Issue - meetings

The Committee had before it a report by Alex Stephen which provided Members an opportunity to discuss and comment on the Audit Scotland Report ‘Councils’ use of arm’s length organisations’.

The report recommended:-

That the Committee review, discuss and comment on the report attached as Appendix A.

Alex Stephen advised that Audit Scotland’s report had been presented to today’s meeting as it was considered good practice for relevant national reports to be reported to public audit committees. He explained that Bon Accord Care had been a subject of Audit Scotland’s inquiry and the IJB had an interest in this as Bon Accord Care was an arms-length external organisation (ALEO) of Aberdeen City Council and was the IJB’s biggest commissioning partner. Mr Stephen highlighted that the report was generally positive about the governance arrangements between Aberdeen City Council and Bon Accord Care, with no specific recommendations or specific causes for concern identified by the auditors for either the Council or Bon Accord Care. The Clerk confirmed that the Council’s response to Audit Scotland’s report would be presented to the Audit, Risk and Scrutiny Committee on 25 September 2018.

Thereafter members agreed that it would require ongoing assurance from Aberdeen City Council on its commissioning strategy, to determine the level of impact this may have on the IJB’s Direction to Council to deliver adult social care services to ACHSCP.

The Committee resolved:-

To note the report.

The Committee had before it a report by David Hughes which sought approval of the Internal Audit Plan for the Aberdeen City Integration Joint Board for 2018/19.

The report recommended:-

That the Committee approve the Internal Audit plan for 2018/19.

David Hughes presented the Internal Audit Plan for 2018-19 and advised that areas of intended scrutiny had been based on discussions with management and a review of risk and governance documents. He noted that the adult social care element of the Plan had been approved by the Council’s Audit, Risk and Scrutiny Committee on 22 February 2018.

Thereafter there were questions and comments on (1) risks relating to hosted services; (2) how audit areas were selected by Internal Audit; and (3) the ongoing review of the Strategic Risk Register and whether there was scope to change areas of intended scrutiny throughout the year. Mr Hughes confirmed there was such scope, and pointed out that internal audit work would not commence until the second quarter of the financial year.

The Committee resolved:-

(i)           to approve the Internal Audit plan for 2018/19; and

(ii)          to request that risks relating to hosted services be reviewed at the IJB Workshop on 24 April 2018.