Statement of Accounting Officer's responsibilities
Under The Health Protection Agency Act 2004 , the Secretary of State (with the consent of HM Treasury) has directed the Health Protection Agency to prepare for each financial year a statement of accounts in the form and on the basis set out in the Accounts Direction. The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of the Health Protection Agency and of its income and expenditure, recognised gains and losses and cash flows for the financial year.
In preparing the accounts, the Accounting Officer is required to comply with the requirements of the Government Financial Reporting Manual and in particular to:
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Observe the Accounts Direction issued by the Secretary of State and approved by HM Treasury, including the relevant accounting and disclosure requirements
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Apply suitable accounting policies on a consistent basis
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Make judgements and estimates on a reasonable basis
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State whether applicable accounting standards as set out in the Government Financial Reporting Manual have been followed, and disclose and explain any material departures in the financial statements
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Prepare the financial statements on a going concern basis.
The Accounting Officer for the Department of Health has appointed the Chief Executive as the Accounting Officer for the Health Protection Agency. The responsibilities of an Accounting Officer, including responsibility for the propriety and regularity of the public finances for which the Accounting Officer is answerable, for keeping proper records and for safeguarding the Health Protection Agency's assets, are set out in the Accounting Officers' Memorandum issued by HM Treasury and published in Government Accounting.
