An interim annual letter was presented to Betsi Cadwaladr University Local Health Board (the Health Board) in June 2010. That report related to my audit work in the final six-month period to 30 September 2009 of the Health Board’s predecessor bodies.
My work on the audit of accounts has led me to give an unqualified opinion on the 2009-10 financial statements of the Health Board.
I have also concluded that:
- the Health Board’s accounts were properly prepared and materially accurate;
- the Health Board had an effective internal control environment to reduce the risks of material misstatements to the Financial Statements, but I noted scope for further improvement as systems and controls are rationalised over the coming year; and
- the Health Board’s significant financial and