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• We refer the matter to the regulator under schedule In preparing the financial statements, the Accountable
10(6) of the National Health Service Act 2006 because Officer is responsible for assessing the company’s
we have reason to believe that the Trust, or a director ability to continue as a going concern, disclosing, as
or officer of the Trust, is about to make, or has made, applicable, matters related to going concern and using
a decision involving unlawful expenditure , or is about the going concern basis of accounting unless the
to take, or has taken, unlawful action likely to cause a Council of Governors intend to cease operations, or
loss or deficiency; have no realistic alternative but to do so.

Auditor’s Responsibilities for the Audit
• We are not satisfied that the Trust has put in place
proper arrangements to secure economy, efficiency of the Financial Statements
and effectiveness in its use of resources as required
by schedule 10(1)(d) of the National Health Service Our objectives are to obtain reasonable assurance
Act 2006; about whether the financial statements as a whole
are free from material misstatement, whether due to
• we have been unable to satisfy ourselves that the
fraud or error, and to issue an auditor’s report that
Annual Governance Statement, and other information
includes our opinion. Reasonable assurance is a
published with the financial statements meets
high level of assurance, but is not a guarantee that
the disclosure requirements set out in the NHS
an audit conducted in accordance with ISAs (UK) will
Foundation Trust Annual Reporting Manual 2017/18
always detect a material misstatement when it exists.
and is not misleading or inconsistent with other
Misstatements can arise from fraud or error and are
information forthcoming from the audit; or
considered material if, individually or in the aggregate,
• we have been unable to satisfy ourselves that proper they could reasonably be expected to influence the
practices have been observed in the compilation of economic decisions of users taken on the basis of
the financial statements. these financial statements.
Auditor’s Responsibilities with Respect
We have nothing to report in respect of these matters.
to Value for Money Arrangements
The NHS Foundation Trust Annual Reporting Manual
2017/18 requires us to report to you if in our opinion,
We are required to consider whether the Foundation
information in the Annual Report is: Trust has put in place ‘proper arrangements’ to secure
• materially inconsistent with the information in the economy, efficiency and effectiveness on its use of
audited financial statements; or resources. This is based on the overall criterion that “in
all significant respects, the audited body had proper
• apparently materially incorrect based on, or materially
arrangements to ensure it took properly informed
inconsistent with , our knowledge of the NHS
decisions and deployed resources to achieve planned
Foundation Trust acquired in the course of performing
and sustainable outcomes for taxpayers and local
our audit.
people”.
• otherwise misleading.
Proper arrangements are defined by statutory guidance
We have nothing to report in respect of these matters. issued by the National Audit Office and comprise the
arrangements to:
RESPONSIBILITIES OF • Take informed decisions;
ACCOUNTING OFFICER • Deploy resources in a sustainable manner; and

As explained more fully in the Accountable Officer’s • Work with partners and other third parties.
responsibilities statement set out on page 70, the
Accountable Officer is responsible for the preparation In considering your proper arrangements, we draw
of the financial statements and for being satisfied that on the requirements of the guidance issued by NHS
they give a true and fair view, and for such internal Improvement to ensure that our assessment is made
control as the Accountable Officer determines is against a framework that you are already required to
necessary to enable the preparation of financial have in place and to report on through documents such
statements that are free from material misstatement, as your annual governance statement.
whether due to fraud or error.
We are only required to determine whether there are
any risk that we consider significant within the Code of
Audit Practice which defines as:

Alder Hey Children’s NHS Foundation Trust 199 Annual Report & Accounts 2017/18