Argyll and Bute HSCP Audit and Risk Committee held on 20 June 2025
Argyll and Bute Council · 17 September 2025
Back to Argyll and Bute HSCP Integration Joint Board (IJB) — 17 September 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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MINUTES of MEETING of ARGYLL AND BUTE HSCP AUDIT AND RISK COMMITTEE held in the BY MICROSOFT TEAMS on FRIDAY, 20 JUNE 2025 Present: Councillor Kieron Green (Chair) Emily Austin Councillor Ross Moreland Attending: Charlotte Craig, Interim Head of Service Strategy, Planning Performance and Technology, Argyll and Bute HSCP James Gow, Head of Finance, Argyll and Bute HSCP Paul MacAskill, Chief Internal Auditor, Argyll and Bute Council Mhairi Weldon, Senior Audit Assistant, Argyll and Bute Council Mark Outterside, Forvis Mazars Peter Hawkins, Forvis Mazars Katie McKenzie, Committee Officer, Argyll and Bute Council 1. APOLOGIES FOR ABSENCE The Chair welcomed everyone to the meeting. There were no apologies for absence intimated. 2. DECLARATIONS OF INTEREST (IF ANY) There were no declarations of interest. 3. MINUTES The Minute of the meeting of the Argyll and Bute HSCP Audit and Risk Committee held on 18 February 2025 was approved as a correct record. 4. AUDIT & RISK COMMITTEE ANNUAL REPORT 2024-25 The Committee gave consideration to the Audit and Risk Committee Annual Report for financial year 2024/25. Decision The Audit and Risk Committee approved the Annual Report for 2024/25 prior to submission to the IJB. (Reference: Report by Chair of the Audit and Risk Committee, dated 20 June 2025, submitted)
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5. UNAUDITED ANNUAL ACCOUNTS 2024/25 The Committee gave consideration to a report which presented the unaudited accounts for the year ended 31 March 2025. The Accounts contained the Annual Governance Statement. Decision The Audit and Risk Committee – 1. reviewed the Unaudited Annual Accounts and Report, including the Annual Governance Statement and approved them for issue; 2. noted that the IJB was reporting that it overspent its Social Care budget but was reporting an increase in total reserves carried forward; 3. endorsed the earmarking of reserves (note 6); 4. noted that the accounts were prepared on a going concern basis; and 5. agreed that the Reserves Policy be reviewed and presented to the HSCP Finance and Policy Committee later in the year. (Reference: Report by Head of Finance dated 20 June 2025, submitted) 6. BUDGET MONITORING - 12 MONTHS TO 31 MARCH 2025 The Committee gave consideration to a report providing a summary of financial performance for the 2024/25 year. Decision The Audit and Risk Committee – 1. noted that the HSCP overspent its budget by £1.9m; 2. noted that the overspend related to Older Adult social care budgets; 3. noted that the HSCP utilised all of the available £3.05m in pension fund savings to fund its overspending; 4. noted that general reserves reduced from £7.8m to £2.6m with total reserves increasing by £0.9m to £20.7m; and 5. noted savings of £5.1m had been delivered, 77% of target. (Reference: Report by Head of Finance dated 20 June 2025, submitted) 7. STRATEGIC RISK REGISTER REVIEW The Committee gave consideration to a report detailing the Strategic Risk Register which is unchanged in respect of risk ratings but the overall context remains one of high and perceived increasing risk.
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Decision The Audit and Risk Committee reviewed and approved the Strategic Risk Register. (Reference: Report by Head of Finance dated 20 June 2025, submitted) 8. INTERNAL AUDIT UPDATE The Committee gave consideration to a report providing an update on the work carried out by Argyll and Bute Council’s Internal Audit Team on audits which are of operational relevance to the Committee. Decision The Audit and Risk Committee reviewed and considered the progress on completion of the internal audit recommendations. (Reference: Report by Chief Internal Auditor dated 20 June 2025, submitted) 9. EXTERNAL PLACEMENTS The Committee gave consideration to a report detailing an audit report focused on External Placements. Decision The Audit and Risk Committee reviewed and endorsed the Internal Audit report on External Placements. (Reference: Report by Chief Internal Auditor dated 20 June 2025, submitted) 10. CARE AT HOME, PAYROLL ARRANGEMENTS The Committee gave consideration to a report focused on Payroll Procedures for HSCP for Care at Home. Decision The Audit and Risk Committee – 1. reviewed and endorsed the Internal Audit report on Care at Home Payroll Arrangements; 2. Agreed that a further update is reported to the next meeting of this Committee. (Reference: Report by Head of Finance dated 20 June 2025, submitted) 11. ANNUAL AUDIT PLAN The Committee gave consideration to the Annual Audit Plan produced by Forvis Mazars.
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Decision The Audit and Risk Committee noted the content of the Plan. (Reference: Report by Forvis Mazars dated 20 June 2025, submitted) 12. POLICY AND REVIEW PLANNER The Committee gave consideration to a report supporting the oversight of key documents within the integrated governance and action, and detailing that review and best practice is actively addressed. Decision The Audit and Risk Committee - 1. noted the work undertaken to collate Policy and process and schedule reviewing; and 2. approved commencement of a programme of work noting that the final planner was still incomplete. (Reference: Report by Interim Head of Service Strategy, Planning Performance and Technology dated 20 June 2025, submitted) 13. COMMITTEE SELF-ASSESSMENT AUDIT AND RISK The Committee gave consideration to a report outlining the self-assessment annual exercise which allows the Committee to self-assess its performance and ability to carry out its remit on behalf of the Integration Joint Board. Audit and Risk Committee opted to proceed with the committee self-assessments this year despite a poor response across a number of Committees and review on the basis of this year’s response. The self -assessment had only 1 response and is deemed not a representative sample of the Committee. Decision The Audit and Risk Committee – 1. noted the report in the context of the number of responses; 2. agreed that no immediate self-assessment is required; 3. agreed to review the self-assessment procedure; and 4. agreed to report to the Integrated Joint Board that the Committee was functioning as required and adhering to the Terms of Reference. (Reference: Report by Interim Head of Service Strategic Planning and Performance dated 20 June 2025, submitted) 14. INTEGRATION JOINT BOARDS - FINANCIAL BULLETIN 2023/24
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The Committee gave consideration to a report detailing Audit Scotland’s recently published annual analysis of IJB accounts for the year ended 31 March 2024. Decision The Audit and Risk Committee – 1. noted the content of the report published by Audit Scotland; 2. noted the severe financial and operational challenges that continue to face Health and Social Care; and 3. note that the Argyll and Bute HSCP was in a relatively favourable financial position at the end of the 2023/24 year. (Reference: Report by Head of Finance dated 20 June 2025, submitted) 15. AUDIT SCOTLAND PUBLICATIONS The Committee gave consideration to a report highlighting Audit Scotland’s 3 recent reports that are likely to be of interest to the Committee. Decision The Audit and Risk Committee noted the Audit Scotland publications highlighted in the report. (Reference: Report by Head of Finance dated 20 June 2025, submitted) 16. DATE OF NEXT MEETING The Audit and Risk Committee noted that their next meeting was scheduled to take place on Tuesday, 23 September 2025.