Board paper cover sheet - NHS Ayrshire and Arran.

More documents

Recommendations

Info

NHS Board Meeting23 June 2010 Paper 5AYRSHIRE & ARRAN HEALTH BOARDANNUAL ACCOUNTS 2009/10STATEMENT OF THE CHIEF EXECUTIVE’S RESPONSIBILITIES AS THEACCOUNTABLE OFFICER OF THE HEALTH BOARDUnder Section 15 of the Public Finance and Accountability (Scotland) Act, 2000,The Principal Accountable Officer (PAO) of the Scottish Executive hasappointed me as Accountable Officer of Ayrshire & Arran Health Board.This designation carries with it, responsibility for:• the propriety and regularity of financial transactions under my control;• for the economical, efficient and effective use of resources placed at theBoard’s disposal; and• safeguarding the assets of the board.In preparing the accounts I am required to comply with the requirements of thegovernment’s Financial Reporting Manual and in particular to:• observe the accounts direction issued by Scottish Ministers including therelevant accounting and disclosure requirements and apply suitableaccounting policies on a consistent basis;• make judgements and estimates on a reasonable basis;• state whether applicable accounting standards as set out in thegovernment Financial Reporting Manual have been followed and discloseand explain any material departures; and• prepare the accounts on a going concern basisI am responsible for ensuring proper records are maintained and that theAccounts are prepared under the principles and in the format directed byScottish Ministers. To the best of my knowledge and belief, I have properlydischarged my responsibilities as accountable officer as intimated in theDepartmental Accountable Officers letter to me of the 25 th July 2000.Signed ……………………………… Date ………………………………Chief ExecutiveAYRSHIRE & ARRAN HEALTH BOARDPage 32 of 136
NHS Board Meeting23 June 2010 Paper 5ANNUAL ACCOUNTS 2009/10STATEMENT OF HEALTH BOARD MEMBERS’ RESPONSIBILITIES IN RESPECTOF THE ACCOUNTSUnder the National Health Service (Scotland) Act 1978, the Health Board is requiredto prepare accounts in accordance with the directions of Scottish Ministers whichrequire that those accounts give a true and fair view of the state of affairs of theHealth Board as at 31 March 2010 and of its operating costs for the year then ended.In preparing these accounts the Directors are required to:• Apply on a consistent basis the accounting policies and standards approvedfor the NHSScotland by Scottish Ministers.• Make judgements and estimates that are reasonable and prudent.• State where applicable accounting standards have not been followed wherethe effect of the departure is material.• Prepare the accounts on the going concern basis unless it is inappropriate topresume that the Board will continue to operate.The Health Board members are responsible for ensuring that proper accountingrecords are maintained which disclose with reasonable accuracy at any time thefinancial position of the Board and enable them to ensure that the accounts complywith the National Health Service (Scotland) Act 1978 and the requirements of theScottish Government Health Department. They are also responsible for safeguardingthe assets of the Board and hence taking reasonable steps for the prevention offraud and other irregularities.The NHS Board members confirm they have discharged the above responsibilitiesduring the financial year and in preparing the accounts.Director of FinanceChairmanDatePage 33 of 136
Page 1 and 2: NHS Board Meeting23 June 2010 Paper
Page 23 and 24: HEAT indicators 2009/10NHS Board Me
Page 31: NHS Board Meeting23 June 2010 Paper

Board paper cover sheet - NHS Ayrshire and Arran.

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?