NIPS Annual Report and Accounts 2012-13 - Department of Justice

ANNUAL
REPORT
and Accounts
16. Provisions for liabilities and charges (continued)
This year the injury awards were valued under International Accounting Standard (IAS) 19 Employee Benefits by
Government Actuary’s Department (GAD). IAS 19 requires the employer to also value the expected injury awards for
active members, who are currently uninjured but who may become injured in the future, and include the value in the
Statement of Accounts. See Note 24 for the restatement of the 2011-12 provision.
The split of the provision is shown below;
2012-13 2011-12
Liability in respect of; £’000 £’000
Active members (2,110) (1,850)
Pensions in payment (Injury Awards) (7,478) (5,425)
(9,588) (7,275)
Litigation
The litigation provision relates to legal claims against the Northern Ireland Prison Service by staff, prisoners and third
parties for injuries and other damages including fair employment and industrial tribunal cases. The provision reflects
all known claims where it is considered that it is probable that the claim will be successful and the amount can be
reliably estimated. The timing of the settlement of claims depends on the circumstances of each case.
Other
The other provisions as at 31 March 2013 include a tax provision. The tax provision relates to an estimated HM
Revenue and Customs liability arising from Additional Housing Cost payments to prison officers under the Assisted
Home Removals Scheme. The tax provision will be settled during the 2013-14 financial year.
17. Capital commitments
Contracted capital commitments at 31 March 2013
not otherwise included in these accounts:
2012-13 2011-12
£000 £000
Property, plant and equipment 110 2,420
Intangible assets 25 185
135 2,605
100