This report is issued in the public interest under Section 22 of the Public Audit (Wales) Act 2004. I have issued this report to draw the public’s attention to a failure in governance arrangements and inadequacies in management and internal control at Caldicot and Wentlooge Levels Internal Drainage Board. As a result of such failures the Drainage Board has, in my view, acted unlawfully on occasions.
I have concluded that the Drainage Board has not been governed and managed effectively for a number of years. I found that its governance framework was inadequate and some elements I would have expected to find within a robust governance framework were absent.