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This interim Annual Audit Letter to the new Cwm Taf Local Health Board (the Board) relates to my audits of the final, six-month period to 30 September 2009 of the Board’s predecessor bodies. The work reported on in the Letter was set out in the agreed Audit Strategies for the following organisations: Cwm Taf NHS Trust, Merthyr Tydfil Local Health Board, Rhondda Cynon Taf Local Health Board.