NHS (England) summarised accounts 1994-95 : summarised accounts of Health Authorities, Family Health Services Authorities ... for the year ended 31 March 1995, together with the report of the Comptroller and Auditor General thereon ... / [Department of Health].

  • Great Britain. Department of Health.
Date:
1996
Catalogue details

Licence: Open Government Licence

Credit: NHS (England) summarised accounts 1994-95 : summarised accounts of Health Authorities, Family Health Services Authorities ... for the year ended 31 March 1995, together with the report of the Comptroller and Auditor General thereon ... / [Department of Health]. Source: Wellcome Collection.

    32/172 (page 18)
    Respective responsibilities of Accounting Officer and Auditors Basis of opinion Opinion 18 The Certificate of the Comptroller and Auditor General to the Houses of Parliament I have audited the financial statements on pages 3 to 17 which have been prepared under the historical cost convention as modified by the revaluation of fixed assets and the accounting policies set out on pages 7 to 9. As described on page 2 the Accounting Officer, on behalf of the Secretary of State, is responsible for the preparation of financial statements. It is my responsibility to form an independent opinion, based on my audit, on those statements and to report my opinion to you. I certify that I have examined the financial statements referred to above in accordance with section 98(4) of the National Health Service Act 1977 and the National Audit Office auditing standards, which include relevant Auditing Standards issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the Accounting Officer in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of health authorities, consistently applied and adequately disclosed. © I planned and performed my audit so as to obtain all the information and explanations which I considered necessary in order to provide me with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming my opinion I also evaluated the overall adequacy of the presentation of information in the financial statements. In my opinion the financial statements present fairly the net assets of the Regional and District Health Authorities and Special Health Authorities for the London Postgraduate Teaching Hospitals at 31 March 1995 and their income, expenditure, total recognised gains and losses and cash flows for the year | then ended and have been properly prepared in accordance with section 98(4) of the National Health Service Act 1977 and with the directions made thereunder by the Treasury. John Bourn National Audit Office _ Comptroller and Auditor General 157-197 Buckingham Palace Road — Victoria 29 February 1996 London SWIW 9SP For Report of the Comptroller and Auditor General see page i