Issue - meetings

The Committee had before it a report by Alex Stephen (Chief Finance Officer, ACHSCP) which outlined the results of the review undertaken by the Executive Team against financial governance requirements contained in the Chartered Institute of Public Finance and Accountancy (CIPFA)’s statement on the Role of the Chief Financial Officer in Local Government (2016).

The report recommended:-

That the Committee note the content of the report and comment on the accompanying results of the Executive Team review.

Alex Stephen explained that the Executive Team had conducted a review of the Board's financial governance arrangements against the CIPFA principles outlined in the Role of the Chief Finance Officer (CFO) in Local Government (2016). He advised that evidence of adherence to these principles had been requested during the 2015/16 audit of the final accounts, and noted that areas in need of further development had also been identified. Thereafter Mr Stephen talked the Committee through each of the CIPFA principles:

With reference to principle 1, Mr Stephen highlighted the leadership role of the CFO through membership of the Executive Team and the IJB as a non-voting member. He explained that it was the intention of the Executive Team to consolidate all relevant documentation into a governance action plan which would be presented to the IJB for approval, with a recommendation that responsibility for monitoring be delegated to this Committee. Mr Stephen set out his responsibilities, in addition to his role as CFO and noted that in these areas he largely provided an oversight function as operational control was exercised by Partnership colleagues. He confirmed that the financial skillset of the Executive Team was satisfactory but anticipated that financial training will  be provided to colleagues involved in the locality planning once the localities management structures are more developed. Mr Stephen highlighted the representativeness of the IJB, as it included partners from across the public and third/independent sectors; as well as service users and carer representatives. He also summarised the monitoring arrangements in place between the Partnership and Bon Accord Care;

With reference to principle 2, Mr Stephen provided an overview of the business and financial planning process and pointed to the successful approach adopted by the Partnership towards the IJB budget which included the scheduling of workshop sessions and financial briefings prior to the budget meeting which enhanced the Board's decision making capacity and led to the unanimous agreement of the IJB budget in March 2017. He explained that in line with the IJB Budget Protocol, a similar approach would be adopted next year as a special budget meeting had been scheduled and there would be greater focus on strategic items such as the transformation agenda. Thereafter Mr Stephen provided a summary of how the Board issued Directions to its partners, particularly in relation to procurement; and he explained that ACC and NHSG had responsibility for treasury management as the Partnership did not have a bank account;

With reference to principle 3, Mr Stephen highlighted that Internal Audit would prepare an annual report and  ...  view the full minutes text for item 6