The potential effect of these laws and regulations on the financial statements varies
considerably.
First
ly, the CCG is subject to laws and regulations that directly affect the financial statements
including the financial reporting aspects of NHS legislation We assessed the extent of
compliance with these laws and regulations as part of our procedures on the related financial
statement items.
Secondly, the CCG is subject to many other laws and regulations where the consequences of
non-compliance could have a material effect on amounts or disclosures in the financial
statements, for instance through the imposition of fines or litigation. We identified the
following areas as those most likely to have such an effect: health and safety, data protection
laws, anti-bribery, employment law recognising the regulated nature of the CCG’s activities.
Auditing standards limit the required audit procedures to identify non-compliance with these
laws and regulations to enquiry of the directors and inspection of regulatory and legal
correspondence, if any.
Therefore, if a breach of operational regulations is not disclosed to us
or evident from relevant correspondence, an audit will not detect that breach.
Context
of the ability of the audit to detect fraud or breaches of law or regulation
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not
have detected some material misstatements in the financial statements, even though we have
properly planned and performed our audit in accordance with auditing standards. For
example, the further removed non-compliance with laws and regulations is from the events
and transactions reflected in the financial statements, the less likely the inherently limited
procedures required by auditing standards would identify it.
In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these
may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal controls. Our audit procedures are designed to detect material misstatement. We are
not responsible for preventing non-compliance or fraud and cannot be expected to detect
non-compliance with all laws and regulations.
Other information in the Annual Report
The Accountable Officer is responsible for the other information, which comprises the
information included in the Annual Report, other than the financial statements and our
auditor’s report thereon. Our opinion on the financial statements does not cover the other
information and, accordingly, we do not express an audit opinion or, except as explicitly
stated below, any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether, based
on our financial statements audit work, the information therein is materially misstated or
inconsistent with the financial statements or our audit knowledge. Based solely on that work:
• we have not identified material misstatements in the other information; and
• in our opinion the other information included in the Annual Report for the financial year is
consistent with the financial statements.
Annual Governance Statement
We are r
equired by the Code of Audit Practice published by the National Audit Office in April
2020 on behalf of the Comptroller and Auditor General (the “Code of Audit Practice”) to report
to you if the Annual Governance Statement has not been prepared in accordance with the
requirements of the Department of Health and Social Care Group Accounting Manual
2022/23. We have nothing to report in this respect.
Remuneration and Staff Reports
In our opinion the parts of the Remuneration and Staff Reports subject to audit have been
properly prepared, in all material respects, in accordance with the Department of Health and
Social Care Group Accounting Manual 2022/23.