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NHS Resolution Annual report and accounts 2021/22

Conclusions relating to going concern Opinion on other matters

In auditing the financial statements, I have concluded In my opinion the part of the Remuneration and Staff
that NHS Resolution's use of the going concern basis Report to be audited has been properly prepared in
of accounting in the preparation of the financial accordance with Secretary of State directions issued
statements is appropriate. under the National Health Service Act 2006, and that:
Based on the work I have performed, I have not identified In my opinion, based on the work undertaken
any material uncertainties relating to events or conditions in the course of the audit:
that, individually or collectively, may cast significant
• the parts of the Accountability report subject to
doubt on NHS Resolution's ability to continue as a going
audit have been properly prepared in accordance
concern for a period of at least twelve months from
with Secretary of State directions made under
when the financial statements are authorised for issue.
the National Health Service Act 2006; and
My responsibilities and the responsibilities of the
• the information given in the Performance and
Accounting Officer with respect to going concern are
Accountability reports for the financial year for
described in the relevant sections of this certificate.
which the financial statements are prepared is
The going concern basis of accounting for NHS Resolution consistent with the financial statements and is in
is adopted in consideration of the requirements set accordance with the applicable legal requirements.
out in HM Treasury's Government Financial Reporting
Manual, which require entities to adopt the going Matters on which I report
concern basis of accounting in the preparation of the by exception
financial statements where it is anticipated that the
services which they provide will continue into the future. In the light of the knowledge and understanding of NHS
Resolution and its environment obtained in the course
Other information of the audit, I have not identified material misstatements
in the Performance and Accountability reports.
The other information comprises information included
I have nothing to report in respect of the following
in the annual report, but does not include the financial
matters which I report to you if, in my opinion:
statements nor my auditor's certificate thereon. The
Accounting Officer is responsible for the other information. • I have not received all of the information and
My opinion on the financial statements does not cover explanations I require for my audit; or
the other information and except to the extent otherwise
• adequate accounting records have not been
explicitly stated in my certificate, I do not express any
kept by NHS Resolution or returns adequate
form of assurance conclusion thereon. In connection with
for my audit have not been received from
my audit of the financial statements, my responsibility is
branches not visited by my staff; or
to read the other information and, in doing so, consider
whether the other information is materially inconsistent • the financial statements and the parts of the
with the financial statements or my knowledge obtained in Accountability report subject to audit are not in
the audit or otherwise appears to be materially misstated. If agreement with the accounting records and
I identify such material inconsistencies or apparent material returns; or
misstatements, I am required to determine whether this
• certain disclosures of remuneration specified by HM
gives rise to a material misstatement in the financial
Treasury's Government Financial Reporting Manual
statements themselves. If, based on the work I have
have not been made or parts of the Remuneration
performed, I conclude that there is a material misstatement
and Staff Report to be audited is not in agreement
of this other information, I am required to report that fact.
with the accounting records and returns; or
I have nothing to report in this regard.
• the Governance Statement does not reflect
compliance with HM Treasury's guidance.