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Betsi Cadwaladr University Health Board – Annual Audit Report 2022
22 May 2023

This report summarises the findings from my 2022 audit work at Betsi Cadwaladr University Health Board undertaken to fulfil my responsibilities under the Public Audit (Wales) Act 2004.

We issued a qualified ‘true and fair’ opinion on the Health Board’s 2021-22 accounts, because we could not obtain sufficient appropriate evidence that specific accruals, payables and expenditure were accurately stated and accounted for in the correct accounting period. We also qualified my ‘regularity’ opinion as the Health Board again failed to meet its financial duty to break-even over a three-year period, and (along with eight other NHS bodies in Wales) incurred irregular expenditure in year in complying with a direction by Ministers to fund clinicians’ pensions tax liabilities.

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