Annual Report and Accounts 2012/13 - Royal Bournemouth Hospital

Financial AccountsAccounting Officer’s StatementStatement of the chief executive’sresponsibilities as the accountingofficer of The Royal Bournemouthand Christchurch Hospitals NHSFoundation Trust.The National Health Service Act 2006states that the Chief Executive is theAccounting Officer of the NHS foundationtrust. The relevant responsibilities ofthe accounting officer, including theirresponsibility for the propriety andregularity of public finances for whichthey are answerable, and for the keepingof proper accounts, are set out in theNHS Foundation Trust Accounting OfficerMemorandum issued by the IndependentRegulator of NHS Foundation Trusts(“Monitor”).Under the National Health Service Act2006, Monitor has directed The RoyalBournemouth and Christchurch HospitalsNHS Foundation Trust to prepare for eachfinancial year a statement of accounts inthe form and on the basis set out in theAccounts Direction. The accounts areprepared on an accruals basis and mustgive a true and fair view of the state ofaffairs of The Royal Bournemouth andChristchurch Hospitals NHS FoundationTrust and of its income and expenditure,total recognised gains and losses andcash flows for the financial year.In preparing the accounts, the AccountingOfficer is required to comply with therequirements of the NHS FoundationTrust Annual Reporting Manual and inparticular to:l observe the Accounts Directionissued by Monitor, including therelevant accounting and disclosurerequirements, and apply suitableaccounting policies on a consistentbasis;l make judgments and estimates on areasonable basis;l state whether applicable accountingstandards as set out in the NHSFoundation Trust Annual ReportingManual have been followed, anddisclose and explain any materialdepartures in the financial statements;andl prepare the financial statements on agoing concern basis.The Accounting Officer is responsiblefor keeping proper accounting recordswhich disclose with reasonable accuracyat any time the financial position of theNHS foundation trust and to enable himto ensure that the accounts comply withthe requirements outlined in the abovementioned Act. The Accounting Officeris also responsible for safeguarding theassets of the NHS Foundation Trust andhence for taking reasonable steps for theprevention and detection of fraud andother irregularities.To the best of my knowledge andbelief, I have properly discharged theresponsibilities set out in Monitor’s NHSFoundation Trust Accounting OfficerMemorandum.Mr A SpotswoodChief Executive24 May 2013Annual Report and Accounts 2012/13 5