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This report summarises the findings from our 2021 audit work at Swansea Bay University Health Board to fulfil ourresponsibilities under the Public Audit (Wales) Act 2004.
The Health Board did not achieve financial balance for the three-year period ending 31 March 2021, and although had no other material financial transactions that were not in accordance with authorities nor used for the purposes intended, we have issued a qualified opinion on the regularity of the financial transactions within the Health Board’s 2020-21 accounts.