This report summarises my findings from the audit work I have undertaken at Abertawe Bro Morgannwg University Health Board (the Health Board) during 2012. The work I have done at the Health Board 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 Health Board’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 Health Board, although in doing so I have brought several issues to the attention of
officers and the Audit Committee. I have also concluded that:
- the Health Board’s accounts were properly prepared and materially accurate;
- the Health Board had an effective internal control environment to reduce the risks of material misstatements to the financial statements; and
- the Health Board’s significant financial and accounting systems were appropriately controlled and operating as intended.