Statement of the Parliamentary and Health Service Ombudsman

The following Financial Statements are a summary of information extracted from PHSO’s full annual accounts for 2011-12, which were signed by the Ombudsman on 21 June 2012. While the summary below does not contain sufficient detail to allow a full understanding of the financial affairs of PHSO, it is consistent with the full annual accounts and auditor’s report, which should be consulted for further information.

The Comptroller and Auditor General, who has been appointed by the Parliamentary and Health Service Ombudsman as auditor, has given an unqualified audit opinion on PHSO’s 2011-12 Resource Accounts.

Dame Julie Mellor, DBE
Parliamentary and Health Service Ombudsman
21 June 2012

Statement of the Comptroller and Auditor General to the Houses of Parliament

I have examined the Summary Financial Statements of the Parliamentary and Health Service Ombudsman for the year ended 31 March 2012, comprising a Summary of Resource Outturn, a Statement of Comprehensive Net Expenditure, a Statement of Financial Position, a Statement of Cash Flows and a Statement of Changes in Taxpayers’ Equity.

Respective responsibilities of the Ombudsman and the auditor

The Ombudsman is responsible for preparing the Summary Financial Statements in accordance with the Government Financial Reporting Manual (FReM).

My responsibility is to report to you my opinion on the consistency of the Summary Financial Statements within the Ombudsman’s Annual Report with the full annual financial statements and the Annual Report to the Resource Accounts, and its compliance with the relevant requirements of the FReM.

I also read the other information contained in the Ombudsman’s Annual Report and consider the implications for my report if I become aware of any apparent misstatements or material inconsistencies with the Summary Financial Statements.

I conducted my work in accordance with Bulletin 2008/3 issued by the Auditing Practices Board. My report on the Parliamentary and Health Service Ombudsman’s full annual financial statements describes the basis of my opinion on those financial statements and on the Annual Report to the Resource Accounts.

Opinion

In my opinion, the Summary Financial Statements are consistent with the full annual financial statements for the Parliamentary and Health Service Ombudsman for the year ended 31 March 2012 and comply with the applicable requirements of the FReM.

Amyas C E Morse
Comptroller and Auditor General
National Audit Office
157-197 Buckingham Palace Road
Victoria
London

25 June 2012