Mr. Seamus McCarthy:

The activities in 2018 of what is now the Data Protection Commission are, exceptionally, accounted for in two sets of accounts, covering the five-month period from 1 January to 24 May 2018, and the seven-month period from 25 May to 31 December 2018. Two sets of accounts were required because the legal structure of the Commission changed as a result of the passing of the Data Protection Commission Act 2018 and the commencement of relevant sections of the Act on 25 May 2018, coinciding with the beginning of the general data protection regulation, GDPR, regime on that day.

The format of the accounts is similar for the two periods of account and was previously applied by the former Office of the Data Protection Commissioner. The accounts are prepared on a cash basis and transactions are recognised in the period they occur rather in the period to which they relate. The results for the period of account are presented in a receipts and payments account. There is no balance sheet, but some accrual information is included in a note to each account. The commission relies on the Department of Justice and Equality for its payment and accounting system. As the Chairman mentioned earlier, it is planned that the commission will have its own Vote from 1 January 2020, and from then on the commission will report financially in the appropriation account format.

The commission’s activities in 2018 were funded through Oireachtas grants totalling just over €8 million. This was applied in paying staff costs totalling €4.9 million; accommodation and equipment costs of €1.1 million; operational costs of €371,000; and legal and professional fees of €1.7 million.

Expenditure of the commission has increased in recent years, as the staffing and activity levels have grown. The increase in expenditure between 2017 and 2018 was around 30%. Up to 24 May 2018, certain data controllers and data processors were required to register with the Office of the Data Protection Commissioner, and to pay registration fees. The registration fee receipts were remitted to the Department of Justice and Equality and recognised in the Vote for justice and equality as appropriations in aid. The registration and fee regime ended with the coming into force of the 2018 Act. I issued clear audit certificates in respect of both sets of accounts.