Statement of the Chief Executive’s Responsibilities as the Accountable Officer of NHS Education for Scotland Section 15 of the Public Finance and Accountability (Scotland) Act, 2000, the Principal Accountable Officer (PAO) of the Scottish Executive has appointed me as Accountable Officer of NHS Education for Scotland. This designation carries with it, responsibility for: the propriety and regularity of financial transactions under my control; the economical, efficient and effective use of resources placed at the disposal; and safeguarding the assets of the In preparing the accounts I am required to comply with the requirements of the governments Financial Reporting Manual FReM and in particular to: observe the accounts direction issued by the Scottish Ministers including the relevant accounting and disclosure requirements and apply suitable accounting policies on a consistent basis; make judgements and estimates on a reasonable basis; state whether applicable accounting standards as set out in the government FReM have been followed and disclose and explain any material departures; and prepare the accounts on a going concern basis. I am responsible for ensuring proper records are maintained and that the Accounts are prepared under the principles and in the format directed by Scottish Ministers. To the best of my knowledge and belief, I have properly discharged my responsibilities as Accountable Officer as intimated in the Departmental Accountable Officers letter to me of 19 March 2004. Acting Executive 25th June 2015
Statement of the Chief Executive’s Responsibilities as the Accountable Officer of NHS Education for Scotland Section 15 of the Public Finance and Accountability (Scotland) Act, 2000, the Principal Accountable Officer (PAO) of the Scottish Executive has appointed me as Accountable Officer of NHS Education for Scotland. This designation carries with it, responsibility for: the propriety and regularity of financial transactions under my control; the economical, efficient and effective use of resources placed at the disposal; and safeguarding the assets of the In preparing the accounts I am required to comply with the requirements of the governments Financial Reporting Manual FReM and in particular to: observe the accounts direction issued by the Scottish Ministers including the relevant accounting and disclosure requirements and apply suitable accounting policies on a consistent basis; make judgements and estimates on a reasonable basis; state whether applicable accounting standards as set out in the government FReM have been followed and disclose and explain any material departures; and prepare the accounts on a going concern basis. I am responsible for ensuring proper records are maintained and that the Accounts are prepared under the principles and in the format directed by Scottish Ministers. To the best of my knowledge and belief, I have properly discharged my responsibilities as Accountable Officer as intimated in the Departmental Accountable Officers letter to me of 19 March 2004. Acting Executive 25th June 2015
item_7biii_2_annual_accounts_2014-15_2015-06-25.docx