Issue - meetings

(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.

to note the results shown for the following periods and the related risks and mitigating measures:

·         Updated funding / income for the year 2025/26;

·         Projected / forecasted costs of services / expenditure up to the end of the fiscal year, 31 March 2026; and

·         Quarter 2 / 2025/26 Costs of Services against budget for the same period.

The Committee had before it a report prepared by the Deputy Chief Finance Officer – Aberdeen City Council, summarising the financial performance of the second quarter of 2025 for the services within the remit of the Integration Joint Board (IJB); presenting the projected results up to the end of financial year 2025/2026; and advising on areas of risk and management mitigating action.

The report recommended:-

that the Committee:

note the results shown for the following periods and the related risks and mitigating measures:

·         Updated funding / income for the year 2025/26

·         Projected / forecasted costs of services / expenditure up to the end of the fiscal year, 31 March 2026

·         Q2 / 2025/26 Costs of Services against budget for the same period

The Committee resolved:-

to agree the recommendations.

(i)            to note the report in relation to the IJB budget and its quarter 1 / 2025-2026 status, and the information on areas of risk and management action; and

(ii)          to instruct the Chief Officer to provide detailed information to the next Committee meeting in November 2025 in respect of savings progress and mitigations against specific services.

The Committee had before it a report prepared by the Chief Finance Officer and Deputy Chief Finance Officer, ACC, summarising the financial performance for the services within the remit of the IJB for quarter one ending 30 June 2025, in reference to the budget approved for 2025-2026 fiscal year.

The report recommended:-

that the Committee note the report in relation to the IJB budget and its quarter 1 / 2025-2026 status, and the information on areas of risk and management action.

The Committee resolved:-

(i)            to instruct the Chief Officer to provide detailed information to the next Committee meeting in November 2025 in respect of savings progress and mitigations against specific services; and

(ii)          to otherwise agree the recommendation.