NHS (England) summarised accounts 1994-95 : summarised accounts of Health Authorities, Family Health Services Authorities ... for the year ended 31 March 1995, together with the report of the Comptroller and Auditor General thereon ... / [Department of Health].

  • Great Britain. Department of Health.
Date:
1996
Catalogue details

Licence: Open Government Licence

Credit: NHS (England) summarised accounts 1994-95 : summarised accounts of Health Authorities, Family Health Services Authorities ... for the year ended 31 March 1995, together with the report of the Comptroller and Auditor General thereon ... / [Department of Health]. Source: Wellcome Collection.

    16/172 (page 2)
    FOR THE LONDON POSTGRADUATE TEACHING HOSPITALS 1994-95 Statement of Secretary of State’s and Accounting Officer’s responsibilities Section 98 (4) of the National Health Service Act 1977 requires the Secretary of State to prepare a statement of accounts for each financial year in the form and on the basis determined by the Treasury. The accounts are prepared on behalf of the Secretary of State by the Accounting Officer on an accruals basis and must present fairly the state of affairs of health authorities at the year end and their income and expenditure and cash flows for the financial year. In preparing the accounts the Accounting Officer is required to: e observe the accounts direction issued by the Treasury, including the relevant accounting and disclosure requirements, and apply suitable accounting policies on a consistent basis; e make judgements and estimates on a reasonable basis; e state whether applicable accounting standards have been followed and disclose and explain any material departures in the financial statements; e prepare the financial statements on the going concern basis, unless it is inappropriate to do so. The Treasury have appointed the Chief Executive of the National Health Service as the Accounting Officer for the Summarised Account of health authorities. His relevant responsibilities, including his responsibility for the propriety and regularity of the public finances for which he is answerable and for the keeping of proper records, are set out in the Accounting Officers’ memorandum issued by the Treasury and published in “Government Accounting” (HMSO).