The ABCs of systemic healthcare reform - Cerner Corporation

Item 9A. Controls and Procedures
a) Evaluation of disclosure controls and procedures. The Company’s Chief Executive Officer (CEO) and Chief Financial
Officer (CFO) have evaluated the effectiveness of the Company’s disclosure controls and procedures (as defined in the
Exchange Act Rules 13a-15(e) and 15d-15(e)) as of the end of the period covered by the Annual Report (the
“Evaluation Date”). They have concluded that, as of the Evaluation Date, these disclosure controls and procedures
were effective to ensure that material information relating to the Company and its consolidated subsidiaries would be
made known to them by others within those entities and would be disclosed on a timely basis. The CEO and CFO have
concluded that the Company’s disclosure controls and procedures are designed, and are effective, to give reasonable
assurance that the information required to be disclosed by the Company in reports that it files under the Exchange Act
is recorded, processed, summarized and reported within the time period specified in the rules and forms of the SEC.
They have also concluded that the Company’s disclosure controls and procedures are effective to ensure that
information required to be disclosed in the reports that are filed or submitted under the Exchange Act are
accumulated and communicated to the Company’s management, including the CEO and CFO, to allow timely decisions
regarding required disclosure.
b) There were no changes in the Company’s internal controls over financial reporting during the three months ended
January 3, 2009, that have materially affected, or are reasonably likely to materially affect, its internal controls over
financial reporting.
c) The Company’s management, including its Chief Executive Officer and Chief Financial Officer, have concluded that our
disclosure controls and procedures and internal control over financial reporting are designed to provide reasonable
assurance of achieving their objectives and are effective at that reasonable assurance level. However, the Company’s
management can provide no assurance that our disclosure controls and procedures or our internal control over
financial reporting can prevent all errors and all fraud under all circumstances. A control system, no matter how well
conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control
system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and
the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control
systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if
any, within the Company have been or will be detected. The design of any system of controls also is based in part
upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will
succeed in achieving its stated goals under all potential future conditions; over time, controls may become inadequate
because of changes in conditions, or the degree of compliance with policies or procedures may deteriorate. Because
of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be
detected.
Management’s Report on Internal Control over Financial Reporting
The Company’s management is responsible for establishing and maintaining adequate internal control over financial reporting
(as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, as amended). The Company’s management assessed
the effectiveness of the Company’s internal control over financial reporting as of January 3, 2009. In making this assessment,
the Company’s management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway
Commission (“COSO”) in its Internal Control-Integrated Framework. The Company’s management has concluded that, as of
January 3, 2009, the Company’s internal control over financial reporting is effective based on these criteria. The Company’s
independent registered public accounting firm that audited the consolidated financial statements included in the annual report
has issued an audit report on the effectiveness of the Company’s internal control over financial reporting, which is included
herein under “Report of Independent Registered Public Accounting Firm”.
Item 9B. Other Information
N/A
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