NHS Resolution :@0.116465:0.056159:0.216477:0.056159:0.216477:0.047246:0.116465:0.047246:0.009566:0.009324:0.006892:0.004864:0.008558:0.007268:0.005576:0.007981:0.003816:0.007766:0.005226:0.003587:0.007981:0.007900:0.003708
Annual report and accounts 2021/22:@0.287764:0.056159:0.513287:0.056159:0.513287:0.047246:0.287764:0.047246:0.009230:0.008142:0.008061:0.008142:0.007215:0.003520:0.005629:0.004958:0.007309:0.008222:0.008236:0.004864:0.004555:0.005011:0.006839:0.007604:0.007725:0.005213:0.006839:0.006422:0.006382:0.008061:0.007806:0.007604:0.004743:0.005697:0.004460:0.006879:0.006973:0.006879:0.006973:0.005038:0.007053:0.007242
Conclusions relating to going concern:@0.096734:0.243782:0.510773:0.243782:0.510773:0.228184:0.096734:0.228184:0.014366:0.014013:0.013942:0.011074:0.006677:0.013895:0.010157:0.006677:0.014060:0.013942:0.010157:0.008488:0.009075:0.012344:0.006372:0.012250:0.008817:0.006466:0.013684:0.014013:0.008064:0.008652:0.013519:0.008064:0.014013:0.013942:0.006372:0.013684:0.014013:0.008488:0.010839:0.013942:0.013684:0.010839:0.012250:0.008981:0.014225
In auditing the financial statements,  I have concluded :@0.096734:0.264634:0.472729:0.264634:0.472729:0.254049:0.096734:0.254049:0.003526:0.007387:0.006047:0.007897:0.008647:0.009062:0.003861:0.005042:0.003861:0.008567:0.009062:0.005632:0.005409:0.008695:0.008057:0.005201:0.004994:0.003861:0.009030:0.007818:0.008823:0.007371:0.003622:0.008121:0.003638:0.006047:0.006765:0.005409:0.007897:0.005409:0.008105:0.013737:0.008089:0.009030:0.005409:0.006557:0.003462:0.004371:0.002409:0.001595:0.006461:0.008647:0.007642:0.007227:0.007897:0.005712:0.007371:0.008839:0.008727:0.007052:0.003861:0.008567:0.009062:0.007977:0.009062:0.004371
that NHS Resolution's use of the going concern basis :@0.095894:0.279718:0.468300:0.279718:0.468300:0.269134:0.095894:0.269134:0.005409:0.009030:0.008121:0.005409:0.005536:0.010753:0.010243:0.007642:0.006382:0.009158:0.007897:0.006461:0.008903:0.003861:0.008392:0.005201:0.003861:0.008727:0.008647:0.003446:0.006461:0.005632:0.008488:0.006302:0.007802:0.005297:0.009349:0.004754:0.004786:0.005409:0.008695:0.008057:0.005632:0.008823:0.008823:0.003606:0.008567:0.008903:0.006047:0.007132:0.009062:0.009030:0.007004:0.008344:0.005345:0.009030:0.006334:0.008647:0.007467:0.006302:0.003526:0.006302:0.004371
of accounting in the preparation of the financial :@0.096314:0.295160:0.435566:0.295160:0.435566:0.284575:0.096314:0.284575:0.008903:0.004786:0.005297:0.007897:0.007132:0.007371:0.008998:0.008823:0.009030:0.005153:0.003861:0.008727:0.009158:0.006461:0.003271:0.007562:0.006047:0.005409:0.008695:0.008057:0.006047:0.009062:0.005377:0.007977:0.009062:0.007722:0.005377:0.007722:0.005409:0.003574:0.008982:0.008727:0.006047:0.009349:0.004754:0.004866:0.005409:0.008695:0.008057:0.005201:0.004786:0.003861:0.008727:0.008121:0.008583:0.007371:0.003622:0.008121:0.003638:0.004371
statements is appropriate.:@0.095894:0.310245:0.275332:0.310245:0.275332:0.299660:0.095894:0.299660:0.006765:0.005153:0.008121:0.005233:0.008344:0.013481:0.008344:0.008791:0.005409:0.006765:0.005456:0.003191:0.005632:0.005712:0.007802:0.008982:0.009062:0.005377:0.008982:0.009062:0.005377:0.003861:0.007722:0.005201:0.008153:0.003462
Based on the work I have performed,  I have not identified :@0.096734:0.332219:0.503792:0.332219:0.503792:0.321634:0.096734:0.321634:0.008488:0.007642:0.006302:0.007897:0.008823:0.006047:0.008567:0.008312:0.005632:0.005409:0.008695:0.008057:0.004866:0.012014:0.009828:0.005791:0.008232:0.005632:0.001675:0.006382:0.008647:0.007642:0.007307:0.007897:0.006047:0.009158:0.008153:0.005552:0.004994:0.009014:0.005552:0.013418:0.008153:0.009397:0.003191:0.004371:0.002425:0.001675:0.006382:0.008647:0.007642:0.007307:0.007897:0.006047:0.008567:0.008903:0.005121:0.005632:0.003861:0.008903:0.007977:0.008647:0.005121:0.003861:0.004627:0.003861:0.007818:0.008982:0.004371
any material uncertainties relating to events or conditions :@0.096314:0.347304:0.501314:0.347304:0.501314:0.336719:0.096314:0.336719:0.007897:0.008727:0.007722:0.005121:0.013274:0.007802:0.005201:0.007977:0.005297:0.003861:0.007642:0.003861:0.006302:0.008823:0.008727:0.007371:0.007993:0.005552:0.005409:0.007770:0.003861:0.008823:0.005409:0.003654:0.008344:0.006525:0.006047:0.005201:0.007897:0.003861:0.007562:0.005121:0.003861:0.008392:0.008903:0.005632:0.005121:0.008982:0.005712:0.007977:0.007387:0.008057:0.008647:0.005409:0.006430:0.005201:0.008823:0.005297:0.005297:0.007371:0.008839:0.008727:0.009062:0.003861:0.005042:0.003861:0.008823:0.008727:0.006557:0.004371
that,  individually or collectively, may cast significant :@0.095894:0.362686:0.458169:0.362686:0.458169:0.352101:0.095894:0.352101:0.005409:0.009030:0.008121:0.005409:0.003462:0.004371:0.002489:0.003861:0.008647:0.008982:0.003861:0.007132:0.003861:0.008903:0.008727:0.007802:0.003861:0.003526:0.007387:0.005297:0.008567:0.005121:0.005201:0.006972:0.008823:0.003861:0.003526:0.007897:0.007052:0.005201:0.003861:0.007132:0.007897:0.003861:0.007227:0.003271:0.006461:0.013354:0.007802:0.007467:0.004866:0.007371:0.007738:0.006765:0.005073:0.004866:0.006765:0.003861:0.009190:0.008823:0.003861:0.004994:0.003654:0.007371:0.007834:0.009030:0.005153:0.004371
doubt on NHS Resolution's ability to continue as a going :@0.096314:0.377830:0.494470:0.377830:0.494470:0.367246:0.096314:0.367246:0.009158:0.008982:0.008823:0.008982:0.005201:0.005201:0.008567:0.008392:0.006461:0.010753:0.010163:0.007642:0.006461:0.009238:0.008057:0.006765:0.008934:0.003861:0.008647:0.005409:0.003654:0.009062:0.008823:0.003669:0.006493:0.005297:0.007802:0.008982:0.003861:0.003526:0.003861:0.005121:0.007467:0.004866:0.005042:0.008647:0.005632:0.007371:0.009174:0.009030:0.005153:0.003861:0.008823:0.008823:0.008344:0.005600:0.007467:0.006206:0.005632:0.006892:0.005632:0.008727:0.008727:0.003606:0.008488:0.008727:0.004371
concern for a period of at least twelve months from :@0.096314:0.392974:0.461843:0.392974:0.461843:0.382390:0.096314:0.382390:0.007132:0.009062:0.008823:0.007052:0.008153:0.005377:0.008823:0.005632:0.004994:0.009349:0.005552:0.005121:0.006892:0.006382:0.008903:0.007897:0.005201:0.003606:0.008727:0.008823:0.006047:0.008903:0.004786:0.005297:0.008121:0.005153:0.005632:0.003861:0.007722:0.007642:0.006382:0.005042:0.004866:0.005409:0.011535:0.008344:0.003861:0.007642:0.008344:0.005999:0.013513:0.009062:0.008823:0.005201:0.008727:0.006765:0.004738:0.004786:0.005377:0.008903:0.013178:0.004371
when the financial statements are authorised for issue.:@0.095558:0.408296:0.477472:0.408296:0.477472:0.397711:0.095558:0.397711:0.011535:0.009206:0.008344:0.009206:0.005632:0.005409:0.009030:0.008153:0.005201:0.004994:0.003861:0.009030:0.007818:0.008823:0.007371:0.003622:0.008121:0.003638:0.005632:0.006765:0.005409:0.008121:0.005233:0.008344:0.013481:0.008344:0.009030:0.005137:0.006765:0.005153:0.007562:0.005201:0.007802:0.005632:0.007802:0.008647:0.005409:0.008615:0.009062:0.005377:0.003861:0.006557:0.008057:0.009158:0.005632:0.004994:0.009349:0.005552:0.005552:0.003606:0.006302:0.006206:0.008392:0.007722:0.003462
My responsibilities and the responsibilities of the :@0.096734:0.429974:0.437693:0.429974:0.437693:0.419389:0.096734:0.419389:0.013689:0.007307:0.005201:0.005297:0.007977:0.006557:0.009062:0.008982:0.008727:0.006461:0.003861:0.008903:0.003861:0.003526:0.003861:0.004962:0.003861:0.007897:0.006557:0.005297:0.007642:0.008488:0.008823:0.005632:0.005409:0.008695:0.008057:0.006047:0.005297:0.007977:0.006557:0.008982:0.008903:0.008647:0.006461:0.003861:0.008823:0.003861:0.003526:0.003861:0.004962:0.003861:0.007897:0.006557:0.005201:0.009349:0.004754:0.004866:0.005121:0.008647:0.007977:0.004371
Accounting Officer with respect to going concern are :@0.095894:0.445356:0.472767:0.445356:0.472767:0.434771:0.095894:0.434771:0.010291:0.007371:0.007195:0.009349:0.009030:0.008743:0.005409:0.003861:0.009030:0.009158:0.006047:0.011838:0.004994:0.004994:0.003622:0.007371:0.008073:0.005552:0.004371:0.011742:0.003861:0.005712:0.009317:0.006382:0.005377:0.007897:0.006461:0.008982:0.007897:0.007052:0.005121:0.004866:0.005121:0.008982:0.005632:0.008823:0.008823:0.003606:0.008567:0.008903:0.006047:0.007132:0.009062:0.008823:0.007052:0.008153:0.005377:0.008823:0.006047:0.007562:0.005201:0.007802:0.004371
described  in the relevant sections of this certificate.:@0.096314:0.460500:0.451904:0.460500:0.451904:0.449916:0.096314:0.449916:0.008903:0.007897:0.006461:0.006972:0.005297:0.003861:0.008647:0.007977:0.008903:0.004371:0.002521:0.003271:0.007562:0.005632:0.005409:0.008695:0.008057:0.006047:0.005377:0.008057:0.003861:0.007977:0.007387:0.007802:0.008727:0.005201:0.004866:0.006557:0.008057:0.007132:0.005201:0.003861:0.008982:0.008823:0.006765:0.005073:0.009349:0.004754:0.004866:0.005201:0.008727:0.003861:0.006382:0.005632:0.007132:0.008153:0.005552:0.005409:0.003654:0.004994:0.003654:0.007371:0.007738:0.005409:0.008105:0.003462
The going concern basis of accounting for NHS  Resolution :@0.095894:0.482415:0.507021:0.482415:0.507021:0.471830:0.095894:0.471830:0.008360:0.008599:0.008057:0.005201:0.008903:0.008903:0.003861:0.008488:0.008982:0.006047:0.007132:0.009062:0.008823:0.007052:0.008153:0.005377:0.008823:0.006461:0.008727:0.007562:0.006382:0.003606:0.006382:0.005201:0.009349:0.004754:0.005201:0.007897:0.007052:0.007371:0.009094:0.008823:0.009030:0.005153:0.003861:0.008727:0.009397:0.005472:0.004994:0.009541:0.005552:0.005696:0.010578:0.010083:0.007562:0.004371:0.002521:0.008982:0.007897:0.006461:0.008823:0.003861:0.008312:0.005121:0.003861:0.008647:0.008567:0.004371
is adopted in consideration of the requirements set :@0.096734:0.497559:0.456647:0.497559:0.456647:0.486975:0.096734:0.486975:0.003191:0.005712:0.005201:0.007897:0.008982:0.008903:0.008982:0.005121:0.007977:0.008982:0.006461:0.003271:0.007562:0.006461:0.007052:0.009062:0.008823:0.006557:0.003861:0.009078:0.008057:0.005552:0.007722:0.005409:0.003654:0.009062:0.008823:0.006047:0.008903:0.004786:0.004866:0.005409:0.009030:0.008153:0.005632:0.005377:0.008057:0.009158:0.008823:0.003861:0.005297:0.008057:0.013354:0.008057:0.008823:0.005201:0.006765:0.004659:0.006557:0.008057:0.005201:0.004371
out in  HM Treasury's Government Financial  Reporting :@0.096314:0.512940:0.471065:0.512940:0.471065:0.502355:0.096314:0.502355:0.008982:0.008823:0.005201:0.005632:0.003271:0.007642:0.004371:0.002425:0.010163:0.012843:0.006047:0.007722:0.005201:0.007722:0.007642:0.006302:0.008488:0.005201:0.007227:0.003366:0.006382:0.006047:0.010945:0.009349:0.007419:0.008344:0.005552:0.009030:0.013737:0.008344:0.009030:0.005409:0.005217:0.007562:0.003861:0.008392:0.007802:0.008647:0.006972:0.003861:0.007642:0.003861:0.004371:0.002680:0.009062:0.007802:0.008823:0.008727:0.005201:0.005042:0.003606:0.008567:0.008823:0.004371
Manual, which require entities to adopt the going :@0.096734:0.528025:0.448080:0.528025:0.448080:0.517440:0.096734:0.517440:0.014104:0.008121:0.008839:0.009030:0.007929:0.003861:0.003462:0.005520:0.011535:0.009285:0.003861:0.007562:0.009238:0.006461:0.005297:0.007802:0.008903:0.008567:0.003606:0.005201:0.007802:0.005632:0.007977:0.008823:0.005201:0.003861:0.005201:0.003861:0.007977:0.006765:0.004738:0.005121:0.008982:0.005632:0.008121:0.008918:0.008982:0.009062:0.005201:0.004866:0.005409:0.008695:0.008057:0.005632:0.008727:0.008727:0.003606:0.008488:0.008727:0.004371
concern basis of accounting in the preparation of the :@0.096314:0.543169:0.472309:0.543169:0.472309:0.532585:0.096314:0.532585:0.007132:0.009062:0.008823:0.007052:0.008153:0.005377:0.008823:0.006461:0.008727:0.007562:0.006382:0.003606:0.006382:0.005201:0.009349:0.004754:0.005297:0.007897:0.007132:0.007371:0.008998:0.008823:0.009030:0.005153:0.003861:0.008727:0.009158:0.006461:0.003271:0.007562:0.005632:0.005409:0.009030:0.008153:0.005632:0.009158:0.005377:0.008057:0.009062:0.007802:0.005552:0.007722:0.005409:0.003574:0.008982:0.008727:0.006047:0.009349:0.004754:0.004866:0.005121:0.008647:0.007977:0.004371
financial statements where it is anticipated that the :@0.095894:0.558550:0.458232:0.558550:0.458232:0.547965:0.095894:0.547965:0.004994:0.003861:0.009030:0.007818:0.008823:0.007371:0.003622:0.008121:0.003638:0.005632:0.006765:0.005409:0.008121:0.005233:0.008344:0.013481:0.008344:0.009030:0.005137:0.006765:0.004371:0.011710:0.009238:0.008344:0.005760:0.008344:0.005839:0.003526:0.004866:0.005712:0.003191:0.005632:0.005297:0.008121:0.008583:0.005409:0.003654:0.007132:0.003861:0.009078:0.007897:0.005201:0.008057:0.009158:0.005632:0.005409:0.009030:0.008312:0.005409:0.004914:0.005121:0.008647:0.007977:0.004371
services which they provide will continue into the future.:@0.095894:0.573930:0.489982:0.573930:0.489982:0.563346:0.095894:0.563346:0.006557:0.007977:0.005297:0.007307:0.003861:0.006892:0.007977:0.006557:0.004371:0.011758:0.009238:0.003861:0.007562:0.009238:0.005632:0.005409:0.009030:0.008153:0.007722:0.005121:0.008903:0.005201:0.008823:0.007227:0.003606:0.008823:0.007802:0.004866:0.011344:0.003861:0.003861:0.003861:0.006477:0.007132:0.009062:0.009030:0.005153:0.003861:0.008823:0.008823:0.008153:0.006047:0.003606:0.008488:0.005042:0.008727:0.005201:0.005409:0.009030:0.008153:0.004786:0.004994:0.008855:0.005409:0.009030:0.005297:0.008344:0.003462
Other information:@0.096734:0.603266:0.296676:0.603266:0.296676:0.587668:0.096734:0.587668:0.017822:0.009146:0.014154:0.012461:0.009358:0.008017:0.006677:0.013637:0.008723:0.013942:0.009146:0.020902:0.012344:0.008911:0.006677:0.013801:0.014225
The other information comprises information included :@0.095894:0.624118:0.477936:0.624118:0.477936:0.613534:0.095894:0.613534:0.008360:0.008599:0.008057:0.005201:0.009349:0.005409:0.008663:0.008344:0.005345:0.005632:0.003861:0.008823:0.004786:0.009062:0.005377:0.013434:0.008121:0.005058:0.003861:0.008982:0.008823:0.006047:0.007052:0.008982:0.013354:0.009062:0.005377:0.003861:0.006557:0.008057:0.006765:0.005488:0.003861:0.008647:0.004994:0.009030:0.005552:0.013418:0.008121:0.005153:0.003861:0.009078:0.009030:0.006334:0.003606:0.008567:0.006892:0.003606:0.008567:0.008903:0.007802:0.008903:0.004371
in the annual report,  but does not include the financial :@0.096734:0.639203:0.482365:0.639203:0.482365:0.628619:0.096734:0.628619:0.003271:0.007642:0.005632:0.005409:0.008695:0.008057:0.005632:0.008121:0.008583:0.008823:0.008727:0.007897:0.003861:0.006382:0.005377:0.007977:0.009062:0.008982:0.005297:0.005201:0.003271:0.004371:0.002425:0.008903:0.008567:0.005121:0.005201:0.008903:0.008903:0.007977:0.006461:0.005712:0.008567:0.008823:0.005121:0.005712:0.003861:0.008647:0.007052:0.003861:0.008567:0.009062:0.008057:0.005297:0.005409:0.008695:0.008057:0.005201:0.004786:0.003861:0.008727:0.008121:0.008583:0.007371:0.003622:0.008121:0.003638:0.004371
statements nor my auditor's certificate thereon. The :@0.095894:0.654347:0.461008:0.654347:0.461008:0.643763:0.095894:0.643763:0.006765:0.005153:0.008121:0.005233:0.008344:0.013481:0.008344:0.008791:0.005409:0.006765:0.005456:0.008727:0.008903:0.005297:0.005712:0.012939:0.007227:0.004786:0.007802:0.008647:0.009062:0.003861:0.005042:0.009062:0.005297:0.003669:0.006414:0.005201:0.007371:0.008344:0.005361:0.005409:0.003861:0.004754:0.003861:0.007371:0.007834:0.005409:0.008344:0.005058:0.005201:0.008823:0.008153:0.005552:0.008137:0.009158:0.009030:0.003223:0.006461:0.008057:0.008567:0.007897:0.004371
Accounting Officer is responsible for the other information. :@0.095894:0.669728:0.513402:0.669728:0.513402:0.659144:0.095894:0.659144:0.010291:0.007371:0.007195:0.009349:0.009030:0.008743:0.005409:0.003861:0.009030:0.009158:0.006047:0.011838:0.004994:0.004994:0.003622:0.007371:0.008073:0.005552:0.005536:0.003191:0.005712:0.005632:0.005297:0.007977:0.006461:0.008982:0.008903:0.008647:0.006382:0.003861:0.008823:0.003861:0.007818:0.005201:0.004994:0.009349:0.005552:0.004707:0.005409:0.009030:0.008153:0.005201:0.009349:0.005409:0.008663:0.008344:0.005345:0.005632:0.003861:0.008727:0.004994:0.008950:0.005552:0.013338:0.008121:0.005153:0.003861:0.008982:0.009030:0.003223:0.004371
My opinion on the financial statements does not cover :@0.096734:0.684813:0.481584:0.684813:0.481584:0.674229:0.096734:0.674229:0.013689:0.007307:0.004786:0.008982:0.009062:0.003861:0.008488:0.003861:0.008727:0.008647:0.006047:0.008567:0.008312:0.005632:0.005409:0.008695:0.008057:0.005297:0.004994:0.003861:0.008775:0.008121:0.008679:0.007371:0.003622:0.008121:0.003638:0.006047:0.006765:0.005153:0.008121:0.005233:0.008344:0.013481:0.008344:0.008791:0.005409:0.006765:0.005456:0.008823:0.008727:0.007897:0.006382:0.006047:0.008567:0.008903:0.005121:0.005201:0.007052:0.008823:0.007227:0.007897:0.005297:0.004371
the other information and except to the extent otherwise :@0.095894:0.699957:0.500527:0.699957:0.500527:0.689373:0.095894:0.689373:0.005409:0.008695:0.008057:0.005712:0.009062:0.005409:0.008615:0.008153:0.005377:0.005712:0.003861:0.008823:0.004786:0.009062:0.005377:0.013434:0.008121:0.005058:0.003861:0.008982:0.008823:0.006047:0.007802:0.008567:0.008982:0.006047:0.008153:0.007132:0.007052:0.008153:0.009062:0.005201:0.004866:0.005121:0.008982:0.005201:0.005409:0.008695:0.008057:0.005632:0.008344:0.007323:0.005153:0.008153:0.009030:0.005153:0.005201:0.009349:0.005409:0.008759:0.008344:0.005552:0.011216:0.003861:0.006765:0.008105:0.004371
explicitly stated in my certificate,  I do not express any :@0.096314:0.715338:0.471480:0.715338:0.471480:0.704754:0.096314:0.704754:0.008153:0.007132:0.008982:0.003861:0.003526:0.007132:0.003861:0.005042:0.003861:0.007307:0.004371:0.006541:0.005201:0.007897:0.005201:0.008057:0.009062:0.006461:0.003271:0.007562:0.006461:0.012939:0.007227:0.005297:0.007371:0.008169:0.005552:0.005409:0.003861:0.004738:0.003861:0.007371:0.007913:0.005409:0.008344:0.003287:0.004371:0.002521:0.001595:0.006047:0.008647:0.008647:0.006047:0.008567:0.008903:0.005121:0.005297:0.007977:0.007052:0.008982:0.005297:0.008057:0.006461:0.006557:0.005201:0.007802:0.008567:0.007387:0.004371
form of assurance conclusion thereon.  In connection with :@0.095894:0.730422:0.502617:0.730422:0.502617:0.719837:0.095894:0.719837:0.004786:0.009158:0.005377:0.013354:0.006047:0.009349:0.004754:0.004866:0.008121:0.006493:0.006765:0.008679:0.005552:0.007881:0.009030:0.007004:0.008153:0.005632:0.007371:0.008918:0.008823:0.007052:0.003861:0.008567:0.006557:0.003861:0.008823:0.008727:0.005712:0.005409:0.009030:0.008073:0.005552:0.008137:0.009158:0.009030:0.003223:0.004371:0.002521:0.003446:0.007387:0.006047:0.007371:0.008998:0.008823:0.008727:0.008153:0.007132:0.005409:0.003654:0.009062:0.008823:0.005712:0.011535:0.003861:0.005409:0.009030:0.004371
my audit of the financial statements, my responsibility is :@0.096734:0.745566:0.491268:0.745566:0.491268:0.734982:0.096734:0.734982:0.012939:0.007227:0.004866:0.007897:0.008823:0.009397:0.003622:0.005409:0.005169:0.009349:0.004754:0.004786:0.005409:0.008695:0.008057:0.005297:0.004994:0.003861:0.008775:0.008121:0.008679:0.007371:0.003622:0.008121:0.003638:0.005632:0.006765:0.005409:0.008121:0.005409:0.008137:0.013737:0.008344:0.008823:0.005409:0.006765:0.003462:0.006286:0.012939:0.007227:0.005712:0.005297:0.007977:0.006557:0.009062:0.008982:0.008727:0.006461:0.003861:0.008903:0.003861:0.003526:0.003861:0.004962:0.007387:0.005297:0.003015:0.005377:0.004371
to read the other information and, in doing so, consider :@0.095894:0.760947:0.491641:0.760947:0.491641:0.750362:0.095894:0.750362:0.005042:0.008727:0.006047:0.005201:0.007642:0.007467:0.008647:0.005632:0.005409:0.008695:0.008057:0.005712:0.009062:0.005409:0.008615:0.008153:0.005377:0.005712:0.003861:0.008647:0.004994:0.009030:0.005552:0.013418:0.008121:0.005153:0.003861:0.009078:0.009030:0.005919:0.008121:0.008679:0.009397:0.003191:0.006461:0.003271:0.007562:0.006461:0.008823:0.008823:0.003606:0.008567:0.008903:0.005632:0.006461:0.008823:0.003271:0.006461:0.007371:0.008839:0.008727:0.006461:0.003861:0.008903:0.008057:0.005377:0.004371
whether the other information is materially inconsistent :@0.095558:0.776030:0.488880:0.776030:0.488880:0.765446:0.095558:0.765446:0.011838:0.009317:0.008344:0.005680:0.009030:0.008599:0.005552:0.004866:0.005409:0.008695:0.008057:0.005632:0.009349:0.005409:0.008663:0.008344:0.005345:0.005632:0.003861:0.008823:0.004786:0.009062:0.005377:0.013434:0.008121:0.005058:0.003861:0.008982:0.008823:0.006461:0.003191:0.005712:0.005632:0.013354:0.007897:0.005409:0.008025:0.005377:0.003861:0.007897:0.003861:0.003861:0.007387:0.005201:0.003861:0.008647:0.007132:0.009158:0.008727:0.006765:0.003654:0.006557:0.005409:0.007945:0.008823:0.005201:0.004371
with the financial statements or my knowledge obtained in :@0.095558:0.791114:0.513051:0.791114:0.513051:0.780530:0.095558:0.780530:0.011535:0.003861:0.005680:0.009030:0.005744:0.005409:0.008695:0.008057:0.005201:0.004994:0.003861:0.009030:0.007818:0.008823:0.007371:0.003622:0.008121:0.003638:0.006047:0.006765:0.005409:0.007897:0.005409:0.008025:0.013737:0.008009:0.009030:0.005153:0.006765:0.005584:0.008567:0.005121:0.005712:0.012939:0.007227:0.005632:0.007722:0.009030:0.009110:0.011535:0.003669:0.008344:0.009206:0.009397:0.008153:0.005632:0.008982:0.009062:0.005201:0.007897:0.003861:0.008727:0.008057:0.009062:0.006461:0.003111:0.007387:0.004371
the audit or otherwise appears to be materially misstated.  If :@0.095894:0.806555:0.515843:0.806555:0.515843:0.795971:0.095894:0.795971:0.005409:0.008695:0.008057:0.005297:0.007897:0.008823:0.009397:0.003622:0.005409:0.005169:0.008567:0.005121:0.005201:0.009349:0.005409:0.008839:0.008344:0.005552:0.011535:0.003861:0.006765:0.008105:0.005201:0.007802:0.009062:0.009158:0.008057:0.007897:0.005377:0.006765:0.004738:0.005121:0.008982:0.006047:0.008312:0.007387:0.006047:0.013274:0.007802:0.005409:0.007945:0.005377:0.003861:0.007818:0.003861:0.003861:0.007307:0.005297:0.013274:0.003861:0.006302:0.006557:0.005201:0.007897:0.005201:0.008153:0.009062:0.003462:0.004371:0.002409:0.003526:0.004116:0.004371
I identify such material inconsistencies or apparent material :@0.096734:0.821639:0.512439:0.821639:0.512439:0.811055:0.096734:0.811055:0.001595:0.006461:0.003861:0.009078:0.008057:0.008823:0.005201:0.003861:0.004786:0.007722:0.004627:0.006382:0.008567:0.007052:0.008647:0.006461:0.013354:0.007722:0.005409:0.007865:0.005297:0.003861:0.007642:0.003861:0.006222:0.003861:0.008727:0.007132:0.009158:0.008727:0.006765:0.003654:0.006557:0.005409:0.007945:0.008823:0.007132:0.003861:0.008057:0.006765:0.005073:0.008823:0.005297:0.005201:0.008121:0.009014:0.009381:0.007834:0.005552:0.008057:0.009030:0.005153:0.005632:0.012939:0.007562:0.005201:0.007897:0.005297:0.003861:0.007562:0.003861:0.004371
misstatements,  I am required to determine whether this :@0.096734:0.836723:0.489194:0.836723:0.489194:0.826138:0.096734:0.826138:0.013354:0.003861:0.006461:0.006765:0.005153:0.008121:0.005153:0.008344:0.013242:0.008344:0.008695:0.005409:0.006509:0.003462:0.004371:0.002409:0.001595:0.006047:0.007802:0.013098:0.006047:0.005297:0.007802:0.008903:0.008567:0.003606:0.005201:0.007802:0.008903:0.005632:0.005121:0.008982:0.005632:0.009397:0.007977:0.005409:0.007945:0.005377:0.013434:0.003861:0.008647:0.008057:0.004866:0.011838:0.009317:0.008567:0.005632:0.009238:0.008567:0.005552:0.004946:0.005042:0.008567:0.003861:0.006302:0.004371
gives rise to a material misstatement in the financial :@0.096314:0.852164:0.461365:0.852164:0.461365:0.841580:0.096314:0.841580:0.008903:0.003606:0.007132:0.007802:0.006382:0.005712:0.005121:0.003526:0.006206:0.007642:0.004866:0.005121:0.008982:0.005632:0.006892:0.006461:0.013098:0.007722:0.005201:0.007897:0.005297:0.003861:0.007642:0.003861:0.006637:0.013513:0.003861:0.006557:0.006765:0.005153:0.008121:0.005153:0.008344:0.013322:0.008344:0.008695:0.005409:0.005504:0.003271:0.007642:0.005632:0.005409:0.008695:0.008057:0.005201:0.004786:0.003861:0.008727:0.008121:0.008583:0.007371:0.003622:0.008121:0.003638:0.004371
statements themselves.  If,  based on the work I  have :@0.095894:0.867249:0.462269:0.867249:0.462269:0.856665:0.095894:0.856665:0.006765:0.005153:0.008121:0.005233:0.008344:0.013481:0.008344:0.008791:0.005409:0.006765:0.004627:0.005201:0.009030:0.008009:0.013434:0.006765:0.008009:0.003861:0.007387:0.008153:0.006765:0.003223:0.004371:0.002856:0.003861:0.004371:0.003015:0.004371:0.002521:0.008823:0.007562:0.006302:0.007722:0.008727:0.006047:0.008567:0.008312:0.005632:0.005409:0.009030:0.008153:0.004371:0.012093:0.009828:0.005791:0.008232:0.005632:0.001675:0.004371:0.002425:0.008567:0.007562:0.007132:0.007802:0.004371
performed,  I conclude that there is a material misstatement :@0.096734:0.882393:0.515231:0.882393:0.515231:0.871809:0.096734:0.871809:0.009158:0.008153:0.005377:0.004994:0.009030:0.005377:0.013434:0.008153:0.009158:0.003462:0.004371:0.002409:0.001595:0.006047:0.007371:0.008998:0.009030:0.007004:0.003861:0.008823:0.009397:0.007977:0.004866:0.005409:0.009030:0.008312:0.005409:0.004834:0.005201:0.009030:0.008009:0.005552:0.008057:0.005712:0.003191:0.005632:0.005632:0.006892:0.006047:0.013354:0.007722:0.005409:0.007865:0.005297:0.003861:0.007642:0.003861:0.006302:0.013354:0.003861:0.006382:0.006765:0.005153:0.008121:0.005153:0.008344:0.013242:0.008344:0.008695:0.005409:0.004371
of this other information,  I am required to report that fact.:@0.096314:0.897774:0.503404:0.897774:0.503404:0.887190:0.096314:0.887190:0.008903:0.004786:0.004866:0.005409:0.008775:0.003861:0.006557:0.005201:0.009158:0.005409:0.008615:0.008153:0.005377:0.005632:0.003861:0.009030:0.004738:0.009349:0.005345:0.013737:0.007929:0.005409:0.003654:0.009349:0.009030:0.003207:0.004371:0.002521:0.001595:0.006047:0.007802:0.013178:0.006047:0.005201:0.007802:0.008903:0.008567:0.003606:0.005201:0.007802:0.008903:0.005632:0.005121:0.008982:0.006047:0.005297:0.007897:0.008982:0.008903:0.005297:0.005121:0.004866:0.005409:0.009030:0.008312:0.005409:0.004914:0.004994:0.007945:0.007371:0.005217:0.003462
I have nothing to report in this regard.:@0.096734:0.919699:0.361767:0.919699:0.361767:0.909115:0.096734:0.909115:0.001595:0.006461:0.008647:0.007642:0.007227:0.007897:0.006047:0.008727:0.008903:0.005121:0.008727:0.003861:0.008488:0.008982:0.006047:0.005042:0.008647:0.006047:0.005297:0.007977:0.008982:0.008903:0.005297:0.005121:0.005632:0.003271:0.007642:0.006047:0.005201:0.008727:0.003861:0.006382:0.005632:0.005201:0.007802:0.008823:0.007642:0.005201:0.008823:0.003462
Opinion on other matters:@0.536905:0.243782:0.817328:0.243782:0.817328:0.228184:0.536905:0.228184:0.017469:0.014366:0.006677:0.013731:0.006466:0.014107:0.013848:0.008394:0.013355:0.013261:0.008488:0.014366:0.009146:0.014154:0.012720:0.009358:0.007594:0.020902:0.012344:0.008911:0.008911:0.012438:0.009075:0.010345
In my opinion the part of the Remuneration and Staff :@0.536905:0.264931:0.914560:0.264931:0.914560:0.254346:0.536905:0.254346:0.003446:0.007387:0.006461:0.012939:0.007227:0.005201:0.008982:0.009062:0.003861:0.008488:0.003861:0.008727:0.008647:0.005632:0.005409:0.008695:0.008057:0.006047:0.008982:0.007642:0.005297:0.005121:0.005201:0.009349:0.004754:0.004866:0.005409:0.008695:0.008057:0.006382:0.009238:0.007977:0.013354:0.008727:0.008823:0.008057:0.005377:0.007897:0.005201:0.003861:0.009078:0.008823:0.006382:0.007642:0.008488:0.008903:0.006047:0.008472:0.005217:0.008121:0.004722:0.004994:0.004371
Report to be audited has been properly prepared in :@0.537241:0.280312:0.898303:0.280312:0.898303:0.269728:0.537241:0.269728:0.009062:0.007897:0.008903:0.008903:0.005297:0.005121:0.004866:0.005121:0.008982:0.006047:0.008312:0.007387:0.005632:0.007802:0.008647:0.009062:0.003861:0.005042:0.008057:0.009062:0.006461:0.008567:0.007642:0.006382:0.006047:0.008727:0.007722:0.007722:0.008488:0.006461:0.008903:0.005297:0.008903:0.008982:0.007977:0.005297:0.003861:0.007227:0.005632:0.008903:0.005201:0.007802:0.008903:0.007642:0.005297:0.007802:0.008903:0.006461:0.003111:0.007307:0.004371
accordance with Secretary of State directions issued :@0.536485:0.295694:0.901153:0.295694:0.901153:0.285110:0.536485:0.285110:0.007897:0.007052:0.007371:0.009094:0.005552:0.009062:0.008121:0.008759:0.007132:0.008153:0.004866:0.011535:0.003861:0.005680:0.009030:0.006509:0.008232:0.008057:0.007132:0.005377:0.008057:0.005409:0.007770:0.005377:0.007467:0.005297:0.009349:0.004754:0.004786:0.008472:0.005217:0.008121:0.005153:0.008153:0.005201:0.009062:0.003861:0.005297:0.008057:0.007132:0.005201:0.003861:0.009078:0.008727:0.006765:0.005488:0.003526:0.006302:0.006206:0.008392:0.007642:0.008647:0.004371
under the National  Health Service Act 2006, and that::@0.536905:0.311076:0.911911:0.311076:0.911911:0.300492:0.536905:0.300492:0.009030:0.008599:0.009158:0.008153:0.005377:0.004786:0.005409:0.008695:0.008057:0.006047:0.011344:0.007722:0.005042:0.003606:0.008903:0.008488:0.007722:0.003606:0.004371:0.002521:0.010753:0.007802:0.007722:0.003606:0.005042:0.008567:0.006047:0.008232:0.007977:0.005297:0.007307:0.003861:0.006972:0.007977:0.004786:0.010657:0.007562:0.005409:0.005424:0.008982:0.008982:0.008903:0.008982:0.003462:0.006190:0.007642:0.008488:0.008903:0.005632:0.005409:0.009030:0.007897:0.005409:0.003462
In my opinion, based on the work undertaken :@0.536905:0.333347:0.860905:0.333347:0.860905:0.322763:0.536905:0.322763:0.003446:0.007387:0.006461:0.012939:0.007227:0.005201:0.008982:0.009158:0.003861:0.008727:0.003861:0.008982:0.008727:0.003462:0.006701:0.008823:0.007562:0.006302:0.007722:0.008727:0.006047:0.008567:0.008392:0.005632:0.005409:0.009030:0.008153:0.004371:0.012093:0.009828:0.005791:0.008232:0.005632:0.008823:0.008727:0.009158:0.008153:0.005377:0.005409:0.007770:0.007929:0.008025:0.008823:0.004371
in the course of the audit::@0.536905:0.348729:0.716024:0.348729:0.716024:0.338145:0.536905:0.338145:0.003271:0.007562:0.005632:0.005409:0.008695:0.008057:0.005712:0.007132:0.008982:0.008727:0.005377:0.006461:0.007977:0.005712:0.009349:0.004754:0.004786:0.005409:0.008695:0.008057:0.005632:0.007897:0.008567:0.008982:0.003861:0.004962:0.003462
•  the parts of the Accountability report subject to :@0.536905:0.370941:0.898733:0.370941:0.898733:0.360356:0.536905:0.360356:0.006477:0.004371:0.007291:0.005409:0.009030:0.008073:0.006461:0.009158:0.007802:0.005377:0.005409:0.006509:0.005297:0.009349:0.004754:0.005201:0.005409:0.009030:0.008153:0.004786:0.010498:0.007371:0.007658:0.009349:0.009381:0.009030:0.005664:0.008312:0.009381:0.004052:0.003861:0.004036:0.005409:0.008025:0.005632:0.005552:0.007961:0.009158:0.009062:0.005377:0.005201:0.005632:0.006765:0.008855:0.009381:0.003861:0.008169:0.007371:0.005217:0.004786:0.005121:0.008982:0.004371
audit have been  properly prepared  in accordance :@0.555378:0.386382:0.908176:0.386382:0.908176:0.375798:0.555378:0.375798:0.008121:0.009030:0.009397:0.003861:0.005409:0.005744:0.008823:0.007897:0.007467:0.008057:0.006047:0.008982:0.007897:0.007897:0.008647:0.004371:0.002521:0.009158:0.005377:0.008982:0.009062:0.008057:0.005377:0.003861:0.007307:0.005712:0.009158:0.005297:0.007977:0.009062:0.007722:0.005377:0.007977:0.009062:0.004371:0.002521:0.003271:0.007562:0.006461:0.008121:0.007371:0.007371:0.009349:0.005552:0.009174:0.008121:0.009030:0.007116:0.008344:0.004371
with Secretary of State directions made under :@0.554623:0.401764:0.885515:0.401764:0.885515:0.391179:0.554623:0.391179:0.011918:0.004036:0.005632:0.009397:0.006461:0.008472:0.008073:0.007371:0.005552:0.008073:0.005409:0.008121:0.005361:0.007722:0.005217:0.009349:0.005185:0.005201:0.008472:0.005217:0.008121:0.005153:0.008153:0.006047:0.009397:0.003622:0.005552:0.008057:0.007371:0.005137:0.003861:0.009158:0.008823:0.006765:0.005999:0.013434:0.007897:0.009397:0.007977:0.006047:0.009030:0.008599:0.009158:0.008153:0.005377:0.004371
the National  Health Service Act 2006;  and:@0.555042:0.417146:0.854649:0.417146:0.854649:0.406561:0.555042:0.406561:0.005409:0.009030:0.008073:0.006461:0.011583:0.007897:0.005201:0.003861:0.008903:0.008647:0.007897:0.003861:0.004371:0.002680:0.010833:0.007897:0.007722:0.003861:0.004962:0.008647:0.006461:0.008232:0.008153:0.005377:0.007467:0.003861:0.007132:0.008153:0.004866:0.010913:0.007642:0.005632:0.005632:0.009062:0.009158:0.008982:0.009062:0.003462:0.004371:0.002664:0.007642:0.008488:0.009397
•  the information given  in the  Performance and :@0.536905:0.439357:0.885523:0.439357:0.885523:0.428773:0.536905:0.428773:0.006477:0.004371:0.007291:0.005409:0.009030:0.008073:0.006461:0.003861:0.009030:0.004994:0.009158:0.005552:0.013737:0.008121:0.005409:0.003861:0.009174:0.009030:0.006334:0.008903:0.003861:0.007052:0.007897:0.008567:0.004371:0.002521:0.003271:0.007642:0.006047:0.005409:0.009030:0.008073:0.004371:0.002521:0.008934:0.008344:0.005313:0.004994:0.009349:0.005313:0.013513:0.008121:0.009030:0.007116:0.008344:0.005935:0.007642:0.008488:0.008903:0.004371
Accountability reports for the financial year for :@0.554621:0.454799:0.892454:0.454799:0.892454:0.444214:0.554621:0.444214:0.010291:0.007594:0.007562:0.009349:0.009381:0.009030:0.005664:0.008312:0.009381:0.004052:0.003861:0.004036:0.005409:0.008025:0.005632:0.005552:0.007961:0.009062:0.008982:0.005377:0.005409:0.006430:0.005297:0.004994:0.009541:0.005552:0.005281:0.005409:0.009030:0.008153:0.005201:0.004994:0.003861:0.009206:0.008121:0.009030:0.007371:0.003861:0.008121:0.003861:0.005648:0.007722:0.008344:0.008121:0.005552:0.004946:0.004994:0.009349:0.005552:0.004371
which the financial statements are prepared  is :@0.554621:0.470476:0.887061:0.470476:0.887061:0.459892:0.554621:0.459892:0.011838:0.009397:0.004036:0.007642:0.009397:0.005632:0.005409:0.009030:0.008153:0.005632:0.004994:0.003861:0.009206:0.008121:0.009030:0.007371:0.003861:0.008121:0.003861:0.006493:0.006765:0.005409:0.008121:0.005409:0.008344:0.013737:0.008344:0.009030:0.005409:0.006765:0.005712:0.007722:0.005297:0.007897:0.006047:0.009062:0.005377:0.007977:0.009062:0.007722:0.005552:0.007881:0.009062:0.004371:0.002425:0.003111:0.005377:0.004371
consistent with the financial statements and is in :@0.555377:0.485858:0.906069:0.485858:0.906069:0.475274:0.555377:0.475274:0.007371:0.009349:0.009030:0.006765:0.003861:0.006765:0.005409:0.008344:0.009030:0.005409:0.004371:0.012046:0.004036:0.005632:0.009397:0.005712:0.005409:0.009030:0.008073:0.005712:0.004994:0.003861:0.009206:0.008121:0.009030:0.007371:0.003861:0.008121:0.003861:0.006414:0.006765:0.005409:0.008121:0.005409:0.008344:0.013737:0.008344:0.009030:0.005409:0.006765:0.005712:0.007802:0.008647:0.008982:0.006382:0.003366:0.005967:0.005632:0.003271:0.007642:0.004371
accordance with the applicable legal  requirements.:@0.555377:0.501240:0.915944:0.501240:0.915944:0.490656:0.555377:0.490656:0.008121:0.007371:0.007371:0.009349:0.005552:0.009397:0.008121:0.009030:0.007371:0.008169:0.005201:0.011758:0.003861:0.005712:0.009317:0.006047:0.005409:0.009030:0.008153:0.005632:0.008121:0.009094:0.009381:0.003861:0.003861:0.007371:0.007945:0.009381:0.003861:0.008089:0.006047:0.003526:0.007802:0.008823:0.007642:0.003606:0.004371:0.002521:0.005552:0.008137:0.009397:0.008743:0.003861:0.005377:0.008153:0.013513:0.008153:0.009030:0.005153:0.006765:0.003462
Matters on which I report:@0.537644:0.530871:0.818913:0.530871:0.818913:0.515273:0.537644:0.515273:0.021913:0.012344:0.009146:0.008817:0.012438:0.009146:0.010086:0.007641:0.013519:0.013425:0.007735:0.018739:0.014342:0.006677:0.011286:0.014154:0.009358:0.003621:0.009663:0.008981:0.012250:0.014013:0.013848:0.008981:0.009146
 :@0.818608:0.530871:0.825050:0.530871:0.825050:0.515273:0.818608:0.515273:0.006442
by exception:@0.537224:0.551954:0.677048:0.551954:0.677048:0.536356:0.537224:0.536356:0.014013:0.012179:0.006889:0.012508:0.012767:0.011074:0.012438:0.014272:0.009146:0.006301:0.014013:0.014225
In the light of the knowledge and understanding of NHS :@0.536905:0.572806:0.935029:0.572806:0.935029:0.562221:0.536905:0.562221:0.003446:0.007387:0.005632:0.005409:0.008695:0.008057:0.006047:0.003861:0.003526:0.009062:0.008647:0.005121:0.005297:0.008903:0.004786:0.004866:0.005409:0.009030:0.008073:0.005712:0.007929:0.009030:0.009158:0.011535:0.003861:0.008344:0.009174:0.009397:0.008153:0.005632:0.007642:0.008488:0.008823:0.006461:0.009030:0.008599:0.009158:0.008057:0.005377:0.006765:0.005073:0.007897:0.008823:0.009062:0.003861:0.008727:0.009158:0.006047:0.009349:0.004754:0.005632:0.010498:0.009908:0.007387:0.004371
Resolution and its environment obtained in the course :@0.537241:0.588484:0.918868:0.588484:0.918868:0.577900:0.537241:0.577900:0.008982:0.007897:0.006461:0.008903:0.003861:0.008392:0.005201:0.003861:0.008727:0.008647:0.006047:0.007642:0.008488:0.008903:0.006461:0.003446:0.004866:0.006126:0.005297:0.008344:0.009030:0.007403:0.003861:0.005377:0.009158:0.009030:0.013306:0.008344:0.008695:0.005409:0.005169:0.008903:0.009062:0.005201:0.007802:0.003861:0.008567:0.007977:0.009062:0.006382:0.003271:0.007642:0.005632:0.005409:0.009030:0.008153:0.005632:0.007052:0.008903:0.008647:0.005297:0.006461:0.007977:0.004371
of the audit, I have not identified material misstatements :@0.536485:0.603866:0.937417:0.603866:0.937417:0.593282:0.536485:0.593282:0.009349:0.004754:0.004786:0.005409:0.008695:0.008057:0.005712:0.008121:0.008679:0.009158:0.003861:0.005121:0.003462:0.006701:0.001595:0.006461:0.008727:0.007722:0.007387:0.007977:0.005712:0.008727:0.008982:0.005201:0.005632:0.003861:0.008823:0.007977:0.008727:0.005121:0.003861:0.004707:0.003861:0.007818:0.008982:0.006461:0.013274:0.007802:0.005201:0.007977:0.005297:0.003861:0.007642:0.003861:0.006302:0.013513:0.003861:0.006461:0.006765:0.005073:0.008121:0.005058:0.008153:0.013354:0.008153:0.008727:0.005409:0.006509:0.004371
in the Performance and Accountability reports.:@0.536905:0.619247:0.861160:0.619247:0.861160:0.608663:0.536905:0.608663:0.003271:0.007562:0.005632:0.005409:0.008695:0.008057:0.006047:0.008647:0.008344:0.005345:0.004994:0.009110:0.005552:0.013338:0.008121:0.008759:0.007132:0.008153:0.005632:0.007642:0.008488:0.008903:0.005632:0.010291:0.007179:0.007371:0.009349:0.009030:0.008759:0.005409:0.008121:0.009381:0.003861:0.003861:0.003861:0.005409:0.007722:0.005201:0.005297:0.007802:0.008903:0.008823:0.005201:0.005121:0.006382:0.003462
I have nothing to report in respect of the following :@0.536905:0.634630:0.895079:0.634630:0.895079:0.624046:0.536905:0.624046:0.001595:0.006461:0.008727:0.007722:0.007387:0.007977:0.005632:0.008823:0.009062:0.005201:0.008727:0.003861:0.008488:0.009062:0.005632:0.005121:0.008982:0.006047:0.005297:0.007897:0.008982:0.008903:0.005297:0.005121:0.005632:0.003271:0.007642:0.006461:0.005377:0.007897:0.006461:0.008982:0.007897:0.007052:0.005121:0.005201:0.009349:0.004754:0.004866:0.005409:0.008695:0.008057:0.005201:0.004994:0.009349:0.003861:0.003622:0.009349:0.011216:0.003861:0.009030:0.009190:0.004371
matters which I report to you if, in my opinion::@0.536905:0.650071:0.861878:0.650071:0.861878:0.639487:0.536905:0.639487:0.013513:0.007802:0.005409:0.005089:0.008057:0.005552:0.006541:0.004371:0.011535:0.009365:0.003861:0.007562:0.009238:0.006461:0.001595:0.006461:0.005297:0.007897:0.008982:0.008903:0.005297:0.005121:0.004866:0.005121:0.008982:0.005201:0.007227:0.008823:0.008567:0.006461:0.003861:0.004531:0.003271:0.006461:0.003271:0.007562:0.006461:0.012939:0.007227:0.005297:0.008982:0.008982:0.003861:0.008488:0.003861:0.008727:0.008567:0.003462
•  I  have not received all of the information and :@0.536905:0.672283:0.880274:0.672283:0.880274:0.661699:0.536905:0.661699:0.006477:0.004371:0.008121:0.001595:0.004371:0.002521:0.008823:0.007897:0.007467:0.008057:0.006047:0.008823:0.008982:0.005201:0.006047:0.005377:0.007977:0.007052:0.008057:0.003861:0.007132:0.007977:0.008982:0.006047:0.007387:0.003526:0.003526:0.006047:0.009349:0.005185:0.004866:0.005409:0.009030:0.008153:0.006047:0.003861:0.009030:0.004994:0.009349:0.005552:0.013737:0.008121:0.005409:0.003861:0.009349:0.009030:0.005967:0.007642:0.008488:0.008823:0.004371
explanations I  require for my audit; or:@0.555378:0.687665:0.823842:0.687665:0.823842:0.677080:0.555378:0.677080:0.008344:0.007323:0.009381:0.003861:0.008121:0.009030:0.008121:0.005409:0.003861:0.009349:0.009030:0.006765:0.006126:0.001675:0.004371:0.002425:0.005377:0.008057:0.009062:0.008727:0.003861:0.005201:0.008057:0.005297:0.004994:0.009541:0.005552:0.006126:0.012939:0.007227:0.005201:0.008121:0.009030:0.009636:0.003861:0.005409:0.003462:0.006414:0.008567:0.005552
•  adequate accounting  records have not been :@0.536905:0.709936:0.872584:0.709936:0.872584:0.699351:0.536905:0.699351:0.006477:0.004371:0.007706:0.008121:0.009397:0.008344:0.009397:0.009030:0.008121:0.005409:0.008344:0.006047:0.008121:0.007371:0.007179:0.009349:0.009030:0.008823:0.005409:0.003861:0.009030:0.009158:0.004371:0.002521:0.005297:0.007977:0.007132:0.009062:0.005377:0.008982:0.006557:0.006047:0.008727:0.007722:0.007387:0.007977:0.006461:0.008727:0.008982:0.005201:0.005712:0.008823:0.007802:0.007802:0.008567:0.004371
kept by NHS  Resolution or returns adequate :@0.555798:0.725317:0.872986:0.725317:0.872986:0.714732:0.555798:0.714732:0.007929:0.008344:0.009078:0.005409:0.005935:0.008647:0.007052:0.005632:0.010913:0.010418:0.007722:0.004371:0.002521:0.009317:0.008153:0.006557:0.008982:0.003861:0.008567:0.005409:0.003574:0.008982:0.008727:0.006461:0.008823:0.005297:0.005632:0.005552:0.008137:0.005409:0.009030:0.005297:0.009030:0.006765:0.005616:0.008121:0.009397:0.008344:0.009397:0.008743:0.008121:0.005409:0.008137:0.004371
for my audit have not been  received from :@0.555042:0.740697:0.855255:0.740697:0.855255:0.730113:0.555042:0.730113:0.004994:0.009541:0.005552:0.006126:0.013098:0.007387:0.005297:0.008121:0.008839:0.009397:0.003861:0.005217:0.005632:0.008823:0.007897:0.007467:0.008057:0.006047:0.009030:0.009110:0.005409:0.005504:0.008982:0.007897:0.007897:0.008647:0.004371:0.002521:0.005377:0.007977:0.007052:0.008057:0.003861:0.007132:0.007977:0.008982:0.005632:0.004994:0.005552:0.009014:0.013513:0.004371
branches not visited  by my staff; or:@0.555798:0.756079:0.805372:0.756079:0.805372:0.745495:0.555798:0.745495:0.009381:0.005552:0.008121:0.008855:0.007371:0.009030:0.008344:0.006765:0.005935:0.008727:0.008982:0.005201:0.004371:0.007387:0.003861:0.006557:0.003861:0.005121:0.008057:0.009158:0.004371:0.002521:0.008647:0.007052:0.005632:0.013178:0.007387:0.005297:0.006765:0.005584:0.008121:0.004994:0.005281:0.003462:0.006446:0.008647:0.005552
•  the financial statements and the parts of the :@0.536905:0.778353:0.876572:0.778353:0.876572:0.767768:0.536905:0.767768:0.006477:0.004371:0.007291:0.005409:0.009030:0.008073:0.005712:0.004994:0.003861:0.009206:0.008121:0.009030:0.007371:0.003861:0.008121:0.003861:0.006414:0.006765:0.005409:0.008121:0.005409:0.008344:0.013737:0.008344:0.009030:0.005409:0.006765:0.005712:0.007802:0.008647:0.008982:0.005632:0.005409:0.009030:0.008153:0.006382:0.009062:0.007722:0.005297:0.005409:0.006430:0.005632:0.009349:0.004754:0.005201:0.005409:0.008695:0.008057:0.004371
Accountability report subject to audit are not in :@0.554621:0.793733:0.896729:0.793733:0.896729:0.783149:0.554621:0.783149:0.010291:0.007594:0.007562:0.009349:0.009381:0.009030:0.005664:0.008312:0.009381:0.004052:0.003861:0.004036:0.005409:0.008025:0.005632:0.005552:0.007961:0.009158:0.009062:0.005377:0.005201:0.005712:0.006765:0.008855:0.009381:0.003861:0.008089:0.007371:0.005217:0.004866:0.005409:0.009030:0.005712:0.008121:0.008839:0.009397:0.003861:0.005217:0.005632:0.007802:0.005297:0.007897:0.006047:0.009030:0.009030:0.005409:0.005504:0.003111:0.007387:0.004371
agreement with the accounting records and :@0.555377:0.809411:0.871384:0.809411:0.871384:0.798826:0.555377:0.798826:0.008121:0.009605:0.005552:0.008344:0.008344:0.013737:0.008344:0.009030:0.005409:0.004547:0.011918:0.004036:0.005712:0.009397:0.006047:0.005409:0.009030:0.008153:0.005632:0.008121:0.007163:0.007371:0.009349:0.009030:0.009030:0.005409:0.003861:0.009030:0.009397:0.006461:0.005297:0.007977:0.007132:0.009062:0.005377:0.008982:0.006557:0.005632:0.007642:0.008488:0.008903:0.004371
returns; or:@0.555796:0.824792:0.629458:0.824792:0.629458:0.814207:0.555796:0.814207:0.005552:0.008344:0.005409:0.008823:0.005552:0.009030:0.006765:0.003462:0.006350:0.008823:0.005552
•  certain disclosures of remuneration specified  by HM :@0.536905:0.847007:0.927881:0.847007:0.927881:0.836422:0.536905:0.836422:0.006477:0.004371:0.007706:0.007371:0.007993:0.005552:0.005409:0.007770:0.003861:0.008823:0.006461:0.009158:0.003861:0.006557:0.007132:0.003861:0.009158:0.006557:0.009030:0.005329:0.008153:0.006765:0.005488:0.009349:0.004754:0.006047:0.005552:0.008137:0.013737:0.008855:0.009030:0.008105:0.005552:0.008121:0.005217:0.003861:0.009158:0.009030:0.006414:0.006765:0.008934:0.008344:0.007020:0.003861:0.004994:0.003654:0.008153:0.009158:0.004371:0.002425:0.008647:0.007052:0.006047:0.010322:0.013098:0.004371
Treasury's Government Financial  Reporting  Manual :@0.555041:0.862447:0.919326:0.862447:0.919326:0.851862:0.555041:0.851862:0.008057:0.005297:0.007977:0.007802:0.006461:0.008647:0.005297:0.007387:0.003446:0.006461:0.006047:0.010945:0.009541:0.007642:0.008567:0.005552:0.009317:0.013944:0.008567:0.009030:0.005584:0.005712:0.007786:0.003638:0.008727:0.008121:0.008679:0.007132:0.003861:0.007897:0.003861:0.004371:0.002425:0.009158:0.007977:0.009158:0.009062:0.005377:0.005201:0.003861:0.008727:0.009158:0.004371:0.002856:0.014024:0.007897:0.008823:0.008727:0.008121:0.003638:0.004371
have not been  made or parts of the Remuneration :@0.555796:0.877829:0.918295:0.877829:0.918295:0.867244:0.555796:0.867244:0.008823:0.007897:0.007467:0.008057:0.006047:0.009030:0.009110:0.005409:0.005504:0.008982:0.007897:0.007897:0.008647:0.004371:0.002521:0.013354:0.007802:0.009062:0.008057:0.006047:0.008823:0.005297:0.005632:0.009158:0.007802:0.005377:0.005409:0.006509:0.005632:0.009349:0.004754:0.005297:0.005409:0.009030:0.008073:0.006461:0.009541:0.008344:0.013434:0.008823:0.009030:0.008105:0.005552:0.008121:0.005137:0.003861:0.009158:0.009030:0.004371
and Staff Report to be audited is not in agreement :@0.555377:0.893209:0.920172:0.893209:0.920172:0.882625:0.555377:0.882625:0.007802:0.008647:0.008982:0.006461:0.008727:0.005409:0.008360:0.004994:0.004994:0.006142:0.009317:0.008057:0.009062:0.008982:0.005377:0.005201:0.005201:0.005409:0.009126:0.005632:0.008823:0.007722:0.005632:0.007897:0.008727:0.009397:0.003622:0.005409:0.008105:0.009397:0.006733:0.003191:0.005632:0.006047:0.008823:0.008982:0.005201:0.006047:0.003271:0.007562:0.006461:0.008121:0.009397:0.005552:0.008344:0.008137:0.013737:0.008344:0.008823:0.005409:0.004371
with the accounting records and  returns; or:@0.554621:0.908590:0.865826:0.908590:0.865826:0.898006:0.554621:0.898006:0.011918:0.004036:0.005632:0.009397:0.006047:0.005409:0.009030:0.008153:0.005632:0.008121:0.007371:0.007371:0.009349:0.009030:0.009030:0.005409:0.003861:0.009030:0.009397:0.006334:0.005297:0.007977:0.007132:0.009062:0.005377:0.008982:0.006557:0.005632:0.007802:0.008567:0.008982:0.004371:0.002521:0.005552:0.008344:0.005409:0.008823:0.005552:0.009030:0.006765:0.003462:0.006254:0.008647:0.005552
•  the Governance Statement does not reflect :@0.536905:0.930865:0.867750:0.930865:0.867750:0.920280:0.536905:0.920280:0.006477:0.004371:0.007291:0.005409:0.009030:0.008073:0.006461:0.010945:0.009620:0.007642:0.008344:0.005760:0.009030:0.008121:0.009301:0.007371:0.008344:0.005775:0.008472:0.005409:0.008121:0.005632:0.008344:0.013992:0.008344:0.009206:0.005409:0.005345:0.009158:0.009062:0.008153:0.006765:0.005488:0.009030:0.009110:0.005409:0.005504:0.005552:0.008137:0.004994:0.003861:0.008025:0.007371:0.005217:0.004371
compliance with  HM Treasury's guidance.:@0.555378:0.946247:0.847661:0.946247:0.847661:0.935662:0.555378:0.935662:0.007371:0.009349:0.013737:0.009381:0.003861:0.003861:0.008121:0.009030:0.007371:0.008344:0.004643:0.011918:0.004036:0.005712:0.009397:0.004371:0.002856:0.010322:0.013098:0.006047:0.007977:0.005297:0.007897:0.007722:0.006382:0.008647:0.005297:0.007387:0.003446:0.006461:0.005632:0.009397:0.008743:0.003861:0.009397:0.007897:0.009030:0.007179:0.008344:0.003462