for the year ended 31 december 2011 · ! f~ave audited fhe financia3 statements of the mental...
TRANSCRIPT
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for the year ended 31 December 2011
i,I ~'F ~
~i~anca~l state~ae~~sFoy the year enclecl 3~ I)ecernber 2011
Ccsaatents
General Information
~~g~
Certificate of the Comptroller and Auditor General 4-5
Statement of the Responsibilities of the Commission 6
Statement on Internal Financial Control 7-$
Statement of Accounting Policies 9-10
Income and Expenditure Account 11
Balance Sheet 1 ~
Cash Flow Statement 13
Notes to the Financial Statements 34-2Q
_ ~~ ! ' ~'i, "'
~e~er~ii InfmrmationF'or the yeas ended 31 De~e~rt~er 20I1
senior l~~Ianagement'I'eargaMs Patricia Gilheaney —Chief ExecutiveDr Pat Devitt — Inspector of Mental Health Services
Dr Gerry Cunningham — Director — Mental Health Tribunals {retired in January 2012)
Ms Patricia Gilheaney — Director — Standards and Quality Assurance
Mr Ray Mooney — Director — Corporate Services
Ms Rosemary Smyth — Director — Training and Development
IYle~nbeps of the Com~nissio~Dr Edmond O'Dea, Principal Clinical Psychologist (Chair)
Mr Brendan Byrne, Director of Nursing, Mental Health Services, CarlowlKilkenny
Ms Patricia O'Sullivan Lacy, Barrister
Ms Marie Devine, Bodywhys
I~r Brendan Doody, Consultant Psychiatrist, Dublin
Ivlr Padraig Heverin, Clinical Nurse Manager II, Mayo Mental Health Services
Dr Martina Kelly, GP, Cork
Dr Mary Keys, Lecturer, NUI Galway
Dr Eamonn Moloney, Consultant Psychiatrist, Cork
Mr John Redican, Irish Advocacy Network
Mr Martin Rogan, HSEMr John Saunders, Schizophrenia Ireland
Ms Vicki Somers, Principal Social Worker, HSE
Dead ~f~ceSt. Martins HouseBalisbridgeDublin 4Telephone: 01-6362400. Fax: 01-6362440
Web Site: www.mhcirl.ie
BankersA11ied Irish Bank52 Upper Baggot StreetDublin 4
t~uditorsThe Comptroller and Auditor General
Dublin CastleDublin 2
SolicitorArthur CoxEarlsfort Centre, Earlsfart TerraceDublin 2
~$CCOUIItaIltS
Crawleys DFK1.6/17 College GreenDublin 2
~~~
''"~ Ccarr~~tro~l~r a~te~ A~uciit~r ~~~e~a!l ' '`' E~e~c~~t ~o~ ~aresen~a~ion ~c~ the douses o~ ~~~ ~i~e~chfi~s
~e~a~ ~€e~(t~ Ct~mt~riission
! f~ave audited fhe financia3 statements of the Mental Health
Carnmission for the year enr3ed 31 Decem~ier 2011 under
the Mental F-leaith Ack 2007. The financial sta#ements,
which have been prepared under the accounting policies
set out therein, comprise the Statement of Accounting
Policies, the (ncame and ~~pendi#ure Accot~nl, the Balance
Sheet, the Cash ~(ow Statement ant! the related nfltes.
i ~e #financial reporting framework that has been applied in
their preparation is applicable law and Generally Accepted
F~ccounting Practice in Ireland as modified by tie directions
of the Minister fior Health in relaiion to accaun~ing for
superannuation costs.
Responsibilities of t]~e Commission
The Commission is responsible #ar the preparation a~ the
financ'sal statements, for ensuring that they give a true and
fair vicar of the state of the Mental Health Commission`s
affairs and of its income and expenditure, and for ensuring
the reguEarit}+ ofi transactions.
Responsibilities of the Comptroller and Auditor
General
My responsibility is to audit the financial statements and
report on them in accordance wi#h applicable law.
My audit is conducted ~y reference to the special
considera#ions which attach to State bodies in relation to
their rnanagsrnen€ and operation.
My audit is carriECf oaf in accordance tivi#h the In#ernational
Skandards nn Audifing {UK and lre3and) and in compliancy
with the Auditing practices Board's Ethical Standards flat
Auditors.
Scope of Audit of the Financial Ste#ements
An audit involves oaiaining evidence about the amounts
and d9sclosures in the ~n~r~cial statements, sufficseni to
give r~asanable assurance that the financial statements
a€e #tee from material misstatement, whetf~er caused by
fraud or error. This iRCfudes an assessment of
whether the accounting policies are appropriate to the
Commission's circumstances, aid have been cons~sfenily
applied and ac(equately disclosed
o the reasonableness of significant accounting estimates
made in the preparation of tS~~ fnancial statements, and
a she overall presentation of the financial statements.
1 also seek to obtain evidence abouE the regularity of
financial transactions in the coarse o; audit.
In addition, 3 read all the financial and non-fnaneial
infatm8tlQCt in the annual report to identify material
inconsistencies tivith tF~e aucfiked f[nancial statements. if
become aware of any apparent material misstatements or
inconsistencies E considarthe implieati~ns for my report.
Opinion on the Financial St~tem~~ts
In compliance witF: the directions ofi the tVlinister far Health,
the Commission racngnises the costs of superannuation
erstitlements only as they become payable. This i~asis of
accQUnting does nod comply vrith Financ~aE RepQr~ing
Standard ~ r vrh[ch regca res such cosfs to be recognised inthe year the entitlements are earned.
Except far the non-recognition of fie Commission'ssuperannuation costs and liabilities in accordance with
Financial Reporting Standard '17, in my opin9on, the
fn~nciai statements, which have been properly prepared in
accordance with Generally Accepted Accounting Prac#ice
in Ireland; give a true and fair view of the sta#e ofi the
Commission's affairs at 31 december 2Q17 and of its
income and expenditure for the year then ended.
In my opinion, proper b~otcs of account have been 3~ept by
the Commission. The financial statements are in
agreement with the books ar" accounf.
Maft~rs an wh(ch i report by exception
1 report by exception if
i gave not received a!1 the informa~ion and
explanations I required for my audit, Qr
my audi# Hated any material instance where moneys
have Hat been applied for tine purposes intender{ or wherethe €rensactions did not con~orrn to the authorities
cover nine them, or
m the information given in fie Annual Repast for the year
for which the financial statements are prepared is not
consistent vrifh the financial statements, or
a the Statement on Eniernal financial Cr~n~rol does not
re#~eci the Commission's corripliance with the Code of
Practice far the Governance of State Bodies, flr
o I find there are other maieria9 matters relating fc~ the
manner in d~rhich pubic business Sias been conducted.
! havz nothing to report in regard to these ma4ters upon
v~rhich reporting is by exception.
Andrew Harkness
For and on behalf of the
Carnptroller and Auditor General
June 2092
~ ~.
~erti~ca~e of ~~e Comptroller ~~~1 ~~adito~ ~e~zer~I
,i, :~ ,; f; ~, S .i, ,i. , t E ~;, ., ;.~, N.
C ~- ~ ;~ ~.
~t~tenaent €~f 12espoa~si~ili~ies of tae Cossgon
The Commission is required by the Mental Health Act 2001 {section 47) to preparefinancial statements for each financial year, which give a true and fair view of thestate of affairs of the Commission and of its income and expenditure for that period.
in preparing those financial statements, the Commission is required to:
~ Select suitable accounting policies and apply them consistently
~ Make judgments and estimates that are reasonable and prudent
~ Disclose and explain any material departures from applicable accountingstandards, and
~ Prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the Commission will continue in operation
The Commission is responsible for the keeping of proper books of account which
disclose with reasonable accuracy at any time its financial position and which enable
it to ensure that the financial statements comply with section 47 of the Mental HealthAct, 2001. The Commission is also responsible for safeguarding its assets and fortaking reasonable steps for the prevention and detection of fraud and otherirregularities.
On behalf of the Commission
Ck~airperson2012
Chief Exec five~~ 4 2012
■ ~~ E~, "
S~~teme~t o~ ~~te~nal Fana~~ia~ ~c~~et~-ol
.. ~~ it, ,~ ~ ~ ~,,'
As Chairperson, I acknowledge the Commission is responsible for the system ofinternal financial control. The Commission has delegated responsibility to the ChiefExecutive to deal with management and operational issues and to report to the
Commission regularly. The system can only provide reasonable and not absoluteassurance that assets are safeguarded, transactions authorised and properly recorded
and that material errors or irregularities are either prevented. or would be detected in atimely manner.
~oa~trol EnvironBnerat
The following steps have been taken to ensure an appropriate control environment:
The Commission has a regular schedule of meetings (at least eight per annum)at which it is provided with regular updated reports of expenditure.
~ An audit conunittee of the Commission has been established. Its terms ofreference include ensuring systems that ,guarantee internal financial control.
~ Management responsibilities are clearly assigned, with correspondingaccountability.
Disk 1l~Ianagement
The Mental Health Commission has established processes to identify and evaluatefinancial and business risks by:
~ Identifying the nature and extent of financial risks and business risks facingthe Commission.
~ Assessing the likelihood of identified risks occurring.
Assessing the Mental Health Commission's ability to manage and mitigate t11erisks that do occur.
7
i ~;
~tat~t~er~t on ~ntern~l k'iaaanc~l C~ntr~l{coa~ti~a~ed)
~o~atrol Niecha~~sar~
The system of internal financial control is based on a framework of regular
management information, administrative procedures including segregation of duties,
and a system of delegation and accountability. In particular it includes.
~ Appropriate budgeting system with an annual budget which is reviewed
regularly by senior management.
~ Regular review by senior management of periodic and annual financial reports
which indicate financial performance against forecasts.
• Reg~.ilar senior management team meetings.
Mechanisms for ensuring the adequacy of the security of the Information and
Communication Technology (ICT) systems that include the establishment of
appropriate policies and control. procedures have been established.
Mental Health Commission has an internal audit function which reports to the Audit
Committee of the Commission. The internal audit fiinction operates in accordance
with the Code of Practice for the Governance of State Bodies. The Commission's
monitoring and review of effectiveness of the systems of internal financial control is
informed by the work of the outsourced interxial auditor and the Audit Committee.
I confirm that the Commission conducted a review of the effectiveness of the system
of internal financial control in ZOl 1.
Signed
Chairperson
~~~ 2012
~: ~;
~t~~~~taen~ ~f t~c~ouz~~a~g I'olicaes
The following accounting policies have been applied consistently in dealing with
items which are considered material in relation to the financial statements.
~asas of Preparation
The financial statements are prepared under the accrual method of accounting and in
accordance with generally accepted accounting principles under the historical cost
convention, except as indicated below. The Financial Statements are in the farm
approved by the Minister for Health.
Financial Reporting Standards recommended by the recognised accountancy bodies
are adopted, as they become operative but subject to directions issued by the Minister
for Health.
~erio~l of account
The financial statements relate to the year ended 31 December 201 l .
Income
State GrantIncome shown in the financial statements under State Grants represents the actual
receipts in the period.
Other IncomelJther income shown in the financial statements under Other Income represents the
actual receipts in the period.
~'angible Assets and Depreciation
Tangible assets are stated at their historical cost less accumulated depreciation.
I~epreciatian is charged to the Income and Expenditure Account on a straight line
basis, at the rates set out below, so as to write off the assets, adjusted for residual
value, per their expected useful lives as follows:
IT Equipment Straight-line aver 3 yearsOffice Equipment Straight-line over 5 yearsFurniture and Fittings Straight-line over 10 yeaxs
<i; ~
Statement of ~cco~nting Policies
{ca~~~i~ueci)
~. , t
The Commission has submitted a superannuation scheme far approval by the
Departxrrent of Health regarding pension arrangements as per Section 40 of the Mental
Health Act 2001.
In accordance with directions of the Minister of Health, no provision has been made
in these financial statements in respect of the staff superannuation. entitlements earned
during the year.
Pending finalisation of the Commission's Scheme, the Model Superannuation Scheme
is being operated on an administrative basis.
capital Accaun~
The Capital Account represents the unamortised value of funds used for the purchase
affixed assets.
i[~7
~: tir
~~corne and Expenditure Eiccount
~'or the year enclec~ 31 I)ece ~e~r 2011
incomeGrant incomeSuperannuation contributions
Other incomeTransfer from/(to) Capital Account
ExpenditureCommission CostsStaff CostsMental Health Tribunals
Upkeep and Overheads
General ExpensesAgency PaymentsDepreciation
(I)e~cit)/Surplus for the year
Surplus/(Deficit) carried forward from 1 January
balance as at 31 December
34S
6791Q111213
13,16,329lOB,3fi3X7,1462'7,9~~
13,355,826
69,5062,456,117x,191,64'7664,53
2,1Q2,64431,671128,713
13,644,841
{289,015}
143,362
(145,653)
2010
11,b25,0005$1,307114,39150,997
12,371,695
33,9552,609,8847,887,565688,302
1,898,37331,058106,536
13,255,673
(883,978)1,027,340143,362
The Statement of Accounting Policies on page 9 and notes 1-22 form part of these
financial statements.
The Commission has no recognised gains or losses other than those dealt with in the
Income and Expendihire Account.
On behalf of the Commission
~l
Chairperson~~ ~ 2Q12
Chief Execut e ~--'~,t G~~ 2012
11
~~~~n~e ~~~~~~s at 31 I)eceml~e~ 2011
T~~gibie ~sse~s
C~rreatt assets
Cash an hand and at bank
Debtors and prepayments
Total assets
~~rrent la~~iilities
Amo~~a~s F'~l~ing I)ue within 1 'Fear
Creditors
I~Tek current {Liabilities}/Assets
~1et Asset
Financed by:
Capitalisation Account
Income and Expenditure Account
Z~otes 2011 2010
~ €
14 23,046 259,034
160,613
15 297,113
620,390
104,427
457,726 724,817
16 603,379 5$1,455
{14,653) 143,362
85,393 402,396
17 231,046 259,034
(145,653) 143,362
8,393 402,396
The Statement of Accounting Policies on page 9 and notes 1-22 form part of these
financial statements.
CJn behalf ofthe Commission
~` ~ -° ~'d ~.
hairperson~ ~ ~~ 20.12
f
~-,~- ~_:
Chief Executive~ ~~~ 20.12
12
~: ~: ~:
~~sh ~'imw ~tatee~t~'o~- tt~e year e~dec~ 31 I~ecernber 20~ 1
-aI►
eco~c~i~tio~ of surplus/(deficit) to net cash {ou~fflm~v)1in#1aw frarn op~e~-ating activities
2010
(Deficit) for the year {289,010 (883,978)
Depreciation charge 13 12,713 106,536
{Increase)JDecrease in debtors (192,68b) 36,659
Increase/(Decrease) in creditors 21,924 (1,052,498)
(Profit) on disposal of assets (~) X17)
Capital Account movement (27,980_ {50,997)
IVet ~~sh (f~utflow) from Operating ~ctivaties (359y454) (1,844,295)
Cr~S~I F`I.~~'W STr~'I'ElV.~EI~'T
Net Cash (Outflow) from Operating Activities (359,04) (1,844,295)
return an Investments and Servicing of Finance
Capital Expenditure 17 (100,16) {55,722)
Disposal of assets 93 200
Management of Liquid Resources -
Financing
{Decrease)/increase in Cash in the year (459,777) (1,899,817)
lteconcili~tion of net cash flow to movement in net funds
Net decrease in cash and cash equivalents (459,77'7) (1,899,817)
Net funds at the beginning of the year b20,390 2,520,207
Net funds at the end of the year 160,613 b20,390
The Statement of Accounting Policies on page 9 and notes 1-22 form part of these
financial statements.
(fin behalf of the Commission
..... ~~cf ........ ̀.`:..... .Chairperson
~, ~~%~ 2012
t ~..... F .. ~ ~,... .
Chief Executive °°`~ ~ 2012
13
l~t~tes ~c~ tl~e ~ima~c al statements
For the ye~~ encieei 31 December 2011
~. Establish~aent
The Commission was established as a statutory agency by the Minister for Health and
Children in 2002. The Statutory Body, Mental Health Commission was established as
a legal entity by Statutory Instrument which commenced Section 32 of the Mental
Health Act, 2001. The effective date of establishnnent was St'' April 2002.
2» Pension levy
Pension levy was deducted in line with statutory requirements. €140,412 of pension
levy has been deducted in 2011 and paid over to the Department of Health.
3. Mate Grant
Department of Health
4. Superannuation Contributions
2011 2Q10
€ €
13,16,329 11,625,000
The Commission had sought confirmation from the Department of Health on the
appropriate treatment for superannuation contributions by staff of fine Mental Health
Commission.The Department of Heath confirmed that superannuation contributions payable by
staff should be treated as income in the accounts of the Commission.
Accordingly the Commission's State Grant allocation was reduced by the annual
income derived from staff superannuation contributions.
The €102,363 brought to account in 2011 is in respect of deductions made in the
accounting year.
The €581,307, brought to account in 2010, comprises €498,417 in respect of
accumulated deductions from previous years, together with €82,890 in respect of the
accounting year,
m
~ .
Notes to the financial statements~'or the yeap ended 31 December X01 ~
s. ether Income
Oilier Income
Contributions to Mental Health Services Collaborative
Office of the Disability Appeals Officer (1\TOte 12)
6. commission Costs
Chairperson's stipend - Dr. Edmond O'Dea
Commission meetings and conference costs
Travel and Subsistence'
2011 2010
€ €
b,$0~ -
16,667 83,333
31,b71 31;058
5,146 114,391
2011
12,9b~
17,$57
38,681
69,506
* Included in expenses for the Commission Members are claims for expenses incurred
in pres~ious accounting periods.
7. Staff Costs
2010
12,212
5.583
16,160
33,955
2011 2010
€ €
Salaries and wages (Note 8) 2,349,669 2,502,010
Travel and Subsistence 45,509 57,732
Recruitn7ent casts 27,72( -
Stafftraining and CPD 33,213 54,142
2,456,117 2,609,8$4
The average number of employees during the year was 33 (2010:37)
lS
,`r ~
I~o~es to tie ~n~n~ial statements
F'o~ the yeas ended 31 I)ece~aber 20~ 1
~. ~~A1C~EX~Cti~Ve~5I2('.II3ili1~~'~tIEDI2
2011 2010
€ €
Chief Executive's anzlual basic salary 133,583 138,701
Payments made under performance-related pay schemes - -All-in cast of the Chief Executives' total remuneration (inclsuperannuation) 133,~~3 156,3 51
The Commission's Performance Related Awards Scheme was terminated in 2009 in line with
the Financial Emergency Measures published in the Public Interest Act 2009. Accordingly,
no awards were made to the Chief Executive Offieer in 2011.
9. l~ient~l I~eaith T'ribuna~s2011 2010
€ €
Fees 6,76,243 b,365,516
Travel and subsistence 611,047 500,405
Salaried consultant psychiatrists 6b2,032 859,625
Other costs 42,285 162,019
x,191,607 7,887,565
i0. Upkeep end iJverheads2011 201.0
€ €
Repairs and maintenance 13,395 25,208
Rent and rates and service charges 64,372 6bQ,923
Insurance 2,816 2,171
664,583 688,302
~ ~ ,zit .,.
I~1~tes to the fi~anci~.l sta~em~ent~
F'~r t1~e year ended 31 I~ee~ra~ber 2011
l~. General Expenses 2011 2010
Telephone 36,375 39,204
Light and heat 2Q,367 19,38b
Printing postage stationary and storage 97,899 84,460
Courier 17,137 24,4$1
Accountancy and internal audit 140,926 143,040
Audit fees 1~~3`~~ 9~~~4
Bank charges $42 1,364
IT technical support 24,637 2b5,520
IT development costs 141,820 20,1.49
Advertising 10,5Q2 18,735
Library publications and reference material 19,233 27,662
Subscriptions 13,02 1 b,682
Cleaning 32,474 34,557
Consultancy fees 5,943 9,449
Legal fees 446,443 406,492
Donations - ~~~~~
Publications expenses 32,927 67,340
Conference and seminar expenses 11,664 40,575
Research projects 33~,~20 191,003
Licences 49,77 40,b56
Communications and media 73,632 76,457
Quality Framework ~ 7b,720 63,360
Training associated. with Mental Health Act 111,'735 44,257
insurance 14,45'7 14,279
Office rental - 14,385
Mental Health Services Collaborative ** 132,335 204,658
General office expenses 13,816 12,475
(Gains}/Loss on disposal of asses ~~) ~~7)
2,102,644 1,898,373
Included in Quality Framework is a €50,000 contribution towards the "See Change"
programme to raise public awareness of Mental Health issues.
*~= The National Mental Health Services Collaborative {NMHSC) was established in
November 2009. It is a quality improvement initiative between the Mental Health commission
(MHG) and Health Service Executive {HSE}, in partnership with St. Patrick's University
Hospital (SPUR} and St. John of God Hospital (SJOG). The aim of this project is to develop
and implement individual care and treatment plans to support recovery in accordance with
standard 1.1 of Quality Framework for Mental Health Services in Ireland {MHC, 2007) across
11 multi disciplinary teams over 18 months.
17
l~Tc~te~ ~o the ~~~x~cial statements
~or~ tote year enc~eci 31 December 2011
12. .agency Payments
In December 2009, the Mental Health Commission entered into a service level
agreement with the Office of the Disability Appeals Officer for the provision of
accountancy services and strategic financial support. The full year cost for the
provision of these services amounted to €31,671 in 2011. This was paid by way of a
grant in aid allocation from the Department of Health.
13, e}~reciatio~
Furniture and fittings depreciation
Office equipment depreciation
IT equipment depreciation
14. 'tangible r~,ssets
host
At 1 3anuary 2011
Additions
Disposals
At 31 December 2411
Depreciation
At 31 January 2011
Charge for the period
Disposals
At 31 December 2011
1~Tet hook Value
F'~arniture andFittings
0
2411 2010
€ €
3,420 38,477
17,454 17,377
72,39 50,682
12,713 106,536
efface T'T '~"otai
Equipment Equipment
~ € €
384,401 232,628 638,980 1,256,009
- 8,092 92,724 100,816
(623) - - (623}
383,778 240,720 731,704 1,356,202
217,063
~ g,a~~a(532)
254,951
199,503
17,454
~i ~i•~ a
216,957 653,248
996,975
12,713
{532)
1,125,15b
~.t 31 I?ecennber 2011 12,827 23,763 18,46 231,446
At 3I December 2010 167,338 33,125 58,571 259,034
I~IEl~T'~'1~~ I~~~~,T~i ~~11V~l~IISSI1~
Notes to the ~in~~cial stateaa~ents
For the year enc~eci 3~ I)eceanber 201
~5. ~ebgors ~aad P~repayrne~ts
Prepayments
Other debtors
16. ~reclitors az~d 1~ccr~aals
Creditors
Paye/Prsi
Accruals
Withholding tax.
VAT
Other creditors
17. capital Accaurat
As at 1st January
Transfer from/to Capital Income and Expenditure Account
Funds allocated to acquire fixed assets
Amount amortised in line with asset depreciation
Amount released on disposal of assets
2011 201fl
€ ~
296,142 104,427
971 -
297,113 104,427
2011 2010
€ €
35,292 74,988
253,962 183,146
174,510 217,118
139,615 101,662
- 4,331
- 200
b03,379 581,455
2011 2010
€ €
259,034 310,031
100,816 55,722
(12~,'Tl3) {106,536)
(91Z (183)
(12,804) (106,'719)
B31,Q4b 259,034
19
Iilotes to tie financial stake ents
for tl~e yeaa~ enr~eci 3~ ~ecean~er 2011
1~. ~perati~ag Lease
The Mental Health Commission has commitments in respect of leases on office
accommodation at St. Martins House, Waterloo Road. The leases are held by the
Office of Public Works and by way of the following:
i. A 25 year lease which commenced in 1997
ii. A 15 year lease which commenced in 2007
The annual cost of the lease including service charges is €648,372 (2010: €b60,923).
~9. ~aaa-d 1V~eber Interests
The Commission adopted procedures in accordance with the guidelines issued by the
Depat-tment of Finance in relation to the disclosure of interests by Commission
Members and. these procedures have been adhered to in the year. There were no
transactions in the year in relation to the Board's activities in which a Commission
Member had any beneficial interest.
20. ~a~ital Comrtaitments
There were no capital commitments at 31 December 201.1.
21. Contangent I.i~bilities
Proceedings were issued against the Mental Health Commission in relation to a
Mental Health Tribunal issue. The case is due to be heard in 2012. As at the financial
year end, the Commission is unable to reliably estimate the potential cost of these
proceedings.
2~. ~p~-roval ~f ~r~~~cfa~ st~ter,~~~~~
The financial statements were approved by the Commission at its meeting on 13
March 2012.
20