An interim annual letter was presented to Abertawe Bro Morgannwg University 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. This report summarises the findings from audit work I have undertaken at the Health Board during the latter part of 2009 and throughout 2010.
My work on the audit of accounts has led me to give an unqualified opinion on the 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; and
- the Health Board’s significant financial and accounting systems were appropriately controlled and operating as intended.