AH ANNUAL REPORT 2018

“A matter is significant if, in the auditor’s professional
view, it is reasonable to conclude that the matter would
be of interest to the audited body or the wider public.
Significance has both qualitative and quantitative
aspects.”
Our risk assessment supports the planning of sufficient
work to enable us to deliver a safe conclusion on
arrangements to secure value for money and enables
us to determine the nature and extent of further
work that may be required. If we do not identify any
significant risk there is no requirement to carry out
further work. Our risk assessment considers both
the potential financial impact of the issues we have
identified, and also the likelihood that the issue will be
of interest to local taxpayers, the Government and other
stakeholders.
The maintenance and integrity of the Alder Hey
Children’s NHS Foundation Trust web site is the
responsibility of the directors; the work carried out by
the auditors does not involve consideration of these
matters and, accordingly, the auditors accept no
responsibility for any changes that may have occurred
to the financial statements since they were initially
presented on the web site.
Legislation in the United Kingdom governing the
preparation and dissemination of financial statements
may differ from legislation in other jurisdictions.
CERTIFICATE
We certify that we have completed the audit of the
financial statements of Alder Hey Children’s NHS
Foundation Trust in accordance with the requirements
of Chapter 5 of Part 2 of the National Health Service
Act 2006 and the Code of Audit Practice issued by the
National Audit Office on behalf of the Comptroller and
Auditor General (C&AG).
Hassan Rohimun
HASSAN ROHIMUN
For and on behalf of Ernst & Young
LLP Manchester
25th May 2018
Alder Hey Children’s NHS Foundation Trust 200
Annual Report & Accounts 2017/18