AB IJB Letter of Representation
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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Headquarters: Assynt House, Beechwood Park, INVERNESS IV2 3BW Chair: Sarah Compton-Bishop Chief Executive: Fiona Davies Classification: OFFICIAL Mark Outterside Forvis Mazars The Corner Bank Chambers 26 Mosley Street Newcastle upon Tyne NE1 1DF 26 March 2025 Kilmory Lochgilphead Argyll PA31 8RT Date: Our Ref: Enquiries to: Email: PA: 26 March 2025 JG/GW James Gow james.gow@argyll-bute.gov.uk gary.whyte@argyll-bute.gov.uk Dear Mark, Argyll and Bute Integration Joint Board - Audit for the Year Ended 31 March 2024 This representation letter is provided in connection with your audit of the financial statements of Argyll and Bute Integration Joint Board for the year ended 31 March 2024 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view in accordance with the Part VII of the Local Government (Scotland) Act 1973 and UK adopted international accounting standards, as interpreted and adapted by the Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (the 2023/24 Code). I confirm that the following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience (and, where appropriate, inspection of supporting documentation) sufficient to satisfy myself that I can properly make each of the following representations to you. My responsibility for the financial statements and accounting information I believe that I have fulfilled my responsibilities for the true and fair presentation and preparation of the financial statements in accordance with the Part VII of the Local Government (Scotland) Act 1973 and UK adopted international accounting standards, as interpreted, and adapted by the Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (the 2023/24 Code). My responsibility to provide and disclose relevant information I have provided you with: • access to all information of which I am aware that is relevant to the preparation of the financial statements such as records, documentation and other material; • additional information that you have requested from us for the purpose of the audit; and • unrestricted access to individuals within the IJB you determined it was necessary to contact in order to obtain audit evidence.
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Headquarters: Assynt House, Beechwood Park, INVERNESS IV2 3BW Chair: Sarah Compton-Bishop Chief Executive: Fiona Davies Classification: OFFICIAL I confirm as Head of Finance and Transformation that I have taken all the necessary steps to make me aware of any relevant audit information and to establish that you, as auditors, are aware of this information. As far as I am aware there is no relevant audit information of which you, as auditors, are unaware. Accounting records I confirm that all transactions undertaken by the IJB have been properly recorded in the accounting records and are reflected in the financial statements. All other records and related information, including minutes of all management and Board meetings, have been made available to you. Accounting policies I confirm that I have reviewed the accounting policies applied during the year in accordance with International Accounting Standard 8 and consider these policies to faithfully represent the effects of transactions, other events, or conditions on the IJB’s financial position, financial performance, and cash flows. Accounting estimates, including those measured at fair value I confirm that the methods, significant assumptions, and the data used by the IJB in making the accounting estimates, including those measured at fair value are appropriate to achieve recognition, measurement or disclosure that is in accordance with the applicable financial reporting framework. Contingencies There are no material contingent losses including pending or potential litigation that should be accrued where: • information presently available indicates that it is probable that an asset has been impaired, or a liability had been incurred at the balance sheet date; and • the amount of the loss can be reasonably estimated. There are no material contingent losses that should be disclosed where, although either or both the conditions specified above are not met, there is a reasonable possibility that a loss, or a loss greater than that accrued, may have been incurred at the balance sheet date. There are no contingent gains which should be disclosed. All material matters, including unasserted claims, that may result in litigation against the IJB have been brought to your attention. All known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the Part VII of the Local Government (Scotland) Act 1973 and UK adopted international accounting standards, as interpreted, and adapted by the Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (the 2023/24 Code).
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Headquarters: Assynt House, Beechwood Park, INVERNESS IV2 3BW Chair: Sarah Compton-Bishop Chief Executive: Fiona Davies Classification: OFFICIAL Laws and regulations I confirm that I have disclosed to you all those events of which I are aware which involve known or suspected non-compliance with laws and regulations, together with the actual or contingent consequences which may arise therefrom. We have complied with all aspects of contractual agreements that would have a material effect on the accounts in the event of non-compliance. Fraud and error I acknowledge my responsibility as Head of Finance and Transformation for the design, implementation, and maintenance of internal control to prevent and detect fraud and error. I have disclosed to you: • all the results of my assessment of the risk that the financial statements may be materially misstated as a result of fraud; • all knowledge of fraud or suspected fraud affecting the IJB involving: ▪ management and those charged with governance; ▪ employees who have significant roles in internal control; and ▪ others where fraud could have a material effect on the financial statements. I have disclosed to you all information in relation to any allegations of fraud, or suspected fraud, affecting the IJB's financial statements communicated by employees, former employees, analysts, regulators, or others. Related party transactions I confirm that all related party relationships, transactions, and balances, have been appropriately accounted for and disclosed in accordance with the Part VII of the Local Government (Scotland) Act 1973 and UK adopted international accounting standards, as interpreted, and adapted by the Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (the 2023/24 Code). I have disclosed to you the identity of the IJB’s related parties and all related party relationships and transactions of which I are aware. Future commitments I am not aware of any plans, intentions or commitments that may materially affect the carrying value or classification of assets and liabilities or give rise to additional liabilities. Ultimate parent company I confirm that the ultimate parent company for Argyll and Bute Integration Joint Board is the Scottish Government. Other Matters I confirm in relation to the following matters that:
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Headquarters: Assynt House, Beechwood Park, INVERNESS IV2 3BW Chair: Sarah Compton-Bishop Chief Executive: Fiona Davies Classification: OFFICIAL • COVID-19 – I have assessed the continued impact of the COVID-19 Virus pandemic on the IJB and the financial statements, including the impact of mitigation measures and uncertainties, and am satisfied that the financial statements and supporting notes fairly reflect that assessment. • Ukraine – I confirm that I have carried out an assessment of the potential impact of the continued conflict in Ukraine on the IJB and there is no significant impact on the IJB’s operations from restrictions or sanctions in place. • I confirm that I have assessed the impact on the IJB of the on-going Global Banking challenges, in particular whether there is any impact on the IJB’s ability to continue as a going concern, and on the post balance sheet events disclosures. Going concern To the best of my knowledge there is nothing to indicate that the IJB will not continue as a going concern in the foreseeable future. The period to which I have paid particular attention in assessing the appropriateness of the going concern basis is not less than twelve months from the date of approval of the accounts. Performance related allocations I confirm that I am not aware of any reason why the IJB’s funding allocation limits would be changed. Subsequent events I confirm all events subsequent to the date of the financial statements and for which the Part VII of the Local Government (Scotland) Act 1973 and UK adopted international accounting standards, as interpreted, and adapted by the Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (the 2023/24 Code), require adjustment or disclosure have been adjusted or disclosed. Should further material events occur after the date of this letter which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, I will advise you accordingly. Annual Governance Statement I am satisfied that the Annual Governance Statement(AGS) fairly reflects the IJB's risk assurance and governance framework, and I confirm that I am not aware of any significant risks that are not disclosed within the Governance Statement. Annual Report The disclosures within the Annual Report and the Remuneration and Staff Report fairly reflect my understanding of the IJB’s financial and operating performance over the period covered by the financial statements. Unadjusted misstatements I confirm that there are no uncorrected misstatements.
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Headquarters: Assynt House, Beechwood Park, INVERNESS IV2 3BW Chair: Sarah Compton-Bishop Chief Executive: Fiona Davies Classification: OFFICIAL Yours sincerely, James Gow Head of Finance and Transformation