Abertawe Bro Morgannwg University Health Board Annual Audit Report 2011

4 May 2012 - 9:59am

This report summarises my findings from the audit work I have undertaken at Abertawe Bro Morgannwg University Health Board (the Health Board) during 2011. 

 

I have issued an unqualified opinion on the 2010-11 financial statements of the Health Board, although in doing so I have brought several issues to the attention of officers 
and the Audit Committee. These relate to: 

  • one uncorrected misstatement that did not materially affect the Health Board’s financial position; 
  • recommendations for improving the calculation of Continuing Healthcare provision; 
  • the need for appropriate approvals in settling a fuel-tax liability; and 
  • an update on the continuing position across Wales on accounting for replacement of fixed assets under International Accounting Standard (IAS) 16. 

 

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