South West London CCG Annual Report and Accounts 2020/21

Report on other legal and regulatory requirements - the CCG’s arrangements for securing economy, efficiency and effectiveness in its use of resources Matter on which we are required to report by exception – the CCG’s arrangements for securing economy, efficiency and effectiveness in its use of resources Under the Code of Audit Practice, we are required to report to you if, in our opinion, we have not been able to satisfy ourselves that the CCG has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources for the year ended 31 March 2021. We have nothing to report in respect of the above matter. Responsibilities of the Accountable Officer The Accountable Officer is responsible for putting in place proper arrangements for securing economy, efficiency and effectiveness in the use of the CCG's resources. Auditor’s responsibilities for the review of the CCG’s arrangements for securing economy, efficiency and effectiveness in its use of resources We are required under Section 21(1)(c) of the Local Audit and Accountability Act 2014 to be satisfied that the CCG has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources. We are not required to consider, nor have we considered, whether all aspects of the CCG's arrangements for securing economy, efficiency and effectiveness in its use of resources are operating effectively. We have undertaken our review in accordance with the Code of Audit Practice, having regard to the guidance issued by the Comptroller and Auditor General in April 2021. This guidance sets out the arrangements that fall within the scope of ‘proper arrangements’. When reporting on these arrangements, the Code of Audit Practice requires auditors to structure their commentary on arrangements under three specified reporting criteria: • Financial sustainability: how the CCG plans and manages its resources to ensure it can continue to deliver its services; • Governance: how the CCG ensures that it makes informed decisions and properly manages its risks; and • Improving economy, efficiency and effectiveness: how the CCG uses information about its costs and Annual Report and Accounts 2020/21 | 173