Summary Financial Statements for the year ended 31 March 2011
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 2010-11, which I signed on 24 June 2011. While the following summary does not contain sufficient detail to allow for 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 the Office’s Resource Accounts.
Parliamentary and Health Service Ombudsman
24 June 2011
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 2011, comprising a summary of resource outturn, statement of comprehensive net expenditure, statement of financial position, and a statement of cash flows.
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. This other information comprises only the Summary Financial Review.
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.
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 2011 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 SW1W 9SP
30 June 2011