That Act requires us to:

• examine and certify the accounts submitted to us by the Health Board, and to lay them before the Senedd;
• satisfy ourselves that expenditure and income have been applied to the purposes intended and are in accordance with authorities; and
• satisfy ourselves that the Health Board has made proper arrangements for securing economy, efficiency, and effectiveness in its use of resources.

We report our overall findings under the following headings:

• audit of accounts; and
• arrangements for securing economy, efficiency, and effectiveness in the use of resources.

Details on our conclusions can be found in the report.