Argyll and Bute HSCP Audit and Risk Committee held on 18 February 2025
Argyll and Bute Council · 26 March 2025
Back to Argyll and Bute HSCP Integration Joint Board (IJB) — 26 March 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 BY MICROSOFT TEAMS on TUESDAY, 18 FEBRUARY 2025 Present: Councillor Kieron Green (Chair) Emily Austin Councillor Ross Moreland Janice Preston Attending: Evan Beswick, Chief Officer, Argyll and Bute HSCP Charlotte Craig, Business Improvement Manager, Argyll and Bute HSCP James Gow, Head of Finance, Argyll and Bute HSCP Moira Weatherston, Internal Audit Contractor, Argyll and Bute Council Mhairi Weldon, Senior Audit Assistant, Argyll and Bute Council Mark Outterside, Forvis Mazars Ishana Singh, 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 17 December 2024 was approved as a correct record. 4. AUDITED ANNUAL ACCOUNTS 2023/24 The Committee gave consideration to the Argyll and Bute Health and Social Care Partnership audited annual accounts. These have been subject to independent audit by Mazars, who have issued an unqualified audit report. Decision The Audit and Risk Committee - 1. noted that Mazars have completed their audit of the Annual Accounts and issued a draft unqualified Independent Auditors Report;
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2. considered the Annual Audit Report prepared by Mazars and management responses to their recommendations; 3. noted that the IJB was reporting an underspend of £2.9m carried forward in general reserves; 4. approved the draft letter of representation and the Audited Accounts in advance of formal approval by the IJB on 26 March 2025; and 5. noted that the accounts were prepared on a going concern basis. (Reference: Report by Head of Finance dated 18 February 2025, submitted) 5. HSCP 2024/25 INTERNAL AUDIT ANNUAL REPORT The Committee gave consideration to a report detailing the final 2024/25 Argyll and Bute HSCP Internal Audit Annual Report and providing a formal opinion for 2024/25 based on completed work. Decision The Audit and Risk Committee endorsed the 2024/25 HSCP Internal Audit Annual Report. (Reference: Report by Chief Internal Auditor dated 18 February 2025, submitted) 6. INTERNAL AUDIT UPDATE The Committee gave consideration to a report detailing the work carried out by Argyll and Bute Council’s Internal Audit Team on audits which are of operational relevance to the Committee. All audits have been completed as contained in the 2024/25 Internal Audit Plan. In addition, an update was provided on the actions from audit reports already presented to the Committee which were still open as at 30 December 2024. Decision The Audit and Risk Committee noted the progress on completion of the internal audit recommendations. (Reference: Report by Chief Internal Auditor dated 18 February 2025, submitted) 7. HEALTH AND SOCIAL CARE PARTNERSHIP (HSCP) INTERNAL AUDIT PLAN 2025/26 The Committee gave consideration to a report presenting the 2025/26 HSCP Internal Audit Plan and providing an indicative audit plan for 2026/27. Decision The Audit and Risk Committee –
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1. noted the Internal Audit Strategic Planning process covering 2024-27; and 2. endorsed the 2025/26 HSCP Internal Audit Plan. (Reference: Report by Chief Internal Auditor dated 18 February 2025, submitted) 8. AUDIT SCOTLAND PUBLICATIONS The Committee gave consideration to a report detailing a number of external audit reports which have been published by Audit Scotland in recent weeks including 2023/24 financial year audit reports for many public bodies along with their Annual Local Authority Financial Bulletin and strategy for Auditing climate change. They have also published the External Audit Report relating to Argyll & Bute Council prepared by Mazars. Decision The Audit and Risk Committee – 1. noted the Audit Scotland Local Government Financial Bulletin and Auditing Climate Change Strategy; and 2. noted the External Audit Report relating to Argyll & Bute Council (Reference: Report by Head of Finance dated 18 February 2025, submitted) 9. DATE OF NEXT MEETING The Audit and Risk Committee noted that their next meeting was scheduled to take place on Tuesday, 17 June 2025.