolution electoral expenses and the remaining ?20,921 received in 2016 was retained by the Commission and offset against its gross expenditure. Receipts of?5,235 relate to MEP pension contributions and are off-set against Pensions offormer members of the European Parliament. 201 6 2015 Reaiised Realised ?000 ?000 Sales of services of Broadcasting Unit 32 42 Net income from catering and bar services (Note 7.3) 54 225 Receipts obtained by the Commission in the performance of its functions (other than receipts in respect of expenses paid by the Commission on behaif of its members or members of staff that have been recouped by the Commission from the members or members of staff concerned). 2 244 2 524 Receipts recognised in Appropriation Account 2,330 2,791 Members' contributions under the European Parliament (lrish Representatives) Pension Scheme, 1979 5 5 Total Receipts 2,335 2,796 Notes The estimate for the receipts of the Commission for 2016 was nil. The process for estimating receipts was reinstated for the 2017 Estimates. Members? contributions under the European Parliament (trish Representatives) Pension Scheme, 1979 are not included as a receipt as it is offset against pensions paid to former Members of the European Parliament under subhead 5(b) of the account. Extra Receipts Payable to the Exchequer 2016 2015 ?000 ?000 Balance at 1 January - 12 Receipts in respect of superannuation associated with seconded staff - "Transferred to Vote 12 Superannuation and Retired Allowances - Batance at 31 December - a ?In 2015 DPER informed the Commission that receipts in respect of superannuation associated with seconded staff at 31 December 2014, along with all future receipts of this nature, shoutd be transferred to Vote 12 Superannuation and Retired Attowances. 17 5.1 HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 Employee Numbers and Pay Houses of the Oireachtas Service? Number of staff at year end (full time equivalents) Pay Higher, special or additional duties allowances Other allowances Overtime Shift and roster allowances Employer's Severance Payments Total pay Scheme for Secretarial Assistance for Members and Parties Number of staff at year and (full time equivalents) Pay Redundancy payments Higher, special or additional duties allowances Overtime and extra attendance Employer's Total pay *On the payroll of the Houses of the Oireachtas Service Allowances and Overtime Payments Number of recipients Houses of the Oireachtas Service Higher, special or additional duties allowances 76 Other allowances 83 Overtime 186 Shift and roster allowances 64 Number of individuals who received extra 114 remuneration in more than one category Scheme for Secretarial Assistance for Members and Parties Higher, special or additional duties allowances 2 Overtime and extra attendance 619 Number of individuals who received extra 2 remuneration in more than one category 18 Recipients of ?1 0,000 or more 32 72 2015 201 5 ?2.52 ?000 ?000 22,904 23,954 350 303 177 195 1 .041 1 ,094 441 412 1 .867 ?i ,937 11_5 gee 2016 2015 ill. ?000 ?000 16,627 16,679 5,157 19 2 1 1 ,832 2,252 1 ,924 1,962 25 542 20 913 Maximum Maximum individual individual payment payment 2016 201 5 22,335 43,982 26,151 38,719 27,254 23,264 7,724 7,432 48,776 38,719 1,397 492 15,086 14,722 8,187 5,892 5.2 5.3 5.4 HOUSES OF THE OIREACHTAS ACCOUNTS 2016 Payroll overpayments in 2016, the Commission identi?ed 69 cases of overpayments totalling ?81,327. A total of ?43,41 7 was recovered in 2016 with ?37.91 0 outstanding. Of the carried forward batance at 1 Jan 2016 of?63,930, ?16,201 was paid off and ?2,726 was written offlback or revalued with ?45,003 outstanding. ?82,913 relating to 28 cases remains outstanding, of which ?26,831 (18 cases) have recovery arrangements in place. The Commission is in correspondence with the persons in receipt of the overpayments in order to pursue recoup ment. 2916 2015 Outstanding balance 1 January 63,930 56,257 Overpayments identi?ed in the year 81,327 45,567 Repayments [Adjustments (62,344) (37,894) Outstanding balance at 31 December 82,913 63,930 Number of cases at 31 December 28 13 Redundancy and Termination Payments A total of ?5,156,894 was paid out in 2016 in respect of pension lump sums, severance payments and statutory redundancy to 226 staff employed under the Scheme for Secretarial Assistance. Of this ?1,178,746 related to statutory redundancy payments, ?141,805 related to pension lump sums and ?3,836,343 related to Voluntary Earty Redundancy/severance packages. 12 people formeny employed underthe scheme have resumed employment and in accordance with DPER guidelines recoupment of 61 92,383 Voluntary Eady Retirement payments is Linden/tray. Former members of the Houses of the Oireachtas who do not propose to seek election to Seanad Eireann or consent to be nominated as a member of Seanad Eireann, may obtain a termination allowance, known as termination payments. Termination payments of 63,179.31 9 was paid to 93 eligible outgoing members at the time of application fortermination in 2016. Members who went on to be elected or nominated to the Seanad were required to refund the payments. There is an amount of ?29,904 outstanding at year end with recoupment arrangements in place. Other Remuneration Arrangements Payments totalling ?23,355 were paid to retired civil servants whose services were empioyed on various intenriew boards, specialist parliamentary and governance tasks. Pension abatement rules were applied in full comptiance with DPER circulars. The terms of the (PCW 1% Restructuring Agreement) were implemented resulting in a totai payment of ?78,096 in 38 instances. 19 6.1 6.2 6.3 6.4 6.5 6.6 HOUSES OF THE OIREACHTAS ACCOUNTS 2016 Miscellaneous Items Late Payment Interest and Compensation 2016 2015 Total of interest and compensation due 730 1,420 Commissions and Special Inquiries Fixed Term Commissions Year of Cumulative 2016 2015 and Special inquiries Appointment Expenditure Outturn Outturn to end 2016 ?000 ?000 ?000 Banking Inquiry Costs 2014 6,682 478 5,297 2016 201 5 ?000 ?000 Tax discharged 57 Legal Costs Legal costs paid during the year are categorised as follows: 2016 2015 Number of Legal costs Compensation Legal Costs cases paid by the awarded awarded Total Commission ?000 ?000 ?000 ?000 ?000 Claims against the Commission 9 270 - - 270 62 Contingent Liabilities The Commission is involved in a number of legal proceedings which, depending on the outcome, may generate liabilities. it is also appealing the award of costs in a case recently determined by the High Court. Arbitration and Conciliation Costs Expenditure in 2016 includes payments of ?7,175 (2015: ?2,870) to cover the costs as a result of conciliation and arbitration proceedings. 20 HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 7 Grant and Miscellaneous Accounts 7.1 Grant to British-Irish Parliamentary Assembly The British?Erish Parliamentary Assembly was established in 1990. its? membership consists of British and Irish Parliamentarians together with Parliamentarians from each of the Assemblies of Northern Ireland, WaEes, Scotland, Jersey, Guernsey and the Isle of Man. Funding is provided by the UK and Irish Exchequers with bi-annual Plenary sessions alternating between lreland and the UK. Grant to BRITISH-IRISH PARLIAMENTARY ASSEMBLY ACCOUNT OF RECEIPTS AND PAYMENTS FOR YEAR ENDED 31 DECEMBER 2016 2016 2015 Balance at 1 January 43,939 13,460 Receipts Grant [subhead 2(e 55,000 95,000 Miscellaneous receipts 1,219 Total Receipts 56,219 95,000 Payments Plenary sessions 51,670 49,910 Committees 10, 083 11,577 Misceltaneous 1,696 3,034 Total Payments 63,449 64,521 Balance as at 31 December 36,709 43,939 21 HOUSES OF THE OIREACHTAS COMMISSION ACCOUNTS 2016 7.2 Grant to Cummann Pariaiminteach na hEireann (The lrish Parliamentary Association) The Cumann Parlaiminteach na hEireann (The Irish Parliamentary Association) operates under the remit of the Houses of the Oireachtas Commission. The powers of the Irish Parliamentary Association are exercised by an Executive Committee which consists of the Ceann Comhairle, Chairman, the Cathaoirleach, Deputy Chairman and fifteen members of the Oireachtas. The roie of the Association is to foster and promote understanding and contacts between irish Parliamentarians and those of other countries. CUMANN NA Grant in respect of inter-parliamentary actiw'ties ACCOUNT OF RECEIPTS AND PAYMENTS FOR YEAR ENDED 31 DECEMBER 2016 2016 2015 Receipts Grant [subhead 2(ci)] 95,117 145,908 Members Subscriptions 2,159 2,159 Reimbursements Miscellaneous 943 830 Total Receipts 98,219 148,897 Payments Expenses associated with Irish delegations on foreign visits 1,130 7,612 Expenses associated with foreign delegations visiting Ireland 19,485 14,711 inter Pariiamentary Union Conference expenses 20,165 42,381 Other expenses 54,002 66,044 Total Payments 94,782 130,748 Surpius for year 3,437 18,149 Opening Balance 50,781 32,632 Balance as at 31 December 54,218 50,781 22 HOUSES OF THE ACCOUNTS 2016 7.3 ACCOUNTS OF THE CATERING AND BAR Income and Expenditure Account for year ended 31st December 2016 2016 2015 Sales 1,184,049 1,280,667 Cost of sales (729,021) (750,697) Gross profit 455,028 529,970 Expenses (390,304) @24,904) Net pro?t 205,066 Balance Sheet as at 31 st December 2016 2016 2015 Fixed assets 38,320 39,568 Current assets Stock 35,128 36,715 Debtors 50,610 62, 732 VAT 81,917 46,103 Bank and cash 137,657 116,617 305,312 262,167 Current liabilities Trade creditors (60,982) (27,317) Total net assets 282,650 274,418 Finance by: Pro?t/Loss retained 828,391 623,438 Pro?t/Loss current year 64,724 207,445 Repaid to Houses of the Oireachtas (610,465) (556,465) 282,650 274,418 Notes to accounts Payroll costs of the staff of the Catering and Bar are borne directly by the Commission and are reflected at subhead 2(a) of the Appropriation Account amounting to ?1,466,621 in 2016 (2015: 51,509,374). (ii) An amount is remitted from the catering and bar accounts to the Commission on an annual basis and recorded as a receipt in the Commission?s accounts (Note 4.1). The amount is caicuiated based on the retention of a bank balance in the account equivalent to an average of two months payments to suppiiers. The amount remitted in 2016 was ?54,000 (2015: ?225,000). 23