108:@0.049227:0.056159:0.070638:0.056159:0.070638:0.047246:0.049227:0.047246:0.006882:0.006801:0.007728
The certificate and report of the Comptroller and Auditor General to the Houses of Parliament:@0.162886:0.058552:0.904755:0.058552:0.904755:0.047968:0.162886:0.047968:0.009577:0.009832:0.008826:0.005299:0.007661:0.009050:0.006640:0.006464:0.004709:0.006113:0.004804:0.007981:0.008906:0.006464:0.008986:0.005634:0.008587:0.009976:0.010087:0.006464:0.006352:0.008858:0.010087:0.009752:0.006624:0.006209:0.004964:0.010327:0.006560:0.004405:0.006592:0.010087:0.009162:0.005634:0.010327:0.010087:0.015115:0.010247:0.006384:0.006352:0.010199:0.004709:0.004709:0.008906:0.006560:0.005203:0.008587:0.009656:0.009880:0.005810:0.011763:0.010087:0.010327:0.004788:0.006560:0.010247:0.006720:0.005203:0.011763:0.009066:0.010167:0.009066:0.006640:0.008986:0.004788:0.005634:0.006209:0.009928:0.005299:0.006560:0.010087:0.009162:0.005634:0.012513:0.009992:0.009912:0.007023:0.008938:0.007230:0.005299:0.010327:0.006560:0.005299:0.009992:0.008826:0.006560:0.004709:0.004709:0.008826:0.015035:0.008906:0.009912:0.006209
Responsibilities of the Accounting:@0.049227:0.107246:0.422890:0.107246:0.422890:0.091647:0.049227:0.091647:0.015124:0.012443:0.010161:0.014372:0.014113:0.014019:0.010161:0.006680:0.014231:0.006680:0.006515:0.006680:0.008938:0.006680:0.012396:0.010161:0.007644:0.014113:0.008821:0.006492:0.009150:0.014160:0.012537:0.007315:0.016206:0.011008:0.011079:0.014019:0.013854:0.013948:0.009150:0.006304:0.013948:0.014560
 :@0.422530:0.107246:0.428975:0.107246:0.428975:0.091647:0.422530:0.091647:0.006445
Officer for the financial statements:@0.048807:0.128626:0.434889:0.128626:0.434889:0.113028:0.048807:0.113028:0.017312:0.009009:0.008726:0.006680:0.010867:0.012443:0.009150:0.006892:0.009009:0.014372:0.009362:0.006751:0.009150:0.013784:0.012513:0.007739:0.009009:0.006445:0.013948:0.012443:0.013948:0.011079:0.006468:0.012443:0.006680:0.008350:0.010349:0.009150:0.012655:0.009150:0.012466:0.021546:0.012466:0.014231:0.009150:0.010349
As explained  more fully in the Statement of Accounting :@0.047967:0.149180:0.440417:0.149180:0.440417:0.138596:0.047967:0.138596:0.010295:0.006767:0.005538:0.008060:0.007055:0.008906:0.003863:0.007645:0.003863:0.008491:0.008060:0.008986:0.004373:0.002426:0.012944:0.008731:0.005203:0.007805:0.005299:0.004996:0.008858:0.003863:0.003863:0.007390:0.005634:0.003272:0.007645:0.005634:0.005411:0.008699:0.008060:0.005634:0.008475:0.005411:0.008124:0.005411:0.008348:0.013455:0.008348:0.009034:0.005219:0.005203:0.008906:0.004788:0.004868:0.010295:0.007087:0.007374:0.009098:0.009034:0.008858:0.005411:0.003863:0.008795:0.009401:0.004373
Officer's Responsibilities, the Accounting Officer :@0.048387:0.164859:0.387144:0.164859:0.387144:0.154275:0.048387:0.154275:0.011588:0.004996:0.004661:0.003863:0.006975:0.008060:0.005379:0.003671:0.006416:0.006049:0.009241:0.007981:0.006560:0.008906:0.008986:0.008651:0.006560:0.003863:0.008826:0.003863:0.003527:0.003863:0.004964:0.003863:0.007821:0.006560:0.003272:0.006049:0.005411:0.008699:0.008060:0.005299:0.010295:0.007182:0.007374:0.009178:0.009034:0.008858:0.005411:0.003863:0.009034:0.009162:0.006049:0.011843:0.004996:0.004996:0.003623:0.007374:0.008076:0.005554:0.004373
is responsible for::@0.048807:0.180241:0.168291:0.180241:0.168291:0.169657:0.048807:0.169657:0.003192:0.005634:0.005714:0.005379:0.007901:0.006464:0.008986:0.008906:0.008651:0.006384:0.003863:0.008826:0.003863:0.007725:0.005299:0.004788:0.009066:0.005379:0.003464
•  maintaining  proper accounting records;:@0.048807:0.202512:0.347454:0.202512:0.347454:0.191928:0.048807:0.191928:0.006480:0.004373:0.008124:0.013742:0.008124:0.003863:0.009034:0.005219:0.008124:0.003863:0.009034:0.003863:0.009034:0.009178:0.004373:0.002522:0.009066:0.005379:0.008986:0.009066:0.008060:0.005379:0.005634:0.008124:0.007374:0.007374:0.009353:0.008763:0.009034:0.005411:0.003863:0.008826:0.009401:0.006736:0.005299:0.007981:0.007135:0.009066:0.005379:0.008986:0.006560:0.003464
•  the preparation of the financial statements and :@0.048807:0.224427:0.407627:0.224427:0.407627:0.213842:0.048807:0.213842:0.006480:0.004373:0.007294:0.005411:0.009034:0.008156:0.006384:0.009385:0.005315:0.008156:0.009385:0.007757:0.005554:0.007885:0.005411:0.003863:0.009034:0.009034:0.006337:0.009353:0.004756:0.004868:0.005411:0.009034:0.008156:0.005634:0.004996:0.003863:0.009210:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.006496:0.006767:0.005411:0.008124:0.005411:0.008348:0.013742:0.008348:0.009034:0.005411:0.006767:0.005634:0.007645:0.008491:0.008906:0.004373
annual report in accordance with the applicable :@0.067372:0.240106:0.411237:0.240106:0.411237:0.229521:0.067372:0.229521:0.008124:0.009034:0.009034:0.009034:0.008124:0.003863:0.006384:0.005554:0.008060:0.009385:0.009018:0.005554:0.005203:0.005634:0.003272:0.007645:0.006384:0.008124:0.007374:0.007374:0.009353:0.005554:0.009401:0.008124:0.009034:0.007374:0.008172:0.004788:0.011923:0.004038:0.005714:0.009401:0.005634:0.005411:0.009210:0.008348:0.005682:0.007901:0.009162:0.009385:0.003639:0.003863:0.007135:0.008124:0.009018:0.003863:0.008060:0.004373
financial  reporting framework and for being :@0.066952:0.255488:0.385008:0.255488:0.385008:0.244903:0.066952:0.244903:0.004996:0.003863:0.009210:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.004373:0.002458:0.005554:0.008060:0.009162:0.009066:0.005379:0.005411:0.003655:0.008731:0.009162:0.005634:0.004996:0.005922:0.008395:0.014365:0.008651:0.012098:0.009752:0.005794:0.008236:0.005203:0.007805:0.008651:0.008986:0.006049:0.004996:0.009545:0.005554:0.006129:0.008731:0.007805:0.003607:0.008491:0.008826:0.004373
satisfied that they give a true and fair view;:@0.067372:0.270929:0.374079:0.270929:0.374079:0.260344:0.067372:0.260344:0.006767:0.007853:0.005411:0.003863:0.006432:0.004996:0.003863:0.008028:0.009401:0.005475:0.005411:0.009369:0.008316:0.005411:0.005347:0.005411:0.009034:0.008348:0.007725:0.005347:0.008906:0.003863:0.007135:0.007901:0.005714:0.006799:0.006049:0.005411:0.005347:0.009034:0.008012:0.006049:0.007805:0.008651:0.008986:0.006049:0.004996:0.008364:0.003863:0.005554:0.004613:0.007901:0.003863:0.008651:0.011923:0.003464
•  ensuring that the Annual  report and accounts :@0.048807:0.293141:0.398034:0.293141:0.398034:0.282556:0.048807:0.282556:0.006480:0.004373:0.007709:0.008348:0.008795:0.006767:0.008779:0.005554:0.003687:0.009034:0.009114:0.006049:0.005411:0.009369:0.008316:0.005411:0.004916:0.005411:0.009034:0.008156:0.005203:0.010582:0.009034:0.009369:0.009034:0.008443:0.003863:0.004373:0.002602:0.005554:0.007965:0.009162:0.009066:0.005379:0.005203:0.005203:0.007805:0.008651:0.008986:0.006464:0.008124:0.007374:0.007374:0.009353:0.008763:0.009034:0.005411:0.006767:0.004373
as a whole is fair, balanced and  understandable;:@0.067372:0.308522:0.409225:0.308522:0.409225:0.297938:0.067372:0.297938:0.007725:0.006384:0.005634:0.006799:0.005299:0.011843:0.009401:0.009656:0.004038:0.008571:0.006464:0.003192:0.005714:0.005203:0.004709:0.007901:0.003863:0.005203:0.003464:0.006704:0.009385:0.007837:0.003863:0.007901:0.009034:0.007007:0.008348:0.009130:0.006049:0.007805:0.008651:0.008986:0.004373:0.002426:0.009034:0.009034:0.009401:0.008348:0.005554:0.006767:0.005411:0.008124:0.009034:0.009401:0.008124:0.009385:0.003863:0.008348:0.003464
•  internal controls as the Accounting Officer :@0.048807:0.330793:0.373758:0.330793:0.373758:0.320209:0.048807:0.320209:0.006480:0.004373:0.008124:0.003863:0.009034:0.005411:0.007981:0.005554:0.008810:0.008124:0.003639:0.006464:0.007374:0.009002:0.009034:0.005155:0.005554:0.009066:0.003863:0.006767:0.005507:0.007725:0.006384:0.005203:0.005411:0.009034:0.008156:0.004868:0.010295:0.007374:0.007613:0.009353:0.009385:0.009034:0.005666:0.003863:0.009241:0.009577:0.006049:0.012035:0.004996:0.004996:0.003863:0.007374:0.008348:0.005554:0.004373
determines is necessary to enable the preparation :@0.067372:0.346175:0.424165:0.346175:0.424165:0.335591:0.067372:0.335591:0.009401:0.008156:0.005411:0.008348:0.005554:0.013742:0.003863:0.009034:0.008348:0.006767:0.006049:0.003192:0.005634:0.006049:0.009034:0.008012:0.007374:0.008076:0.006767:0.006592:0.008124:0.005315:0.007725:0.004788:0.005411:0.009034:0.005714:0.008348:0.008795:0.008124:0.009098:0.003863:0.008156:0.005634:0.005411:0.009034:0.008156:0.006049:0.009385:0.005315:0.008156:0.009162:0.007901:0.005554:0.007805:0.005411:0.003655:0.009066:0.008826:0.004373
of financial statement to be free from material :@0.067372:0.361557:0.401660:0.361557:0.401660:0.350973:0.067372:0.350973:0.009353:0.004996:0.004980:0.004996:0.003863:0.009210:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.006496:0.006767:0.005411:0.008124:0.005411:0.008348:0.013998:0.008348:0.009210:0.005411:0.005171:0.005123:0.008986:0.006049:0.008571:0.007566:0.005634:0.004996:0.005554:0.008348:0.008156:0.005203:0.004996:0.005554:0.009018:0.013519:0.006464:0.013359:0.007901:0.005411:0.008028:0.005379:0.003863:0.007901:0.003863:0.004373
misstatement, whether due to fraud or error; and:@0.067708:0.376939:0.420287:0.376939:0.420287:0.366355:0.067708:0.366355:0.013950:0.003863:0.006767:0.006767:0.005411:0.008124:0.005411:0.008348:0.013742:0.008523:0.009034:0.005411:0.003464:0.005698:0.011923:0.009497:0.008651:0.005714:0.009401:0.008651:0.005794:0.005634:0.009066:0.008651:0.008060:0.005299:0.005411:0.009130:0.005203:0.004996:0.005554:0.008124:0.009034:0.009401:0.006400:0.008826:0.005299:0.005299:0.008060:0.005554:0.005363:0.009353:0.005347:0.003464:0.006368:0.007645:0.008491:0.009401
•  assessing  NHS Resolution's ability to continue as a :@0.048807:0.399210:0.425775:0.399210:0.425775:0.388626:0.048807:0.388626:0.006480:0.004373:0.007709:0.008124:0.006416:0.006560:0.008060:0.006560:0.006560:0.003863:0.008491:0.009066:0.004373:0.002522:0.010997:0.010502:0.007901:0.006464:0.009241:0.008060:0.006560:0.008986:0.003863:0.008651:0.005411:0.003655:0.008986:0.008731:0.003671:0.006416:0.005634:0.008124:0.009098:0.003863:0.003863:0.003623:0.005411:0.007725:0.004677:0.005411:0.009130:0.005203:0.007374:0.009353:0.009034:0.005411:0.003863:0.009241:0.009034:0.008348:0.005714:0.007725:0.006384:0.005634:0.006464:0.004373
going concern, disclosing, as applicable,  matters related :@0.067372:0.414592:0.467228:0.414592:0.467228:0.404008:0.067372:0.404008:0.008986:0.008986:0.003863:0.008571:0.009066:0.006049:0.007374:0.009353:0.009321:0.007374:0.008348:0.005778:0.009034:0.003464:0.006065:0.009401:0.003863:0.006767:0.007103:0.003863:0.009162:0.006767:0.003655:0.009034:0.009194:0.003464:0.005938:0.007725:0.006384:0.005299:0.008124:0.009178:0.009385:0.003863:0.003863:0.007374:0.007949:0.009385:0.003863:0.008172:0.003464:0.004373:0.002410:0.013742:0.007933:0.005411:0.005411:0.008076:0.005554:0.006767:0.005570:0.005203:0.007901:0.003607:0.007725:0.005044:0.007981:0.008906:0.004373
to going concern and  using the going concern  basis of :@0.066952:0.429973:0.462450:0.429973:0.462450:0.419388:0.066952:0.419388:0.005411:0.009130:0.005634:0.008986:0.008986:0.003863:0.008571:0.009066:0.006049:0.007374:0.009353:0.009034:0.007087:0.008348:0.005554:0.009034:0.006305:0.007805:0.008651:0.008986:0.004373:0.002426:0.008571:0.006384:0.003863:0.008491:0.008986:0.005714:0.005411:0.009034:0.008076:0.006049:0.009066:0.008986:0.003863:0.008571:0.009066:0.006049:0.007374:0.009353:0.009034:0.007087:0.008348:0.005554:0.008858:0.004373:0.002522:0.008826:0.007645:0.006464:0.003607:0.006464:0.005714:0.008906:0.004788:0.004373
accounting  unless the Accounting Officer anticipates :@0.067372:0.445355:0.447500:0.445355:0.447500:0.434770:0.067372:0.434770:0.008124:0.007166:0.007374:0.009353:0.009034:0.009034:0.005411:0.003863:0.009034:0.009401:0.004373:0.002506:0.008826:0.008651:0.003863:0.007901:0.006560:0.006560:0.005203:0.005411:0.009034:0.008156:0.005203:0.010502:0.007374:0.007374:0.009529:0.009034:0.009034:0.005698:0.003863:0.009034:0.009624:0.006464:0.012035:0.004996:0.004996:0.003863:0.007629:0.008348:0.005554:0.005427:0.008124:0.008842:0.005411:0.003863:0.007198:0.003863:0.009385:0.008124:0.005411:0.008348:0.006767:0.004373
that the services provided  by NHS Resolution will:@0.066952:0.461033:0.413418:0.461033:0.413418:0.450449:0.066952:0.450449:0.005411:0.009369:0.008316:0.005411:0.005347:0.005411:0.009034:0.008156:0.005634:0.006767:0.007933:0.005379:0.007470:0.003863:0.007135:0.008060:0.006767:0.005922:0.008906:0.005299:0.008906:0.007310:0.003863:0.008826:0.007981:0.008986:0.004373:0.002426:0.008651:0.007135:0.005634:0.010997:0.010502:0.007901:0.006464:0.009321:0.008156:0.006560:0.008986:0.003863:0.008571:0.005411:0.003575:0.008986:0.008731:0.005634:0.011540:0.003863:0.003863:0.003863
not continue to be provided  in the future.:@0.067707:0.476416:0.364007:0.476416:0.364007:0.465832:0.067707:0.465832:0.009034:0.009114:0.005411:0.005092:0.007374:0.009353:0.009034:0.005411:0.003863:0.009034:0.009034:0.008348:0.005507:0.005411:0.009130:0.005634:0.008826:0.007725:0.006049:0.008906:0.005299:0.008906:0.007310:0.003863:0.008826:0.007981:0.008986:0.004373:0.002522:0.003272:0.007566:0.006049:0.005411:0.009034:0.008156:0.005203:0.004996:0.009034:0.005634:0.009034:0.005746:0.008348:0.003464
Auditor's responsibilities for the:@0.047967:0.505808:0.401636:0.505808:0.401636:0.490210:0.047967:0.490210:0.016136:0.013854:0.014278:0.006468:0.008915:0.014019:0.009150:0.006727:0.010091:0.008491:0.009079:0.012513:0.010161:0.014372:0.014113:0.013948:0.010161:0.006680:0.014325:0.006680:0.006515:0.006680:0.008868:0.006680:0.012396:0.010161:0.007644:0.008821:0.014207:0.009362:0.006680:0.008915:0.013854:0.012725
 :@0.401210:0.505808:0.407655:0.505808:0.407655:0.490210:0.401210:0.490210:0.006445
audit of the financial statements:@0.048387:0.527189:0.407890:0.527189:0.407890:0.511590:0.048387:0.511590:0.012655:0.014066:0.014560:0.006680:0.008915:0.007221:0.014207:0.008821:0.006798:0.009150:0.013878:0.012513:0.007221:0.008821:0.006680:0.013901:0.012655:0.013807:0.011290:0.006445:0.012655:0.006492:0.008491:0.010349:0.009150:0.012655:0.009150:0.012466:0.021546:0.012725:0.014042:0.009150:0.010349
My responsibility is to audit, certify and report :@0.048807:0.547981:0.373359:0.547981:0.373359:0.537396:0.048807:0.537396:0.013615:0.007310:0.005714:0.005299:0.007981:0.006560:0.009066:0.008986:0.008731:0.006464:0.003863:0.008906:0.003863:0.003527:0.003863:0.004964:0.007390:0.005299:0.003192:0.005634:0.004868:0.005123:0.008986:0.005634:0.008124:0.008842:0.009401:0.003863:0.005139:0.003464:0.005938:0.007374:0.008348:0.005363:0.005411:0.003863:0.004756:0.007725:0.004709:0.007645:0.008491:0.008906:0.006464:0.005299:0.007901:0.008986:0.008906:0.005299:0.005123:0.004373
on the financial statements in accordance with :@0.048387:0.563363:0.378222:0.563363:0.378222:0.552778:0.048387:0.552778:0.008571:0.008395:0.005634:0.005411:0.008699:0.008060:0.005203:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.005634:0.006767:0.005411:0.008124:0.005235:0.008348:0.013487:0.008348:0.009034:0.005139:0.006767:0.005586:0.003272:0.007645:0.006049:0.008124:0.007087:0.007374:0.009178:0.005554:0.009066:0.008124:0.008763:0.007374:0.007996:0.004373:0.011540:0.004086:0.005411:0.009289:0.004373
the National  Health Service Act 2006.:@0.047967:0.578804:0.309265:0.578804:0.309265:0.568220:0.047967:0.568220:0.005411:0.008699:0.008060:0.006049:0.011348:0.007725:0.005044:0.003607:0.008906:0.008491:0.007725:0.003607:0.004373:0.002937:0.010502:0.007805:0.007645:0.003607:0.005044:0.008491:0.006464:0.008060:0.007901:0.005299:0.007310:0.003863:0.006895:0.007901:0.005203:0.010502:0.007374:0.005411:0.005363:0.008826:0.008826:0.008603:0.008954:0.003464
My objectives are to obtain reasonable assurance about :@0.048807:0.601016:0.441177:0.601016:0.441177:0.590431:0.048807:0.590431:0.013615:0.007310:0.005299:0.008906:0.009066:0.003863:0.007821:0.007135:0.005411:0.003575:0.007390:0.007981:0.006560:0.005299:0.007725:0.005299:0.007901:0.004868:0.005123:0.008986:0.005634:0.008986:0.009066:0.005203:0.007805:0.003863:0.008571:0.006464:0.005299:0.008060:0.007901:0.006560:0.008986:0.008731:0.007805:0.009066:0.003863:0.007901:0.005714:0.008124:0.006416:0.006767:0.008603:0.005379:0.008124:0.008683:0.007135:0.008060:0.005634:0.007901:0.009162:0.009162:0.008826:0.005411:0.004373
whether the financial statements as a whole are free :@0.047547:0.616397:0.419678:0.616397:0.419678:0.605813:0.047547:0.605813:0.011843:0.009321:0.008571:0.005634:0.009241:0.008571:0.005554:0.005028:0.005411:0.008699:0.008060:0.005203:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.005634:0.006767:0.005411:0.008124:0.005235:0.008348:0.013487:0.008348:0.009034:0.005139:0.006767:0.005155:0.007725:0.006384:0.005299:0.006799:0.005299:0.011540:0.009289:0.009353:0.004086:0.008348:0.005762:0.007566:0.005203:0.007805:0.005203:0.004788:0.005554:0.007885:0.007981:0.004373
from material misstatement, whether due to fraud or :@0.047967:0.632076:0.424551:0.632076:0.424551:0.621492:0.047967:0.621492:0.004788:0.005554:0.008986:0.013359:0.006464:0.013104:0.007725:0.005203:0.007901:0.005299:0.003863:0.007645:0.003863:0.006640:0.013439:0.003863:0.006464:0.006767:0.005155:0.008124:0.005155:0.008348:0.013327:0.008348:0.008699:0.005411:0.003464:0.005491:0.011843:0.009321:0.008348:0.005682:0.009034:0.008603:0.005554:0.005283:0.009066:0.008651:0.008060:0.005299:0.005044:0.008651:0.005203:0.004996:0.005554:0.007853:0.009034:0.009401:0.005922:0.008395:0.004964:0.004373
error, and to issue a certificate that includes my opinion. :@0.048387:0.647457:0.443486:0.647457:0.443486:0.636873:0.048387:0.636873:0.007805:0.005123:0.005123:0.008731:0.005123:0.003192:0.006049:0.007645:0.008491:0.008826:0.005634:0.005123:0.008986:0.006049:0.003863:0.006225:0.006305:0.008491:0.007805:0.005299:0.006799:0.006049:0.007374:0.008348:0.005363:0.005411:0.003863:0.004756:0.003863:0.007374:0.007837:0.005411:0.008348:0.005060:0.005411:0.009034:0.008124:0.005235:0.005634:0.003863:0.008651:0.007055:0.003863:0.008571:0.009066:0.008060:0.006560:0.005634:0.012944:0.007230:0.005203:0.008986:0.009066:0.003863:0.008491:0.003863:0.008731:0.008571:0.003272:0.004373
Reasonable assurance is a high level of assurance :@0.049227:0.662898:0.395517:0.662898:0.395517:0.652314:0.049227:0.652314:0.009241:0.007981:0.007805:0.006464:0.009066:0.008651:0.007805:0.009066:0.003863:0.007821:0.005634:0.008124:0.006496:0.006767:0.008779:0.005554:0.007885:0.009034:0.007007:0.008156:0.005634:0.003192:0.005634:0.005714:0.006799:0.006049:0.008571:0.003607:0.008731:0.008571:0.006384:0.003448:0.007566:0.006895:0.007645:0.003527:0.006049:0.009353:0.004756:0.005203:0.008124:0.006416:0.006767:0.008603:0.005379:0.008124:0.008683:0.007135:0.008156:0.004373
but is not a guarantee that an audit conducted in :@0.048807:0.678280:0.397524:0.678280:0.397524:0.667696:0.048807:0.667696:0.009066:0.008651:0.005203:0.005299:0.003368:0.005874:0.005634:0.008571:0.008906:0.005123:0.005299:0.006799:0.006049:0.009401:0.008826:0.008124:0.005315:0.008124:0.008683:0.005411:0.008108:0.008156:0.005299:0.005411:0.009034:0.008316:0.005411:0.005251:0.007390:0.008316:0.006049:0.008124:0.008683:0.009401:0.003623:0.005411:0.005092:0.007135:0.009066:0.008826:0.009162:0.008731:0.007135:0.005203:0.008156:0.009162:0.006464:0.003112:0.007390:0.004373
accordance with ISAs (UK) will always detect a material :@0.048387:0.693661:0.436846:0.693661:0.436846:0.683076:0.048387:0.683076:0.007901:0.007055:0.007374:0.009098:0.005554:0.009066:0.008124:0.008763:0.007135:0.008156:0.004868:0.011763:0.003863:0.005714:0.009321:0.006384:0.003942:0.007901:0.009656:0.006384:0.005634:0.004820:0.010550:0.008986:0.004613:0.004868:0.011540:0.003863:0.003863:0.003863:0.005938:0.008124:0.003863:0.011540:0.008124:0.007502:0.006767:0.005251:0.009162:0.008156:0.005411:0.008028:0.007374:0.005060:0.005203:0.006895:0.006464:0.013104:0.007725:0.005203:0.007901:0.005299:0.003863:0.007645:0.003863:0.004373
misstatement when it exists.  Misstatements can arise :@0.048807:0.709043:0.421704:0.709043:0.421704:0.698458:0.048807:0.698458:0.013519:0.003863:0.006560:0.006767:0.005155:0.008124:0.005155:0.008348:0.013327:0.008348:0.008699:0.005411:0.004373:0.011540:0.009337:0.008348:0.009385:0.006464:0.003368:0.004709:0.005203:0.007981:0.007055:0.003863:0.006225:0.005203:0.006384:0.003272:0.004373:0.002857:0.014110:0.003863:0.006464:0.006767:0.005155:0.008124:0.005155:0.008348:0.013327:0.008348:0.008699:0.005411:0.006767:0.005123:0.006895:0.007566:0.008491:0.006049:0.007725:0.005203:0.003607:0.006305:0.007805:0.004373
from fraud or error and are considered material if, :@0.047967:0.724720:0.400785:0.724720:0.400785:0.714136:0.047967:0.714136:0.004788:0.005554:0.008986:0.013359:0.005634:0.004996:0.005331:0.007901:0.009034:0.009034:0.006049:0.008826:0.005299:0.005299:0.007805:0.005299:0.005299:0.008906:0.005299:0.005299:0.007645:0.008491:0.008826:0.006049:0.007805:0.005299:0.007901:0.005203:0.007135:0.008906:0.008731:0.006464:0.003863:0.008826:0.007981:0.005379:0.007981:0.008986:0.006384:0.013359:0.007725:0.005411:0.007869:0.005299:0.003863:0.007645:0.003863:0.006305:0.003527:0.004533:0.003192:0.004373
individually or in the aggregate, they could reasonably :@0.048807:0.740101:0.430930:0.740101:0.430930:0.729517:0.048807:0.729517:0.003863:0.008731:0.009066:0.003863:0.007230:0.003863:0.008906:0.008731:0.007901:0.003863:0.003527:0.007470:0.004788:0.008826:0.005299:0.005634:0.003272:0.007645:0.005634:0.005411:0.008699:0.008060:0.005634:0.007901:0.009162:0.009066:0.005554:0.008140:0.009401:0.007741:0.005411:0.008108:0.003464:0.005938:0.005411:0.009034:0.008156:0.007725:0.004709:0.006975:0.008906:0.008651:0.003863:0.008731:0.006464:0.005379:0.007981:0.007805:0.006560:0.008986:0.008731:0.007725:0.009066:0.003863:0.007230:0.004373
be expected to influence the economic decisions of :@0.048807:0.755482:0.411186:0.755482:0.411186:0.744897:0.048807:0.744897:0.008571:0.007566:0.005634:0.008060:0.007135:0.008906:0.008060:0.006975:0.005203:0.007981:0.008986:0.005634:0.005123:0.008986:0.006049:0.003863:0.009034:0.004740:0.003863:0.008826:0.008348:0.008699:0.007374:0.008172:0.004788:0.005411:0.009034:0.008156:0.005203:0.008060:0.007374:0.009002:0.009034:0.009034:0.013439:0.003863:0.007135:0.005634:0.008986:0.007981:0.007055:0.003863:0.006384:0.003863:0.008731:0.008731:0.006560:0.005203:0.008906:0.004788:0.004373
users taken on the basis of these financial statements.:@0.048807:0.770862:0.424801:0.770862:0.424801:0.760278:0.048807:0.760278:0.008571:0.006384:0.007981:0.005299:0.006464:0.004788:0.005411:0.007949:0.007933:0.008108:0.009034:0.005922:0.008571:0.008395:0.005634:0.005411:0.008699:0.008060:0.006049:0.008731:0.007566:0.006384:0.003607:0.006384:0.005203:0.009353:0.004756:0.004868:0.005203:0.008826:0.008060:0.006560:0.008060:0.005203:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.006049:0.006560:0.005203:0.008124:0.005155:0.008156:0.013439:0.008156:0.009034:0.005155:0.006767:0.003464
Extent to which the audit was considered:@0.049227:0.793562:0.406905:0.793562:0.406905:0.782421:0.049227:0.782421:0.009745:0.010081:0.007056:0.009829:0.011005:0.007056:0.005712:0.006888:0.010837:0.005628:0.014785:0.011173:0.005292:0.008905:0.011089:0.006384:0.007140:0.011089:0.009997:0.006048:0.009829:0.011005:0.011173:0.005208:0.007140:0.005292:0.015541:0.010585:0.008569:0.006048:0.008653:0.010921:0.010837:0.007897:0.005124:0.011173:0.009661:0.007224:0.009661:0.010400
 :@0.407678:0.793562:0.412282:0.793562:0.412282:0.782421:0.407678:0.782421:0.004603
capable of detecting non-compliance with:@0.048387:0.808943:0.410904:0.808943:0.410904:0.797801:0.048387:0.797801:0.008653:0.009745:0.011257:0.009745:0.011257:0.005208:0.009829:0.006048:0.010921:0.006888:0.006048:0.011173:0.009745:0.007056:0.009745:0.008653:0.007056:0.005124:0.010921:0.011173:0.006804:0.010753:0.010921:0.010837:0.007308:0.008653:0.011005:0.016549:0.011173:0.005040:0.005124:0.009745:0.010837:0.008653:0.009745:0.005208:0.015037:0.005376:0.007392:0.010114
 :@0.412130:0.808943:0.416734:0.808943:0.416734:0.797801:0.412130:0.797801:0.004603
laws and regulations including fraud:@0.048807:0.824324:0.364651:0.824324:0.364651:0.813182:0.048807:0.813182:0.005376:0.010081:0.015037:0.008233:0.006048:0.009661:0.010753:0.011005:0.006888:0.007224:0.009829:0.011341:0.011089:0.005124:0.009829:0.007140:0.005208:0.011173:0.011089:0.008065:0.006468:0.005124:0.010753:0.008485:0.005040:0.010753:0.010921:0.005040:0.010753:0.011005:0.006384:0.006972:0.007056:0.009661:0.010837:0.010400
I design procedures in line with my responsibilities, :@0.048807:0.846175:0.404722:0.846175:0.404722:0.835591:0.048807:0.835591:0.001596:0.006464:0.008826:0.007805:0.006384:0.003607:0.008826:0.008491:0.006464:0.008986:0.005379:0.008986:0.007135:0.007981:0.009066:0.008731:0.005379:0.007981:0.006560:0.005634:0.003272:0.007645:0.006464:0.003607:0.003607:0.008395:0.007725:0.004868:0.011540:0.003863:0.005682:0.009034:0.006512:0.012944:0.007230:0.005714:0.005299:0.007981:0.006464:0.008986:0.008906:0.008651:0.006464:0.003863:0.008826:0.003863:0.003527:0.003863:0.004964:0.003863:0.007901:0.006464:0.003272:0.004373
outlined above, to detect material misstatements in :@0.048387:0.861557:0.411213:0.861557:0.411213:0.850973:0.048387:0.850973:0.008906:0.008731:0.005203:0.003863:0.003527:0.008731:0.007981:0.009066:0.006049:0.008124:0.008922:0.009162:0.007470:0.008156:0.003464:0.005523:0.005123:0.008986:0.005634:0.009162:0.008156:0.005411:0.008028:0.007374:0.005060:0.005634:0.013359:0.007725:0.005411:0.007869:0.005299:0.003863:0.007645:0.003863:0.006305:0.013359:0.003863:0.006464:0.006767:0.005155:0.008124:0.005155:0.008348:0.013248:0.008348:0.008699:0.005411:0.006767:0.005459:0.003112:0.007390:0.004373
respect of non-compliance with laws and regulation, :@0.048807:0.876939:0.419821:0.876939:0.419821:0.866355:0.048807:0.866355:0.005299:0.007981:0.006560:0.009066:0.007981:0.007135:0.005123:0.004868:0.009353:0.004756:0.005634:0.008826:0.009066:0.008731:0.006384:0.007055:0.009066:0.013439:0.009162:0.003863:0.003863:0.007821:0.008731:0.007374:0.007917:0.004868:0.011540:0.003863:0.005682:0.009034:0.006512:0.003863:0.008124:0.011205:0.006767:0.005586:0.007645:0.008491:0.008826:0.006464:0.005299:0.007981:0.009066:0.008826:0.003863:0.007821:0.005203:0.003863:0.008906:0.008826:0.003464:0.004373
including fraud. The extent to which my procedures :@0.048807:0.892617:0.414043:0.892617:0.414043:0.882032:0.048807:0.882032:0.003863:0.008651:0.006975:0.003863:0.008491:0.008986:0.003863:0.008395:0.008986:0.005634:0.004996:0.005554:0.008124:0.009034:0.009178:0.003464:0.006448:0.008364:0.008603:0.008060:0.005634:0.008348:0.007103:0.005411:0.008028:0.009034:0.005155:0.004868:0.005123:0.008986:0.004868:0.011540:0.009210:0.003863:0.007374:0.009034:0.006528:0.013184:0.007390:0.005203:0.008986:0.005299:0.008906:0.007055:0.007901:0.008986:0.008651:0.005299:0.007901:0.006464:0.004373
are capable of detecting non-compliance with laws :@0.048387:0.908058:0.410064:0.908058:0.410064:0.897474:0.048387:0.897474:0.007566:0.005203:0.007805:0.005634:0.007135:0.007901:0.009162:0.008124:0.009018:0.003863:0.008060:0.005203:0.009353:0.004756:0.005203:0.009066:0.008060:0.005411:0.007949:0.007135:0.005203:0.003863:0.008731:0.009066:0.006464:0.008731:0.009066:0.008731:0.006209:0.007135:0.009066:0.013359:0.009162:0.003863:0.003863:0.007725:0.008731:0.007135:0.008060:0.004868:0.011763:0.003863:0.005714:0.009321:0.006384:0.003863:0.007821:0.011173:0.006767:0.004373
and regulations, including fraud is detailed below.:@0.048387:0.923499:0.396194:0.923499:0.396194:0.912915:0.048387:0.912915:0.007645:0.008491:0.008906:0.006384:0.005379:0.008060:0.009162:0.008826:0.003863:0.007821:0.005203:0.003863:0.008986:0.008826:0.006560:0.003464:0.006704:0.003863:0.008571:0.006975:0.003863:0.008571:0.008986:0.003863:0.008491:0.008986:0.005634:0.004996:0.005554:0.007853:0.009034:0.009401:0.006257:0.003192:0.005714:0.005203:0.009066:0.007981:0.005203:0.007725:0.003863:0.003527:0.008060:0.008986:0.006464:0.008906:0.007901:0.003863:0.008651:0.010997:0.003464
Identifying and assessing potential  risks:@0.489499:0.103100:0.835433:0.103100:0.835433:0.091959:0.489499:0.091959:0.005712:0.011257:0.009661:0.010837:0.006972:0.005124:0.006888:0.009577:0.005124:0.010837:0.011173:0.006888:0.009661:0.010753:0.011005:0.006468:0.009997:0.008065:0.008065:0.009913:0.008065:0.008065:0.005208:0.011089:0.011341:0.006888:0.011257:0.011005:0.007056:0.009745:0.010921:0.007056:0.005124:0.009745:0.005124:0.004637:0.002587:0.006972:0.004956:0.007813:0.009913:0.007392
 :@0.835837:0.103100:0.840440:0.103100:0.840440:0.091959:0.835837:0.091959:0.004603
related to non-compliance with  laws:@0.489499:0.118779:0.804856:0.118779:0.804856:0.107637:0.489499:0.107637:0.007224:0.009661:0.005124:0.009577:0.006972:0.009661:0.011089:0.006048:0.006888:0.010837:0.006888:0.010921:0.010921:0.010837:0.007308:0.008653:0.010921:0.016549:0.011173:0.005040:0.005124:0.009661:0.010837:0.008653:0.009661:0.005208:0.015037:0.005376:0.007392:0.011341:0.004637:0.002587:0.005376:0.009913:0.014869:0.007392
 :@0.805595:0.118779:0.810198:0.118779:0.810198:0.107637:0.805595:0.107637:0.004603
and  regulations, including fraud:@0.489079:0.134457:0.765020:0.134457:0.765020:0.123315:0.489079:0.123315:0.009493:0.010669:0.010921:0.004637:0.002587:0.007224:0.009829:0.011341:0.011089:0.005124:0.009829:0.007140:0.005208:0.011173:0.011089:0.008065:0.004956:0.006468:0.005040:0.010753:0.008569:0.005124:0.010753:0.011005:0.005124:0.010753:0.011089:0.006048:0.006888:0.007056:0.009661:0.010837:0.010400
In identifying and assessing risks of material misstatement :@0.489499:0.154585:0.897623:0.154585:0.897623:0.144000:0.489499:0.144000:0.003527:0.007390:0.006464:0.003863:0.008906:0.007981:0.008731:0.005203:0.003863:0.004709:0.007470:0.003863:0.008491:0.009066:0.006049:0.007645:0.008491:0.008826:0.006049:0.007645:0.006384:0.006464:0.007901:0.006464:0.006464:0.003863:0.008395:0.008906:0.006464:0.005299:0.003607:0.006384:0.007390:0.006384:0.005203:0.009353:0.004756:0.005634:0.013359:0.007725:0.005411:0.007869:0.005299:0.003863:0.007645:0.003863:0.006305:0.013359:0.003863:0.006384:0.006767:0.005155:0.008124:0.005155:0.008348:0.013248:0.008348:0.008699:0.005411:0.004373
in respect of non-compliance with laws and regulations, :@0.489499:0.169966:0.883896:0.169966:0.883896:0.159381:0.489499:0.159381:0.003272:0.007645:0.006464:0.005299:0.007901:0.006464:0.008986:0.007901:0.007055:0.005123:0.005299:0.009353:0.004756:0.005634:0.008731:0.009066:0.008731:0.006384:0.006975:0.009066:0.013359:0.009162:0.003863:0.003863:0.007725:0.008731:0.007135:0.008060:0.004868:0.011843:0.003863:0.005634:0.009241:0.006464:0.003863:0.007901:0.011348:0.006767:0.005251:0.007645:0.008491:0.008826:0.006464:0.005554:0.008060:0.009066:0.008731:0.003863:0.007725:0.005203:0.003863:0.008826:0.008731:0.006464:0.003464:0.004373
including fraud, we considered the following::@0.489499:0.185346:0.805272:0.185346:0.805272:0.174762:0.489499:0.174762:0.003863:0.008651:0.006975:0.003863:0.008491:0.008986:0.003863:0.008395:0.008986:0.005714:0.004996:0.005554:0.008124:0.009034:0.009401:0.003464:0.005794:0.011923:0.008571:0.005714:0.007135:0.008906:0.008651:0.006464:0.003863:0.008826:0.007981:0.005379:0.007981:0.008986:0.005634:0.005411:0.008699:0.008060:0.005203:0.004996:0.009353:0.003863:0.003863:0.009098:0.011540:0.003863:0.009034:0.009162:0.003464
•  the nature of the sector, control environment and :@0.489499:0.205897:0.864424:0.205897:0.864424:0.195313:0.489499:0.195313:0.006480:0.004373:0.007294:0.005411:0.009034:0.008156:0.006049:0.009034:0.007853:0.005411:0.008779:0.005554:0.008140:0.006049:0.009353:0.004756:0.005203:0.005411:0.009034:0.008156:0.005634:0.006767:0.007853:0.007055:0.005123:0.008906:0.005379:0.003272:0.006464:0.007055:0.009066:0.008826:0.005203:0.005379:0.009066:0.003863:0.006384:0.008348:0.009210:0.007645:0.003863:0.005554:0.009353:0.009034:0.013742:0.008348:0.009034:0.005411:0.005219:0.007645:0.008491:0.008826:0.004373
operational performance including the design:@0.508063:0.221278:0.833045:0.221278:0.833045:0.210694:0.508063:0.210694:0.009353:0.009210:0.008348:0.005347:0.008124:0.005235:0.003863:0.009353:0.008795:0.008124:0.003863:0.006656:0.009385:0.008348:0.005554:0.005187:0.009353:0.005554:0.013742:0.008124:0.009034:0.007374:0.008348:0.006017:0.003863:0.008826:0.007135:0.003863:0.008731:0.009162:0.003863:0.008651:0.009162:0.006049:0.005411:0.009034:0.008156:0.005634:0.008986:0.007981:0.006464:0.003863:0.008826:0.009034
of NHS Resolution's accounting  policies,  key :@0.508048:0.236721:0.824922:0.236721:0.824922:0.226136:0.508048:0.226136:0.009353:0.004756:0.005634:0.011093:0.010502:0.007901:0.006384:0.009241:0.008060:0.006767:0.008938:0.003863:0.008651:0.005411:0.003655:0.009066:0.008826:0.003671:0.006496:0.005299:0.008124:0.007166:0.007374:0.009353:0.009034:0.009034:0.005411:0.003863:0.009034:0.009401:0.004373:0.002506:0.009162:0.009066:0.003863:0.003527:0.007135:0.003863:0.007901:0.006560:0.003464:0.004373:0.002745:0.007390:0.007901:0.007310:0.004373
performance indicators and  performance incentives.:@0.508468:0.252102:0.878013:0.252102:0.878013:0.241518:0.508468:0.241518:0.009385:0.008348:0.005554:0.004996:0.009353:0.005554:0.013742:0.008124:0.009034:0.007374:0.008348:0.006129:0.003863:0.009034:0.009034:0.003863:0.007374:0.007917:0.005411:0.009130:0.005554:0.006767:0.005491:0.007805:0.008571:0.008986:0.004373:0.002522:0.009385:0.008348:0.005554:0.004996:0.009353:0.005554:0.013742:0.008124:0.009034:0.007374:0.008348:0.006129:0.003863:0.009034:0.007007:0.008348:0.008699:0.005411:0.003863:0.007358:0.008156:0.006767:0.003464
•  inquiring of management,  NHS  Resolution's :@0.489499:0.272592:0.822941:0.272592:0.822941:0.262007:0.489499:0.262007:0.006480:0.004373:0.008124:0.003863:0.008571:0.009066:0.008826:0.003863:0.005299:0.003863:0.008731:0.009162:0.006464:0.009353:0.004756:0.006049:0.013742:0.008124:0.009305:0.008124:0.009401:0.008603:0.013742:0.008523:0.009034:0.005586:0.003464:0.004373:0.002410:0.010917:0.010423:0.007725:0.004373:0.002522:0.009241:0.007981:0.006560:0.008986:0.003863:0.008491:0.005411:0.003575:0.008986:0.008731:0.003448:0.006560:0.004373
Head of Internal Audit and those charged with :@0.508903:0.288033:0.844547:0.288033:0.844547:0.277449:0.508903:0.277449:0.010582:0.007725:0.007566:0.008731:0.006464:0.009353:0.004756:0.006049:0.004246:0.008603:0.005203:0.008156:0.005379:0.008731:0.007901:0.003863:0.005634:0.010758:0.009321:0.009752:0.004038:0.005634:0.005203:0.007805:0.008651:0.008986:0.006049:0.005411:0.008779:0.009162:0.006767:0.008348:0.005890:0.007135:0.008826:0.008124:0.005315:0.009401:0.007981:0.009401:0.005475:0.011540:0.003863:0.005682:0.009034:0.004373
governance,  including obtaining and  reviewing :@0.508063:0.303415:0.846261:0.303415:0.846261:0.292831:0.508063:0.292831:0.009401:0.009353:0.007645:0.008539:0.005554:0.009034:0.008348:0.009034:0.007374:0.008539:0.003464:0.004373:0.002490:0.003863:0.008826:0.007135:0.003863:0.008731:0.009162:0.003863:0.008651:0.009162:0.006049:0.009353:0.009130:0.005411:0.007949:0.003863:0.009034:0.003655:0.009034:0.009114:0.006464:0.007805:0.008651:0.008986:0.004373:0.002426:0.005379:0.008156:0.007470:0.003863:0.008156:0.011253:0.003863:0.008826:0.009162:0.004373
supporting documentation  relating to NHS :@0.508063:0.319094:0.815696:0.319094:0.815696:0.308509:0.508063:0.308509:0.006767:0.008683:0.009385:0.009098:0.009162:0.005554:0.005203:0.003863:0.008826:0.009401:0.006305:0.009401:0.009162:0.007374:0.009034:0.013742:0.008348:0.009034:0.005411:0.008124:0.005411:0.003863:0.009353:0.009034:0.004373:0.002490:0.005379:0.007981:0.003863:0.007645:0.005203:0.003863:0.008571:0.009066:0.006049:0.005411:0.009130:0.006049:0.010758:0.010247:0.007645:0.004373
Resolution's policies and  procedures relating to::@0.508903:0.334476:0.844515:0.334476:0.844515:0.323891:0.508903:0.323891:0.009241:0.008060:0.006560:0.008986:0.003863:0.008651:0.005411:0.003655:0.008986:0.008731:0.003671:0.006416:0.006049:0.009066:0.008986:0.003863:0.003527:0.007135:0.003863:0.007821:0.006560:0.005634:0.007805:0.008571:0.008986:0.004373:0.002522:0.009162:0.005379:0.009066:0.007374:0.007996:0.009401:0.008747:0.005554:0.008060:0.006767:0.005922:0.005379:0.007981:0.003863:0.007725:0.005203:0.003863:0.008571:0.009066:0.006049:0.005123:0.008906:0.003464
-   identifying, evaluating and complying with :@0.507208:0.355024:0.834584:0.355024:0.834584:0.344440:0.507208:0.344440:0.006384:0.002522:0.004373:0.006879:0.003863:0.009401:0.008348:0.009034:0.005411:0.003863:0.004996:0.007725:0.003863:0.009034:0.009401:0.003464:0.006273:0.008156:0.007645:0.008124:0.003639:0.009034:0.007933:0.005411:0.003863:0.008795:0.009401:0.006305:0.007805:0.008571:0.008986:0.006464:0.007135:0.009162:0.013439:0.009162:0.003863:0.007486:0.003863:0.008826:0.009401:0.005044:0.011763:0.003863:0.005714:0.009321:0.004373
laws and  regulations and whether they were :@0.527369:0.370406:0.848664:0.370406:0.848664:0.359822:0.527369:0.359822:0.003863:0.008124:0.011779:0.006767:0.005411:0.007805:0.008571:0.008986:0.004373:0.002522:0.005379:0.008348:0.009210:0.009034:0.003863:0.007933:0.005411:0.003655:0.009353:0.009034:0.006560:0.005634:0.007805:0.008651:0.008986:0.005634:0.011923:0.009497:0.008651:0.005714:0.009401:0.008651:0.005794:0.004868:0.005411:0.009034:0.008348:0.007725:0.004373:0.011907:0.008651:0.005554:0.008731:0.004373
aware of any instances of non-compliance;:@0.527033:0.385787:0.831489:0.385787:0.831489:0.375203:0.527033:0.375203:0.008124:0.011779:0.008316:0.005554:0.008555:0.006049:0.009353:0.004756:0.005203:0.008124:0.008842:0.007725:0.005554:0.003863:0.009034:0.006592:0.005411:0.007949:0.009034:0.007374:0.008124:0.006767:0.005586:0.009353:0.004756:0.006049:0.009034:0.009353:0.008747:0.006384:0.007374:0.009098:0.013742:0.009194:0.003863:0.003863:0.008124:0.008842:0.007374:0.008172:0.003464
-   detecting and  responding to the risks of fraud :@0.507208:0.406337:0.858845:0.406337:0.858845:0.395752:0.507208:0.395752:0.006384:0.002522:0.004373:0.006464:0.009401:0.008076:0.005411:0.008348:0.007166:0.005411:0.003655:0.009034:0.009194:0.006049:0.007805:0.008571:0.008986:0.004373:0.002522:0.005299:0.007981:0.006767:0.009018:0.009066:0.008826:0.009066:0.003863:0.008731:0.009162:0.006049:0.005411:0.009130:0.005299:0.005411:0.009034:0.008076:0.006049:0.005299:0.003863:0.006305:0.007566:0.006464:0.005634:0.009353:0.004756:0.005203:0.004996:0.005554:0.007853:0.009034:0.009401:0.004373
and whether they have knowledge of any :@0.527033:0.421719:0.829526:0.421719:0.829526:0.411134:0.527033:0.411134:0.007805:0.008571:0.008986:0.005634:0.012019:0.009497:0.008651:0.005714:0.009401:0.008651:0.005794:0.005203:0.005411:0.009034:0.008156:0.007725:0.005969:0.008731:0.007725:0.007390:0.007981:0.006049:0.007933:0.009210:0.009353:0.011731:0.003863:0.008348:0.009401:0.009640:0.008348:0.006097:0.009353:0.004756:0.005634:0.007901:0.008731:0.007725:0.004373
actual, suspected or alleged fraud; and:@0.527033:0.437101:0.803749:0.437101:0.803749:0.426516:0.527033:0.426516:0.008124:0.007374:0.005666:0.009034:0.008124:0.004102:0.003464:0.006528:0.006560:0.008826:0.006767:0.009018:0.008348:0.007103:0.005411:0.008028:0.009401:0.005890:0.008826:0.005299:0.005634:0.008124:0.003559:0.003863:0.007901:0.009066:0.008060:0.009066:0.006049:0.004996:0.005842:0.008124:0.009353:0.009656:0.003464:0.006528:0.007645:0.008491:0.009401
-   the internal controls established to mitigate risks :@0.507208:0.457649:0.876386:0.457649:0.876386:0.447065:0.507208:0.447065:0.006384:0.002522:0.004373:0.006049:0.005411:0.009034:0.008156:0.006384:0.003863:0.008651:0.005411:0.008028:0.005554:0.008810:0.008124:0.003639:0.006384:0.007374:0.009002:0.009034:0.005155:0.005554:0.009066:0.003863:0.006767:0.005507:0.008348:0.006528:0.005411:0.007869:0.009385:0.003639:0.003863:0.006464:0.009034:0.008012:0.009401:0.005890:0.005123:0.008986:0.006049:0.013742:0.003639:0.005411:0.003655:0.009401:0.007901:0.005411:0.008108:0.006464:0.005203:0.003607:0.006384:0.007390:0.006384:0.004373
related to fraud or non-compliance with  laws and :@0.527369:0.473030:0.884577:0.473030:0.884577:0.462446:0.527369:0.462446:0.005379:0.007981:0.003863:0.007645:0.005203:0.008060:0.009066:0.006049:0.005123:0.008986:0.005203:0.004996:0.005554:0.008124:0.009034:0.009401:0.006496:0.008826:0.005299:0.005634:0.009034:0.009353:0.008826:0.006384:0.007374:0.009098:0.013742:0.009385:0.003863:0.003863:0.008124:0.008731:0.007374:0.008172:0.005203:0.011763:0.003863:0.005714:0.009321:0.004373:0.002522:0.003863:0.008124:0.011540:0.006767:0.005570:0.007645:0.008491:0.008826:0.004373
regulations including NHS Resolution's controls :@0.527369:0.488411:0.864817:0.488411:0.864817:0.477826:0.527369:0.477826:0.005554:0.008140:0.009401:0.009034:0.003655:0.008124:0.005235:0.003863:0.009162:0.009034:0.006767:0.005953:0.003863:0.008826:0.007135:0.003863:0.008731:0.009162:0.003863:0.008651:0.009162:0.006464:0.011093:0.010502:0.007901:0.006384:0.009241:0.008060:0.006767:0.008938:0.003863:0.008651:0.005411:0.003655:0.009066:0.008826:0.003671:0.006496:0.005299:0.007374:0.009002:0.009034:0.005155:0.005554:0.009066:0.003863:0.006560:0.004373
relating compliance with the National  Health :@0.527369:0.504090:0.849079:0.504090:0.849079:0.493505:0.527369:0.493505:0.005379:0.007981:0.003863:0.007725:0.005203:0.003863:0.008571:0.009066:0.006464:0.007374:0.009178:0.013742:0.009385:0.003863:0.003863:0.008124:0.009034:0.007374:0.008348:0.004724:0.011923:0.004038:0.005714:0.009401:0.005634:0.005411:0.009034:0.008156:0.006464:0.011508:0.007901:0.005203:0.003863:0.008906:0.008651:0.007901:0.003863:0.004373:0.002761:0.010758:0.007805:0.007725:0.003607:0.005044:0.008571:0.004373
Service Act 2006, and :@0.527033:0.519470:0.686643:0.519470:0.686643:0.508886:0.527033:0.508886:0.008236:0.008156:0.005379:0.007470:0.003863:0.007135:0.008156:0.004788:0.011093:0.007805:0.005714:0.005203:0.009066:0.009162:0.009162:0.009241:0.003703:0.006464:0.007805:0.008651:0.008986:0.004373
Managing Public Money.:@0.689498:0.519470:0.864618:0.519470:0.864618:0.508886:0.689498:0.508886:0.014036:0.008992:0.009407:0.008992:0.008992:0.003773:0.009407:0.008992:0.004874:0.009662:0.009327:0.008992:0.003773:0.003868:0.007061:0.004028:0.013860:0.008737:0.009247:0.007811:0.007811:0.003480
•:@0.489499:0.540023:0.495964:0.540023:0.495964:0.529438:0.489499:0.529438:0.006464
  discussing among the engagement team and :@0.495968:0.540023:0.833464:0.540023:0.833464:0.529438:0.495968:0.529438:0.004373:0.007725:0.009066:0.003863:0.006384:0.007055:0.008826:0.006560:0.006767:0.003655:0.008826:0.009162:0.006464:0.008124:0.013375:0.009353:0.008715:0.009401:0.005475:0.005411:0.009034:0.008156:0.006049:0.008348:0.009034:0.009577:0.008124:0.009401:0.008603:0.013742:0.008523:0.009034:0.005411:0.004964:0.005411:0.008348:0.008124:0.013567:0.006049:0.007645:0.008491:0.008906:0.004373
involving  relevant internal and external specialists, :@0.508484:0.555403:0.866809:0.555403:0.866809:0.544819:0.508484:0.544819:0.003607:0.008731:0.007390:0.008986:0.003863:0.007230:0.003863:0.008491:0.009066:0.004373:0.002522:0.005554:0.008140:0.003863:0.008156:0.007470:0.007901:0.009034:0.005155:0.006049:0.003863:0.009034:0.005411:0.007981:0.005554:0.008810:0.008124:0.003639:0.006049:0.007805:0.008571:0.008986:0.006464:0.008348:0.007326:0.005411:0.008060:0.005554:0.009034:0.008124:0.003863:0.006352:0.006560:0.009066:0.008348:0.007023:0.003863:0.007901:0.003863:0.003863:0.006464:0.005203:0.006767:0.003224:0.004373
including actuarial and IT expertise regarding :@0.508484:0.570784:0.830945:0.570784:0.830945:0.560200:0.508484:0.560200:0.003863:0.008826:0.007135:0.003863:0.008731:0.009162:0.003863:0.008651:0.009162:0.006464:0.008124:0.007166:0.005411:0.009034:0.007901:0.005554:0.003863:0.008124:0.003863:0.006321:0.007805:0.008571:0.008986:0.006464:0.003783:0.007470:0.005299:0.008156:0.007326:0.009050:0.008348:0.005347:0.005411:0.003655:0.006767:0.008012:0.006464:0.005379:0.007981:0.009066:0.007805:0.005379:0.009066:0.003863:0.008491:0.009066:0.004373
how and where fraud might occur in the financial :@0.508484:0.586165:0.866442:0.586165:0.866442:0.575580:0.508484:0.575580:0.009321:0.009577:0.011763:0.005203:0.007805:0.008571:0.008986:0.005714:0.011763:0.009321:0.008571:0.005554:0.008731:0.005634:0.004996:0.005554:0.008124:0.009034:0.009401:0.006400:0.013742:0.003863:0.009401:0.008779:0.005411:0.005171:0.009353:0.007374:0.007374:0.008747:0.005554:0.005953:0.003272:0.007645:0.006049:0.005411:0.009034:0.008156:0.005203:0.004996:0.003655:0.009034:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.004373
statements and any potential indicators of fraud.:@0.508064:0.601606:0.854434:0.601606:0.854434:0.591021:0.508064:0.591021:0.006767:0.005411:0.008124:0.005411:0.008348:0.013742:0.008348:0.009034:0.005411:0.006767:0.005714:0.007805:0.008571:0.008986:0.006464:0.008124:0.008842:0.007725:0.005554:0.009066:0.009066:0.005411:0.008108:0.008826:0.005411:0.003863:0.007773:0.003863:0.006720:0.003863:0.009034:0.009034:0.003863:0.007374:0.007917:0.005411:0.009130:0.005554:0.006767:0.005491:0.009353:0.004756:0.004788:0.004996:0.005762:0.008124:0.009034:0.009401:0.003464
As a  result of these procedures, I considered the :@0.488306:0.622099:0.835044:0.622099:0.835044:0.611514:0.488306:0.611514:0.010295:0.007007:0.005634:0.006895:0.004373:0.002522:0.005299:0.007981:0.006560:0.008731:0.003863:0.005044:0.005634:0.009353:0.004756:0.004868:0.005411:0.009034:0.008076:0.006767:0.008348:0.006305:0.009385:0.005315:0.009162:0.007374:0.007996:0.009401:0.008747:0.005554:0.008060:0.006767:0.003464:0.006656:0.001676:0.006384:0.007374:0.009002:0.008826:0.006560:0.003863:0.009082:0.008060:0.005554:0.007965:0.009162:0.006049:0.005411:0.008699:0.008060:0.004373
opportunities and  incentives that may exist within  NHS :@0.489062:0.637481:0.882933:0.637481:0.882933:0.626896:0.489062:0.626896:0.009353:0.009210:0.009385:0.009178:0.005554:0.005411:0.009034:0.009034:0.003863:0.005411:0.003863:0.008348:0.006767:0.005219:0.007805:0.008571:0.008986:0.004373:0.002522:0.003863:0.009034:0.007103:0.008348:0.009034:0.005219:0.003863:0.007645:0.008156:0.006767:0.004740:0.005411:0.009369:0.008316:0.005411:0.006177:0.013359:0.007805:0.007470:0.005203:0.008156:0.007326:0.003671:0.006767:0.005155:0.004868:0.011540:0.004086:0.005411:0.009289:0.003863:0.009321:0.004373:0.002522:0.010917:0.010327:0.007725:0.004373
Resolution for fraud and  identified the greatest potential :@0.489903:0.653160:0.895951:0.653160:0.895951:0.642575:0.489903:0.642575:0.009321:0.008156:0.006560:0.008986:0.003863:0.008571:0.005411:0.003575:0.008986:0.008731:0.005634:0.004996:0.009880:0.005554:0.005028:0.004996:0.005554:0.008124:0.009034:0.009401:0.005985:0.007805:0.008651:0.008986:0.004373:0.002426:0.003863:0.009401:0.007996:0.009034:0.005155:0.003863:0.004996:0.003655:0.008156:0.009401:0.005890:0.005411:0.009034:0.008156:0.005634:0.009401:0.005554:0.008140:0.008124:0.005411:0.008348:0.006512:0.005411:0.005586:0.009066:0.009066:0.005203:0.008156:0.008731:0.005411:0.003655:0.007805:0.003863:0.004373
for fraud  in the following areas:  recognition of revenue, :@0.488726:0.668601:0.890018:0.668601:0.890018:0.658016:0.488726:0.658016:0.004996:0.009545:0.005554:0.004868:0.004996:0.005554:0.008124:0.009034:0.009401:0.004373:0.002458:0.003272:0.007645:0.006049:0.005411:0.009034:0.008156:0.005203:0.004996:0.009545:0.003863:0.004038:0.009353:0.011731:0.003863:0.009241:0.009401:0.006145:0.008124:0.005315:0.008156:0.008124:0.006496:0.003464:0.004373:0.002745:0.005379:0.008156:0.007374:0.009098:0.009162:0.009034:0.003655:0.005411:0.003655:0.009353:0.008795:0.006464:0.009353:0.004756:0.005634:0.005554:0.008140:0.007645:0.008348:0.008699:0.009034:0.008108:0.003464:0.004373
bias in  management estimates and posting of unusual :@0.489483:0.683981:0.878580:0.683981:0.878580:0.673397:0.489483:0.673397:0.008826:0.003863:0.007486:0.006464:0.006049:0.003272:0.007645:0.004373:0.002426:0.013742:0.008124:0.009210:0.008124:0.009401:0.008603:0.013742:0.008523:0.009034:0.005411:0.005299:0.008348:0.006767:0.005219:0.003863:0.013742:0.008124:0.005411:0.008348:0.006767:0.005570:0.007805:0.008651:0.008986:0.006384:0.008986:0.008986:0.006560:0.005203:0.003863:0.008571:0.009066:0.006464:0.009353:0.004756:0.006049:0.008731:0.008651:0.008826:0.006560:0.008826:0.007805:0.003863:0.004373
journals.  In common with all audits under ISAs (UK),:@0.487886:0.699363:0.859714:0.699363:0.859714:0.688779:0.487886:0.688779:0.003863:0.009353:0.009305:0.005554:0.009034:0.008348:0.003863:0.006767:0.003464:0.004373:0.003033:0.003607:0.007645:0.006049:0.007374:0.009353:0.013519:0.013519:0.009353:0.009034:0.005219:0.011923:0.004038:0.005634:0.009401:0.006464:0.007230:0.003448:0.003448:0.006464:0.008124:0.008763:0.009401:0.003623:0.005411:0.006767:0.005890:0.009034:0.008779:0.009401:0.008076:0.005554:0.005953:0.004038:0.007981:0.009752:0.006464:0.005634:0.004820:0.011141:0.009257:0.004820:0.003464
I am also required to perform specific procedures to :@0.489499:0.714746:0.861631:0.714746:0.861631:0.704162:0.489499:0.704162:0.001596:0.006049:0.007805:0.013184:0.006464:0.007805:0.003863:0.006305:0.008986:0.006049:0.005299:0.007981:0.008986:0.008651:0.003863:0.005123:0.007981:0.008986:0.006049:0.005411:0.009130:0.005634:0.009385:0.008092:0.005554:0.004996:0.009018:0.005554:0.013423:0.006464:0.006767:0.009385:0.008348:0.007087:0.003863:0.004996:0.003863:0.007374:0.005618:0.009162:0.005379:0.009066:0.007374:0.007996:0.009401:0.008747:0.005554:0.008060:0.006767:0.005155:0.005123:0.008986:0.004373
respond to the risk of management override of controls.:@0.489499:0.730127:0.888030:0.730127:0.888030:0.719543:0.489499:0.719543:0.005299:0.007981:0.006464:0.008986:0.008906:0.008651:0.008986:0.006049:0.005411:0.009130:0.005203:0.005411:0.009034:0.008156:0.006049:0.005299:0.003863:0.006305:0.007470:0.005714:0.009353:0.004756:0.006049:0.013742:0.008124:0.009210:0.008124:0.009401:0.008603:0.013742:0.008523:0.009034:0.005411:0.005219:0.009066:0.007470:0.008348:0.005347:0.005554:0.003687:0.009401:0.007981:0.005634:0.009353:0.004756:0.005714:0.007135:0.009066:0.008826:0.005203:0.005379:0.009066:0.003863:0.006560:0.003464
I also obtained an  understanding of NHS Resolution's :@0.489499:0.752399:0.871303:0.752399:0.871303:0.741815:0.489499:0.741815:0.001596:0.006049:0.008124:0.003639:0.006560:0.009162:0.005634:0.009066:0.009385:0.005155:0.008124:0.003639:0.009034:0.008012:0.009401:0.006305:0.007390:0.008316:0.004373:0.002522:0.009034:0.009034:0.009401:0.008060:0.005554:0.006767:0.005411:0.008124:0.008842:0.009401:0.003863:0.008826:0.009401:0.006305:0.009353:0.004756:0.005714:0.010997:0.010502:0.007901:0.006464:0.009241:0.008060:0.006560:0.008986:0.003863:0.008651:0.005411:0.003655:0.008986:0.008731:0.003671:0.006416:0.004373
framework of authority as well as other legal and :@0.488743:0.767780:0.844243:0.767780:0.844243:0.757196:0.488743:0.757196:0.005203:0.005794:0.008316:0.014285:0.008651:0.012019:0.009656:0.005554:0.008300:0.005634:0.009353:0.004756:0.005299:0.008124:0.009034:0.005602:0.009034:0.009353:0.005554:0.003863:0.005411:0.007725:0.005602:0.007470:0.006209:0.004868:0.011763:0.008571:0.003863:0.004038:0.006464:0.007470:0.006209:0.005634:0.009353:0.005411:0.008842:0.008348:0.005554:0.006097:0.003527:0.007805:0.008826:0.007645:0.003607:0.006464:0.007645:0.008491:0.008826:0.004373
regulatory frameworks in which NHS Resolution operates, :@0.489499:0.783162:0.904390:0.783162:0.904390:0.772578:0.489499:0.772578:0.005379:0.008348:0.009210:0.009034:0.003863:0.007933:0.005411:0.009130:0.005554:0.007550:0.004788:0.004996:0.005922:0.008316:0.014189:0.008571:0.011923:0.009577:0.005554:0.008300:0.006975:0.006049:0.003272:0.007566:0.005634:0.011843:0.009401:0.004038:0.007645:0.009401:0.006464:0.011093:0.010502:0.007901:0.006384:0.009162:0.007981:0.006560:0.009066:0.003863:0.008651:0.005411:0.003655:0.009066:0.008826:0.006384:0.009353:0.009385:0.008140:0.005554:0.008124:0.005219:0.008348:0.006767:0.003288:0.004373
focusing on those laws and  regulations that had a :@0.488743:0.798840:0.849558:0.798840:0.849558:0.788255:0.488743:0.788255:0.004996:0.009353:0.007151:0.009034:0.006592:0.003863:0.009034:0.009194:0.006464:0.008571:0.008395:0.006049:0.005411:0.008779:0.009162:0.006767:0.008348:0.005890:0.003863:0.008124:0.011540:0.007055:0.005714:0.007805:0.008571:0.008986:0.004373:0.002522:0.005554:0.008060:0.009401:0.008747:0.003863:0.007901:0.005411:0.003655:0.009162:0.009034:0.006592:0.005299:0.005411:0.009369:0.008316:0.005411:0.005762:0.008571:0.007566:0.008826:0.006464:0.006464:0.004373
direct effect on  material amounts and disclosures in the :@0.489079:0.814220:0.888648:0.814220:0.888648:0.803636:0.489079:0.803636:0.009401:0.003623:0.005554:0.008060:0.007374:0.005139:0.005203:0.008348:0.005267:0.004996:0.008523:0.007374:0.005411:0.005698:0.008571:0.008316:0.004373:0.002522:0.013359:0.007901:0.005411:0.008028:0.005379:0.003863:0.007901:0.003863:0.006384:0.008124:0.013551:0.009353:0.009034:0.009034:0.005411:0.006767:0.005682:0.007805:0.008571:0.008986:0.006464:0.009162:0.003863:0.006560:0.007135:0.003863:0.009162:0.006560:0.009034:0.005331:0.008156:0.006767:0.005922:0.003272:0.007566:0.006049:0.005411:0.008699:0.008060:0.004373
financial statements or that had a fundamental effect :@0.488743:0.829661:0.874505:0.829661:0.874505:0.819077:0.488743:0.819077:0.004996:0.003863:0.009210:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.006081:0.006767:0.005411:0.008124:0.005411:0.008348:0.013998:0.008348:0.009210:0.005411:0.006767:0.005203:0.009066:0.005554:0.004772:0.005411:0.009369:0.008316:0.005411:0.005762:0.008571:0.007566:0.008826:0.006464:0.006895:0.006049:0.004996:0.009034:0.009241:0.009401:0.008124:0.013982:0.008348:0.009210:0.005411:0.008124:0.003863:0.006624:0.008348:0.004996:0.004996:0.008348:0.007374:0.005411:0.004373
on the operations of NHS  Resolution. The key laws and :@0.489079:0.845042:0.885423:0.845042:0.885423:0.834458:0.489079:0.834458:0.008571:0.008395:0.006049:0.005411:0.009034:0.008156:0.005634:0.009353:0.009385:0.008348:0.005347:0.008124:0.005235:0.003863:0.009353:0.009034:0.006560:0.005634:0.009353:0.004756:0.006049:0.010917:0.010423:0.007725:0.004373:0.002426:0.009321:0.008156:0.006767:0.008938:0.003863:0.008731:0.005411:0.003863:0.008954:0.009034:0.003224:0.006384:0.008364:0.008858:0.008348:0.006352:0.007566:0.007981:0.007390:0.005634:0.003863:0.008124:0.011779:0.006767:0.005746:0.007645:0.008491:0.008906:0.004373
regulations I considered  in this context included the :@0.489499:0.860424:0.860066:0.860424:0.860066:0.849840:0.489499:0.849840:0.005554:0.008140:0.009401:0.008747:0.003863:0.007901:0.005411:0.003655:0.009162:0.009034:0.006592:0.006049:0.001596:0.006464:0.007374:0.008922:0.008826:0.006560:0.003863:0.009082:0.008060:0.005554:0.007965:0.009162:0.004373:0.002522:0.003272:0.007645:0.006049:0.005411:0.008699:0.003863:0.006560:0.005714:0.007374:0.009353:0.009225:0.005411:0.008348:0.007326:0.005411:0.006017:0.003863:0.008571:0.007055:0.003863:0.008731:0.009162:0.008060:0.009162:0.006049:0.005411:0.008699:0.008060:0.004373
National Health Service Litigation Authority (Establishment :@0.489499:0.875806:0.908380:0.875806:0.908380:0.865222:0.489499:0.865222:0.011588:0.007901:0.005203:0.003863:0.008906:0.008651:0.007901:0.003863:0.006640:0.010917:0.007981:0.007805:0.003863:0.005044:0.008731:0.006464:0.008236:0.008156:0.005379:0.007470:0.003863:0.007135:0.008156:0.006049:0.007310:0.003863:0.005203:0.003863:0.009082:0.007805:0.005411:0.003655:0.009066:0.008826:0.005634:0.010502:0.009241:0.005411:0.009465:0.009577:0.005554:0.004102:0.005634:0.007901:0.005203:0.004820:0.007869:0.006767:0.005411:0.008124:0.009385:0.003863:0.003863:0.006767:0.009034:0.013742:0.008348:0.009034:0.005411:0.004373
and Constitution) Order  1995, the National  Health Service :@0.489079:0.891484:0.906795:0.891484:0.906795:0.880899:0.489079:0.880899:0.007805:0.008651:0.008986:0.006049:0.009880:0.009529:0.009034:0.006767:0.005618:0.004038:0.005411:0.009034:0.005634:0.003863:0.009353:0.009305:0.004820:0.006097:0.011763:0.005379:0.009162:0.008348:0.005267:0.004373:0.002522:0.008826:0.008826:0.008603:0.008954:0.003464:0.006113:0.005411:0.009034:0.008076:0.006049:0.011588:0.007901:0.005203:0.003863:0.008906:0.008651:0.007901:0.003863:0.004373:0.002681:0.010917:0.007981:0.007805:0.003863:0.005044:0.008731:0.006464:0.008236:0.007981:0.005299:0.007310:0.003863:0.006895:0.007981:0.004373
Litigation Authority Regulations 1995, the National :@0.489499:0.906864:0.856523:0.906864:0.856523:0.896280:0.489499:0.896280:0.007310:0.003863:0.005203:0.003863:0.009082:0.007805:0.005411:0.003655:0.009066:0.008826:0.005714:0.010502:0.009034:0.005666:0.009321:0.009577:0.005554:0.004102:0.005634:0.007901:0.006049:0.009545:0.008348:0.009066:0.008826:0.003863:0.008124:0.005155:0.003863:0.009162:0.008826:0.006767:0.006752:0.008826:0.008826:0.008603:0.008954:0.003464:0.006113:0.005411:0.009034:0.008156:0.006464:0.011508:0.007805:0.005123:0.003863:0.008826:0.008571:0.007805:0.003863:0.004373
Health Service Act 2006, and :@0.489919:0.922305:0.699950:0.922305:0.699950:0.911721:0.489919:0.911721:0.010838:0.007901:0.007725:0.003863:0.004964:0.008651:0.006464:0.008236:0.008156:0.005379:0.007470:0.003863:0.007135:0.008156:0.004868:0.010917:0.007645:0.005634:0.005634:0.009066:0.009162:0.009162:0.009241:0.003703:0.006464:0.007805:0.008571:0.008986:0.004373
Managing Public Money.:@0.702453:0.922305:0.877956:0.922305:0.877956:0.911721:0.702453:0.911721:0.014036:0.009072:0.009407:0.009072:0.009072:0.003773:0.009407:0.009072:0.004874:0.009407:0.009247:0.008992:0.003773:0.003868:0.007061:0.004028:0.013940:0.008816:0.009327:0.007891:0.007891:0.003480