Cardiff and Vale University Health Board Annual Audit Letter 2009-10

5 Jan 2011 - 8:59am

This interim Annual Audit Letter to the Cardiff and Vale University Local Health Board (the UHB) relates to my audits of the final, six-month period to 30 September 2009 of the UHB’s predecessor bodies. The work reported on in the letter was set out in the agreed audit strategies for the following organisations: 

  • Cardiff and Vale NHS Trust 
  • Cardiff Local Health Board 
  • Vale of Glamorgan Local Health Board 

 

From my financial audit work I have concluded that the predecessor bodies’ resources were, in all material respects, properly used and accounted for in the six-month period ended 30 September 2009, although the Trust’s accounts required a material adjustment in respect of fixed assets: 

  • the predecessor bodies’ six-month accounts were properly prepared and materially accurate, although issues in relation to continuing healthcare (CHC) claims and asset lives and depreciation resulted in modified audit opinions; 
  • the health community’s financial position at demise, and as forecast to the year-end, indicates that there are significant financial risks to be addressed by the UHB in 2010 and beyond; and 
  • the predecessor bodies’ significant financial systems were generally fit for purpose, but issues were identified in relation to CHC claims and capital accounting. 

 

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