10 - (02) 2024 10 31 NAIJB annual report 2023-24 and audit plan 2024-25
North Ayrshire Council · 31 October 2024
Back to Audit and Scrutiny Committee — 31 October 2024 and its agenda
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NORTH AYRSHIRE COUNCIL 31 October 2024 Audit and Scrutiny Committee Title: Internal Audit Annual Update Report – North Ayrshire Integration Joint Board (IJB) Purpose: To inform the Committee of the IJB’s annual report for 2023/24 and the approved internal audit plan for 2024/25. Recommendation: That the Committee notes the IJB annual report and approved internal audit plan. 1. Executive Summary 1.1 Section 21.7 of the North Ayrshire Integration Joint Board’s Financial Regulations states: “The Integration Joint Board Chief Internal Auditor will submit an annual audit report of the Internal Audit function to the Chief Officer and the Performance and Audit Committee indicating the extent of audit cover achieved and providing a summary of audit activity during the year. As a minimum the annual audit report and Chief Internal Auditor’s opinion will also be reported to the Audit Committees of the NHS Ayrshire & Arran Board and North Ayrshire Council”. 1.2 The remit of the IJB’s Performance and Audit Committee (PAC) includes the review of the overall internal control arrangements of NAIJB. The IJB annual report for 2023/24 and the proposed internal audit plan for 2024/25 were provided to the PAC on 30 August 2024. 1.3 The annual report and audit plan will also be provided for information to the Audit and Risk Committee of NHS Ayrshire and Arran on 18 November 2024. 2. Background Annual Report 2023/24 2.1 The 2023/24 IJB internal audit plan was approved by the PAC in June 2023 and included a review of the IJB’s workforce planning arrangements. This audit has been finalised and the findings were reported to the committee in March 2024. Overall, substantial assurance was obtained with regard the details presented within the IJB Workforce Plan. However, it was acknowledged that the ability to deliver is dependent on several factors, not all of which are within the control of the HSCP.
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2.2 The opinion on the control environment of the IJB is also influenced by the audit findings relating to the key systems of North Ayrshire Council and NHS Ayrshire and Arran and by relevant audit work within service areas that are part of the Health and Social Care Partnership. The annual report on audit work within North Ayrshire Council was presented to the Audit and Scrutiny Committee of the Council on 30 May 2024. The annual report for NHS Ayrshire and Arran was presented to the Audit and Risk Committee of the NHS on 16 May 2024. 2.3 Based on the audit work carried out in the IJB and relevant work carried out in the parent bodies, my opinion is that reasonable assurance can continue to be placed on the adequacy and effectiveness of the IJB’s systems of governance, risk and internal control. Internal Audit Plan 2024/25 2.4 The internal audit plan for 2024/25 was approved by the PAC on 30 August 2024. The IJB has its own audit plan which includes 25 days drawn from the Internal Audit service of North Ayrshire Council – 15 days being utilised to carry out the approved audit assignment for the year. 2.6 A further 10 days have been set aside to fulfil the IJB Chief Internal Auditor role; this will include preparing reports for the IJB, attending meetings and providing training and support to members of the IJB Performance and Audit Committee. 2.7 It was agreed that the 15 days will focus on the IJB’s transformation programme given the refreshed focus of the transformation plan for the next three years. 2.8 NHS Ayrshire and Arran (NHSAAA) has contracted out the delivery of Internal Audit services to Azets. 3. Proposals 3.1 It is proposed that the Committee notes the North Ayrshire Integration Joint Board annual report for 2023/24 and the approved internal audit plan for 2024/25. 4. Implications/Socio-economic Duty Financial 4.1 None. Human Resources 4.2 None. Legal 4.3 None.
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Equality/Socio-economic 4.4 None. Climate Change and Carbon 4.5 None. Key Priorities 4.6 The work of Internal Audit helps to support the efficient delivery of the IJB’s strategic priorities. Community Wealth Building 4.7 None. 5. Consultation 5.1 In preparing the draft IJB audit plan, consultation has taken place with the Director and the Chief Finance and Transformation Officer of the North Ayrshire IJB and with the internal auditors of the East and South Ayrshire Integration Joint Boards. Mark Boyd Head of Service (Finance) For further information please contact John McCallum, Senior Manager (Audit, Fraud, Safety, Risk & Insurance), on 01294 324607. Background Papers None.