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2016 / 2017 Fund-raising Event V Setting up Donation Box

2016 / 2017 Fund-raising Event V Setting up Donation Box Audited Statement

Independent assurance report to the
Trustees of North District Hospital Charitable Foundation ("the Permittee")
Public Subscription Permit Number: [2016/310/1]

Pursuant to the conditions stated in the Public Subscription Permit issued by the Social Welfare Department of the Government of the Hong Kong Special Administrative Region ("SWD"), we have been requested to report on the attached income and expenditure account of the Permittee's general charitable fund-raising activity held during the period from I December 2016 to 30 November 2017 ("the Event").

Responsibilities of the Trustees

The Trustees are responsible for preparing the attached income and expenditure account in accordance with the basis of preparation set out in note 3, setting out the gross subscriptions raised from the Event and the expenses incurred in connection with the Event, in order to comply with the conditions stated in the Public Subscription Permit issued by the SWD. This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation and presentation of the income and expenditure account so that it reflects the subscriptions raised and expenses incurred in connection with the Event and is free from material misstatement.

Our Independence and Quality Control

We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the Hong Kong Institute of Certified Public Accountants ("HKICPA"), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior.

The firm applies Hong Kong Standard on Quality Control 1 and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

Practitioner's Responsibilities

Our responsibility is to form a conclusion on the attached income and expenditure account, based on our engagement, and to report our conclusion to you.

We conducted our engagement in accordance with Hong Kong Standard on Assurance Engagements 3000 (Revised) "Assurance Engagements Other Than Audits or Reviews of Historical Financial Information" and with reference to Practice Note 850 "Reporting on Flag days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department" issued by the HKICPA. We have planned and performed our work to obtain limited assurance for giving our conclusion below.

The work undertaken in connection with this engagement is less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

(To be continued)






Independent assurance report to the
Trustees of North District Hospital Charitable Foundation ("the Permittee")
Public Subscription Permit Number: [2016/310/1]

(Continued)

Practitioner's Responsibilities (Continued)

Our engagement included canying out limited procedures for obtaining sufficient appropriate evidence to be able to draw a conclusion, such as inquiries primarily of persons responsible for financial and accounting matters and other procedures we considered necessary. The procedures perfonned in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been perfonned.

Inherent Limitations

Due to the nature of cash receipts and expenses relating to the Event, it was not practicable for us to detennine whether the income and expenditure account and the books and records of the Pennittee include all transactions relating to the Event. It was impracticable for us to quantify the potential impact of this on the income and expenditure account. Accordingly, our report relates solely to the income and expenditure account prepared from transactions that have been recorded in the Permittee's books and records.

Conclusion

Based on the foregoing, we report that nothing has come to our attention that causes us to believe that the attached income and expenditure account does not reflect, in all material respects, the gross subscriptions raised and the expenses incurred by the Pennittee in respect of the Event that have been recorded in its books and records made available to us in accordance with the basis of preparation set out in note 3.

Intended Users and Purpose

This report is intended solely for the purpose of assisting the Permittee to satisfy the conditions stated in the Public Subscription Pem1it issued by SWD in connection with the Event and is not intended to be, and should not be, used for any other purpose. We agree that a copy of this report may be provided to the Director of Social Welfare without further comment from us.



Katon CPA Limited
Certified Public Accountants
Hong Kong
Date: 31 January 2018

Lee Kit Wah
Practising Certificate number P01453



North District Hospital Charitable Foundation
General Charitable Fund-raising Activities
Public Subscription Permit Number: [2016/310/1]


Income and Expenditure Account
For the period from 1 December 2016 to 30 November 2017

                                                HK$

Donation received                   54,903

Surplus for the period          54,903

Approved and confirmed that the above accounts are proper for the execution of the Event.




Trustee, for and on behalf of the Trustees of

North District Hospital Charitable Foundation

Hong Kong, 31 January 2018




North District Hospital Charitable Foundation
General Charitable Fund-raising Activities
Public Subscription Permit Number: (2016/310/1)

Notes to Income and Expenditure Account
For the period from 1 December 2016 to 30 November 2017

  1. PURPOSE OF FUND-RAISING
    To raise funds for North District Hospital Charitable Foundation so as to support North District Hospital in improving the physical and mental health of the public in the community and to promote health education, medical education and research.

  2. DURATION OF THE EVENT
    The Event was held for the period from 1 December 2016 to 30 November 2017 in North District Hospital.

  3. BASIS OF PREPARATION AND ACCOUNTING POLICY
    Income are accounted for on actual receipt base.
    Expenditure are accounted for on accruals base.



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