Annual Report and Accounts 2012/13 - Royal Bournemouth Hospital

Governance Reportl reviews the internal audit programme,considers major findings ofinternal audit investigations (andmanagement’s response), and ensuresco-ordination between the internal andexternal auditorsl reports non-compliance with, orinadequate responses to, internal auditreports to the Board of Directorsl utilises internal audit reports to provideassurance to the Board of Directorson the governance of the Trust’sHealthcare Assurance Committee.The Healthcare Assurance Committeeprovides assurance to the Board ofDirectors on the quality and safety ofservices which the Trust providesExternal auditThe committee:l considers the appointment of theexternal auditors, the audit fee and anyquestions of resignation and dismissalbefore making a recommendation tothe Council of Governorsl discusses with the external auditors,before the audit commences, thenature and scope of the audit,and ensures co-ordination, asappropriate, with internal audit and therepresentative from the counter fraudservicel reviews external audit reports,together with the managementresponsel reports non-compliance with, orinadequate responses to, externalaudit reports to the Board of Directorsl determines the policy on which theexternal auditors may providenon-audit services to the TrustCounter fraud serviceThe committee:l appoints the counter fraud service,sets the fee and resolves anyquestions of resignation and dismissall ensures that the counter fraud functionhas appropriate standing within theorganisationl reviews the counter fraud programme,considers major findings ofinvestigations (and management’sresponse) and ensures co-ordinationbetween the internal auditors andcounter fraudl reports non-compliance with, orinadequate responses to, counterfraud reports to the Board of DirectorsFinancial reportingThe committee reviews the annualfinancial statements beforerecommendation to the Board ofDirectors, focusing particularly on:l changes in, and compliance with,accounting policies and practicesl major judgemental areasl significant adjustments resulting fromthe auditl the impact of the Trust’s costimprovement programme on clinicalriskWhistleblowingThe committee will review arrangementsby which staff of the Trust may raise, inconfidence, concerns about possibleimproprieties in matters of financialreporting and control, clinical quality,patient safety or other matters toensure that arrangements are in placefor the proportionate and independentinvestigation of such matters and forappropriate follow-up action.In carrying out its duties the committee isauthorised by the Board to:l recommend actions to the Boardl oversee the investigation of anyactivities within its terms of referencel seek any information it requires fromany employee of the Trust whichmay include requiring attendanceat its committee meetings and allemployees have been directed tocooperate with any requestsl obtain outside legal or otherprofessional advice on any matterwithin its terms of referenceAnnual Report and Accounts 2012/13 109