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Issue - meetings

External Audit Report - HSCP.21.*** - tbc

Meeting: 22/06/2021 - Risk, Audit and Performance Committee (Item 6)

6 External Audit Report - HSCP.21.057 - Late Report pdf icon PDF 313 KB

Additional documents:


The Committee resolved :-

to note the contents of the report.


The Committee had before it the report from the External Auditor, KPMG which presented the Annual Audit Report to the Members of Aberdeen Integration Joint Board and the Controller of Audit for the year ended 31 March 2021’.


The Chair welcomed Michael Wilkie and Matthew Moore of KPMG to the meeting and invited a summary presentation of the report.


Members heard apologies on late submission of the report which was due to Aberdeen City IJB being one of the first organisations in Scotland to present their accounts, which when combined with the challenges of new pandemic accounting policies had caused additional demands on all.


The External Auditors (KPMG) expressed appreciation to the Chief Finance Officer and his team for the assistance provided during preparation of the report.


Members were advised that pending completion of a couple of minor points, that KPMG’s conclusions at the highest level indicated that they would be able to provide a qualified opinion on the assurance of the accounts.


Members heard that there had been a late adjustment to the Accounts which KPMG were satisfied was the correct treatment in terms of financial management and financial sustainability and in line with other funding indications aligned to the pandemic throughout the report.


KPMG referenced the Executive Summary at page 3 of the report, page 71 of the Additional pack which provided their assurance.


The report recommended :-

that the Committee note the contents of the report.


The Committee resolved :-

to approve the recommendation.