The Auditor General and Wales Audit Office have today released their joint Annual Plan for 2016-17, outlining how they will deliver on the plan and its objectives.
While the timeliness of accounts preparation has improved, the number of qualified audit opinions has increased and failures in financial governance remain too high.
Cardiff Council has put in place better arrangements to deal with longstanding issues, but report finds Council is at critical point if it is to achieve the changes required to deliver improvement.
‘Aspects of its establishment, governance, oversight and early operation were flawed and poorly documented’, says Auditor General, but the concept of the Fund is innovative and has many merits.
Local systems are not robust enough to provide assurance that private patients who subsequently transfer to the NHS for treatment are not unfairly advantaged
Local government bodies generally prepared good quality financial statements on time. However an increased number of statements required material amendment and auditors reported concerns to a few bodies about the quality of supporting working papers