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This report sets out the findings from the Auditor General’s 2020 structured assessment work at Betsi Cadwaladr University Health Board (the Health Board). The work has been undertaken to help discharge the Auditor General’s statutory requirement, under section 61 of the Public Audit (Wales) Act 2014, to be satisfied that NHS bodies have made proper arrangements to secure economy, efficiency and effectiveness in their use of resources.
Overall, we found that the Health Board quickly adapted its governance arrangements to respond to the challenges of the pandemic. Financial management remained a significant challenge and at the time of the review COVID-19 costs increased the risk of financial deficit further. Short-term planning approaches are helping to respond to immediate and complex challenges created by the pandemic, but performance recovery will need a longer-term and more strategic approach.