Issue - meetings

(i)            to consider and agree the Integration Joint Board’s 2024/25 Audited Accounts for signature, as attached at Appendix A of the report;

(ii)          to instruct the Interim Chief Finance Officer to submit the approved audited accounts to NHS Grampian and Aberdeen City Council;

(iii)         to instruct the Interim Chief Finance Officer to sign the representation letter, as attached at Appendix B of the report;

(iv)         to consider the External Auditor’s Annual Audit Report and note the recommendations and management comments on the Annual Audit Report Action Plan, as attached at Appendix C of the report; and

(v)          to note the draft action plan created by officers in response to the External Auditor’s report, attached at Appendix D of the report. Progress would be monitored through the Risk, Audit and Performance Committee.

The Board had before it the 2024/25 audited accounts and the External Auditor’s Annual Audit Report for consideration prior to approving the accounts for signature.  The Audit Director and Senior Audit Manager - Audit Scotland, introduced the reports and responded to questions from Members

The report recommended:-

that the Board:

(a)          consider and agree the Integration Joint Board’s 2024/25 Audited Accounts for signature, as attached at Appendix A of the report;

(b)          instruct the Interim Chief Finance Officer to submit the approved audited accounts to NHS Grampian and Aberdeen City Council;

(c)          instruct the Interim Chief Finance Officer to sign the representation letter, as attached at Appendix B of the report;

(d)          consider the External Auditor’s Annual Audit Report and note the recommendations and management comments on the Annual Audit Report Action Plan, as attached at Appendix C of the report; and

(e)          note the draft action plan created by officers in response to the External Auditor’s report, attached at Appendix D of the report. Progress would be monitored through the Risk, Audit and Performance Committee.

The Board resolved:-

to agree the recommendations.