Decision details

(i)             to note that Members would discuss the style and content of future quarterly update reports at the upcoming development session, to ensure that Members were content with the balance of information provided;

(ii)            to note the results herein shown for the following periods and the related risks and mitigating measures:

a.    Updated funding (income) and cost of services (expenditure) for the fiscal year 2025/26 up to and including the end of Q3;

b.    Indicative costs of services / expenditure up to the end of the fiscal year, 31 March 2026; and

(iii)      to note that the Chief Officer and Chief Financial Officer would ensure that they maintained a focus on quantifying and managing the key risks identified, and responding to the recommendations, arising from the complex financial environment as evidenced in section 5 of the report, namely:

a.       Audit Scotland’s Annual Audit Report of 2024/251

b.       The Auditor General’s NHS Grampian s.22 Audit Report 2024/252;

c.        The IJB Strategic Risk Register3; and

d.       Internal Audits relating to the financial planning of the IJB for the

IJB’s Budget Setting and Monitoring of 2024.