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First Minister Carwyn Jones AM says that his government is spending "as much money as we can on health", but that a reduction in funding from the UK government is forcing its hand.
He was speaking at an event where pupils of St Mary's Catholic Primary School, Bridgend, took part in building a miniature version of the Second Severn Crossing.
Wales will fall behind the other home nations in terms of spending per person on health services, if government plans progress as outlined over the next three years. There will be an average annual fall in 2.3 percent in cash terms up to 2014-15.
Conservative Shadow Health Minister, Darren Millar AM, said: "This is further evidence of Labour's record-breaking cuts to the Welsh health budget. It is time that the Welsh Government looked again at its budget priorities to ensure the NHS gets the resources it so desperately needs."
The National Audit Office report provides a vast number of comparisons between health services in the four UK nations, picking out their differences.
There were 65 GPs per 100,000 people in Wales in 2009 - fewer than in England and Scotland - although more than in Northern Ireland.
Patients in Wales stay an average of 6.3 days in acute hospital beds, the longest of the four UK nations. It was just 4.3 days in England, in 2008-09.
Life expectancy at birth in Wales is 77.6 years for men and 81.8 years for women. Both of those figures compare favourably to Scotland and Northern Ireland, but are slightly lower than in England.
More money per person is spent on health services in Wales than across the border in England - but less than in Scotland and Northern Ireland. A National Audit Office report compares healthcare around the UK.
Spending per person on health services, 2010-11:
- Northern Ireland - £2,106
- Scotland - £2,072
- Wales - £2,017
- England - £1,900