This report summarises my findings from the audit work I have undertaken at Hywel Dda Local Health Board (the LHB) during 2012. The work I have undertaken at the LHB allows me to discharge my responsibilities under the Public Audit (Wales) Act 2004 (the 2004 Act) in respect of the audit of accounts and the LHB’s arrangements to secure efficiency, effectiveness and economy in its use of resources.
I have issued an unqualified opinion on the 2011-12 financial statements of the LHB,
although in doing so I have brought some less significant issues to the attention of
officers and the Audit Committee. I have also concluded that:
- the LHB’s financial statements were properly prepared and materially accurate;
- the LHB had an effective internal control environment to reduce the risks of material misstatements to the financial statements although there are some areas for improvement, in particular in some of the non-financial feeder systems; and
- the LHB’s significant financial and accounting systems were appropriately controlled and operating as intended with demonstrable improvement during the year, although there are some system weaknesses which require management action.