The Department of Health (DH) has published its guidance for the NHS (England) applying to organisations that are required to deal with Statement on Internal Control reporting requirements for 2008/09.
The whole Board is collectively accountable for maintaining a sound system of internal control and is responsible for putting in place arrangements for gaining assurance about the effectiveness of that overall system.
The Statement on Internal Control (SIC) is an annual statement by the Accountable Officer (i.e. the CEO), on behalf of the Board, setting out:
1. how the individual responsibilities of the Accountable Officer are discharged with regard to maintaining a sound system of internal control that supports the achievement of policies, aims and objectives;
2. the purpose of the system of internal control as evidenced by a description of the risk management and review processes, including the Assurance Framework process; and
3. the conduct and results of the review of the effectiveness of the system of internal control including any disclosures of significant control failures together with assurances that actions are or will be taken where appropriate to address issues arising.
To access the SIC 2008/09 requirements and guidance click here.