Argyll and Bute HSCP Audit and Risk Committee held on 18 June 2024
Argyll and Bute Council · 25 September 2024
Back to Argyll and Bute HSCP Integration Joint Board (IJB) — 25 September 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
MINUTES of MEETING of ARGYLL AND BUTE HSCP AUDIT AND RISK COMMITTEE held BY MICROSOFT TEAMS on TUESDAY, 18 JUNE 2024 Present: Councillor Kieron Green (Chair) Emily Woolard Susan Ringwood Councillor Ross Moreland Attending: James Gow, Head of Finance, Argyll and Bute HSCP Charlotte Craig, Business Improvement Manager, Argyll and Bute HSCP Paul MacAskill, Chief Internal Auditor, Argyll and Bute Council Mhairi Weldon, Senior Audit Assistant, Argyll and Bute Council Lynsey Innis, Senior Committee Assistant, Argyll and Bute Council Mark Outterside, Director, Mazars LLP Gregory Odour, Engagement Manager, Mazars LLP 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 intimated. 3. MINUTES The Report of Inquorate Meeting, which had been scheduled to take place on Tuesday, 9 April 2024 was noted. 4. INTERNAL AUDIT UPDATE The Committee gave consideration to a report which provided 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. The report also provided an update on the actions from audit reports which were still open as at 31 March 2024. 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 18 June 2024, submitted)
Page 2
5. HSCP 2023/24 INTERNAL AUDIT ANNUAL REPORT Consideration was given to a report which presented the final 2023/24 Argyll and Bute HSCP Internal Audit Annual Report and provided a formal opinion for 2023/24 based on completed work. Decision The Audit and Risk Committee endorsed the 2023/24 HSCP Internal Audit Annual Report. (Reference: Report by Chief Internal Auditor, dated 18 June 2024, submitted) 6. ADULT SUPPORT AND PROTECTION Consideration was given to the internal audit report on Adult Support and Protection. Decision The Audit and Risk Committee considered and approved the Adult Support and Protection audit report. (Reference: Report by Chief Internal Auditor, dated 18 June 2024, submitted) 7. CLIENT FUNDS PROGRESS REVIEW Consideration was given to an Internal Audit report which focused on the Client Funds Progress Review. Decision The Audit and Risk Committee noted the Internal Audit report on the Client Funds Progress Review. (Reference: Report by Chief Internal Auditor, dated 18 June 2024, submitted) 8. 2023/24 ACCOUNTS TIMETABLE The Committee gave consideration to a report which outlined a proposed timetable for the preparation and audit of the 2023/24 accounts which aimed to achieve final sign of by the IJB at its meeting scheduled for 27 November 2024. Decision The Audit and Risk Committee:- 1. Noted the proposed 2023/24 year end accounts timetable. 2. Noted that this is expected to align with the External Audit Plan. 3. Noted that an amendment to the Audit and Risk Committee meeting schedule may be required depending on audit completion.
Page 3
(Reference: Report by Head of Finance, dated 18 June 2024, submitted) 9. UNAUDITED ANNUAL ACCOUNTS 2023/24 Consideration was given to a report which presented the unaudited accounts for the year ended 31 March 2024 and included the Annual Governance Statement. Decision The Audit and Risk Committee:- 1. Approved the Unaudited Annual Accounts and report, including the Annual Governance Statement for issue. 2. Noted that the IJB is reporting an underspend totalling £2.9m carried forward in general reserves. 3. Endorsed the earmarking of reserves carried forward. 4. Noted that the accounts are prepared on a going concern basis. (Reference: Report by Head of Finance, dated 18 June 2024, submitted) 10. STRATEGIC RISK REGISTER REVIEW Having noted that an important element of effective Risk Management is to regularly review the Strategic Risk Register, which the Committee undertake on behalf of the IJB, consideration was given to a report which recommended changes to the Register to reflect perceived increasing risk and sought to reduce the number of risks described within it. Decision The Audit and Risk Committee:- 1. Noted that the Strategic Risk Register has been reviewed by the Leadership Team. 2. Reviewed and approved the Strategic Risk Register and Risk Appetite. (Reference: Report by Head of Finance, dated 18 June 2024, submitted) 11. AUDIT AND RISK COMMITTEE ANNUAL REPORT 2023/24 Consideration was given to a report which provided the Annual Report of the Audit and Risk Committee for financial year 2023/24. Decision The Audit and Risk Committee approved the Annual Report for 2023/24 prior to submission to the IJB.
Page 4
(Reference: Report by Chair of the Audit and Risk Committee, dated 18 June 2024, submitted) 12. ANNUAL AUDIT PLAN - ARGYLL AND BUTE INTEGRATION JOINT BOARD, YEAR ENDING 31 MARCH 2024 The Committee gave consideration to a report which presented the Audit Strategy Memorandum for Argyll and Bute Integration Joint Board for the year ending 31 March 2024. The report provided a summary of the audit approach taken by external auditors, Mazars LLP and highlighted significant audit risks and areas of key judgements. Decision The Audit and Risk Committee noted the contents of the report. (Reference: Report by Mazars LLP, submitted) 13. GLOBAL RISKS REPORT 2024 The Committee gave consideration to a report which presented the Global Risks Report 2024 recently published by the World Economic Forum (WEF). The report summarised the risks that are perceived as being most important over the short to medium term and in the longer term and provided important contextual information that could aid consideration of the IJB’s Strategic Risk Register by identifying gaps or areas where further mitigations may be require to be prioritised. Decision The Audit and Risk Committee considered the contents of The Global Risks Report 2024 published by the World Economic Forum (WEF). (Reference: Report by Head of Finance, dated 18 June 2024, submitted) 14. NHS IN SCOTLAND 2023 Consideration was given to a report which presented the Audit Scotland publication ‘NHS in Scotland 2023’. Decision The Audit and Risk Committee noted that Audit Scotland had recently published a report on the NHS in Scotland in 2023. (Reference: Report by Head of Finance, dated 18 June 2024, submitted) 15. DATE OF NEXT MEETING The Audit and Risk Committee noted that their next meeting was scheduled to take place on Tuesday, 17 September 2024.