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Financial statement fourteen months ending 29th February 2000
Eastern Health Board
The Board is required under II (2) of the Health (Amendment) (No 3) Act, 1996 to have annual financial statements prepared in accordance with accounting.standards set out by the Minister for Health and ChiIdren. The Board is required to ensure that in the preparation of these financial statements: - • suitable accounting policies have been selected and then applied consistently • judgements and estimates that are reasonable and prudent have been made • any material departures from applicable accounting standards have been disclosed and explained • the financial statements have been prepared on the going concern basis, unless that basis is inappropriate. The Board is responsible for ensuring that accounting records are maintained which disclose with reasonable accuracy at any time the financial position of the Eastern Health Board and ensuring that the financial statements comply with the accounting standards specified by the Minister for Health and Children. The Board is also responsible for safeguarding the assets of the Eastern Health Board and for ensuring that a system of internal control is in place within the Board for the prevention and detection of fraud and other irregularities.
Keyword(s): HEALTH SERVICES; FINANCE; FINANCIAL AUDIT
Publication Date:
2000
Type: Report
Peer-Reviewed: Unknown
Language(s): English
Institution: Lenus
Publisher(s): Eastern Health Board
First Indexed: 2016-04-23 07:03:25 Last Updated: 2017-05-12 07:05:10