Issue - meetings

to note the report and the attached internal audit report.

The Committee had before it a report by the Chief Internal Auditor which presented an audit on IJB Budget Setting and Monitoring which was undertaken to ensure appropriate arrangements were in place regarding IJB budget setting and budget monitoring.

The report recommended:-

that the Committee review, discuss and comment on the issues raised within this report and the attached appendix.

In response to a question relating to whether there were written procedures for budget setting and annual reporting, the Chief Operating Officer advised that there was a process in place that had been followed for a number of years and that the IJB had looked to adopt a budget protocol which sought to align with the processes of the Council, which had now been implemented.

In response to a question relating to whether the financial position for the IJB would have been different if there were stronger, more robust processes in place, the Chief Operating Officer advised that there was a process in place to monitor the budget with the quarterly performance reporting being submitted to the IJB, noting that it was prepared in liaison with Council and NHS colleagues.

In response to a question relating to the IJB transformation and where things were currently, the Chief Operating Officer advised that the reserves policy would be presented to the IJB Risk, Audit and Performance Committee.  He started that transformation was key for the sustainability of IJB’s across the country and that a draft Transformation Strategic Plan would be presented to the IJB Budget meeting which would have a key focus on prevention to keep people well in the community, and that this would be integrated within the medium term financial framework.

In response to a question relating to the financial information provided by NHS Grampian and the need for material changes to be noted and explained for inclusion in future reports and whether NHS Grampian were providing the industry standard across different heath boards, the Chief Operating Officer advised that decisions on funding were made throughout the year by the NHS, which was done centrally via the Health Boards to the IJB’s.  He stated that the audit recommendations provided scope to improve the information coming through to the IJB and that the Chief Finance Officer was confident this would be addressed going forward.

In response to a question relating to whether there would be a further risk due to the decisions made at the Aberdeenshire IJB, the Chief Operating Officer advised that there would be an impact and that they were looking at a whole system approach.  He further stated that they were awaiting more detail from colleagues on the decisions of the Aberdeenshire IJB.

The Committee resolved:-

to note the report and the attached internal audit report.