Key messages

We concluded that the Health Board’s accounts were properly prepared and materially accurate and issued an unqualified audit opinion on them. Our work did not identify any material weaknesses in internal controls, however, I brought some issues to the attention of officers and the Audit and Risk Assurance Committee for improvement.

However, I qualified the regularity opinion because the Health Board did not meet its revenue resource allocation over the three-year period ending 31 March 2023.

Alongside my audit opinion, I placed a substantive report on the Health Board’s accounts to highlight the regularity issues.