The Certificate
and Report of the Comptroller and Auditor General to
the Houses of Parliament
I certify that I have audited
the financial statements on pages 68 to 86 under the Data
Protection Act 1998. These
financial statements have been prepared under the historical
cost convention as modified by the revaluation of certain
fixed assets and the accounting policies are set out on pages
71 and 73.
Respective responsibilities
of the Information Commissioner and Auditor
As described on
page 59, the Information Commissioner is responsible for
the preparation of the financial statements
in accordance with the Data Protection Act 1998 and directions
made thereunder by the Secretary of State for Constitutional
Affairs with the approval of the Treasury and for ensuring
the regularity of financial transactions. The Commissioner
is also responsible for the preparation of the other contents
of the Annual Report. My responsibilities, as independent
auditor, are established by statute and I have regard to
the standards and guidance issued by the Auditing Practices
Board and the ethical guidance applicable to the auditing
profession.
I report my opinion as to
whether the financial statements give a true and fair view
and are properly prepared
in accordance
with the Data Protection Act 1998 and directions made thereunder
by the Secretary of State for Constitutional Affairs with
the approval of the Treasury, and whether in all material
respects the income and expenditure have been applied to
the purposes intended by Parliament and the financial transactions
conform to the authorities which govern them. I also report
if, in my opinion the Foreword is not consistent with the
financial statements, if the Commissioner has not kept proper
accounting records, or if I have not received all the information
and explanations I require for my audit.
I read the other
information in the Annual Report and consider whether it
is consistent with the audited financial statements.
I consider the implications for my certificate if I become
aware of any apparent mis-statements or material inconsistencies
with the financial statements.
I review whether the statement
on pages 60 and 64 reflects the Commissioner’s compliance
with Treasury’s
guidance on the Statement on Internal Control’. I report
if it does not meet the requirements specified by Treasury,
or if the statement is misleading or inconsistent with other
information I am aware of from my audit of the financial
statements. I am not required to consider, nor have I considered
whether the Accounting Officer’s Statement on Internal
Control covers all risks controls. I am also not required
to form an opinion on the effectiveness of the Commissioner’s
corporate governance procedures or its risk control procedures.
Basis
of audit opinion
I conducted my audit in accordance with United
Kingdom Auditing Standards issued by the Auditing Practices
Board. An audit
includes examination, on a test basis, of evidence relevant
to the amounts, disclosures and regularity of financial transactions
included in the financial statements. It also includes an
assessment of the significant estimates and judgements made
by the Information Commissioner in the preparation of the
financial statements, and of whether the accounting policies
are appropriate to the Commissioner’s circumstances,
consistently applied and adequately disclosed.
I planned and
performed my audit so as to obtain all the information and
explanations which I considered necessary
in order to provide me with sufficient evidence to give reasonable
assurance that the financial statements are free from material
mis-statement, whether caused by error, or by fraud or other
irregularity and that, in all material respects, the income
and expenditure have been applied to the purposes intended
by Parliament and the financial transactions conform to the
authorities which govern them. In forming my opinion I have
also evaluated the overall adequacy of the presentation of
information in the financial statements.
Opinion
In my opinion
the financial statements give a true and fair
view of the state of affairs of the Information Commissioner
at 31 March
2004 and of the income and expenditure, total recognised
gains and losses and cash flows for the year then ended
and have been properly prepared in accordance with the
Data Protection
Act 1998 and directions made thereunder by the Secretary
of State for Constitutional Affairs with the approval
of Treasury; and
in all material respects the income and
expenditure have been applied to the purposes intended
by Parliament and
the financial transactions conform to the authorities which govern
them
I have
no observations to make on these financial statements.
John
Bourn
Comptroller and Auditor General
18th June 2004
National Audit Office
157-197 Buckingham Palace Road
Victoria London SW1W 9SP
