Board paper cover sheet - NHS Ayrshire and Arran.
Board paper cover sheet - NHS Ayrshire and Arran.
Board paper cover sheet - NHS Ayrshire and Arran.
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<strong>NHS</strong> <strong>Board</strong> Meeting23 June 2010 Paper 5Independent auditors’ report to the members of <strong>Ayrshire</strong> <strong>and</strong> <strong>Arran</strong> Health <strong>Board</strong>, the Auditor General forScotl<strong>and</strong> <strong>and</strong> the Scottish Parliament (continued)We planned <strong>and</strong> performed our audit so as to obtain all the information <strong>and</strong> explanations which we considerednecessary in order to provide us with sufficient evidence to give reasonable assurance that the financialstatements <strong>and</strong> the part of the Remuneration Report to be audited are free from material misstatement, whethercaused by fraud or error, <strong>and</strong> that in all material respects the expenditure <strong>and</strong> income shown in the financialstatements were incurred or applied in accordance with any applicable enactments <strong>and</strong> guidance issued by theScottish Ministers. In forming our opinion we also evaluated the overall adequacy of the presentation ofinformation in the financial statements <strong>and</strong> the part of the Remuneration Report to be audited.OpinionsFinancial statementsIn our opinion• the financial statements give a true <strong>and</strong> fair view, in accordance with the National Health Service (Scotl<strong>and</strong>)Act 1978 <strong>and</strong> directions made thereunder by the Scottish Ministers, of the state of affairs of the <strong>Board</strong> as at31 March 2010 <strong>and</strong> of its net operating cost position, changes in taxpayers’ equity <strong>and</strong> cash flows for the yearthen ended;• the financial statements <strong>and</strong> the part of the Remuneration Report to be audited have been properly preparedin accordance with the National Health Service (Scotl<strong>and</strong>) Act 1978 <strong>and</strong> directions made thereunder by theScottish Ministers; <strong>and</strong>• information which comprises the Operating <strong>and</strong> Financial Review <strong>and</strong> Directors’ Report, included in theAnnual Report, is consistent with the financial statements.RegularityIn our opinion in all material respects the expenditure <strong>and</strong> income shown in the financial statements were incurredor applied in accordance with any applicable enactments <strong>and</strong> guidance issued by the Scottish Ministers.DJ WattFor <strong>and</strong> on behalf of KPMG LLP, Statutory AuditorChartered Accountants191 West George StreetGlasgowG2 2LJ[date]Page 38 of 136
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