The Health & Social Care Integration Joint Board Audit Committee was scheduled to consider the annual independent audit report and the audited annual accounts for the Scottish Borders Integration Joint Board for the 2025/26 financial year. The committee was also scheduled to discuss revised guidance on extending voting rights for lived experience members.

Annual Independent Audit Report

The committee was scheduled to consider the Annual Independent Audit Report, presented by John Boyd, Audit Director at Audit Scotland. This report was expected to detail findings from the audit of the 2025/26 annual accounts. The report indicated that the audit work was substantially complete and that unmodified audit opinions were anticipated. The report also outlined the requirement to communicate specific matters identified from the audit to those charged with governance, which for the Integration Joint Board (IJB) is the Audit Committee. The report would also set out conclusions on wider scope areas framing public audit, as set out in the Code of Audit Practice. There were no uncorrected misstatements to report.

Scottish Borders IJB Audited Annual Accounts

The committee was scheduled to review the Scottish Borders IJB Audited Annual Accounts for 2025/26, presented by Lizzie Turner, IJB Chief Finance Officer. The report indicated that an unqualified audit opinion had been provided with no material changes to the accounts required. The outturn for 2025/26 showed a deterioration compared to the previous year, with an overspend in delegated services of £6.5 million. The Set Aside budget overspend also decreased from £7.1 million to £5.3 million. Reserves increased by £7.5 million over the year. The report highlighted that the financial position had been challenging since the inception of the IJB.

Extension to Voting Rights for Lived Experience, Revised Guidance, and Required Action Update Pack

A discussion was scheduled regarding the extension of voting rights for lived experience members. This topic was to be led by Gill Main, IJB Chief Officer. The accompanying documentation included a report pack detailing revised guidance and required actions. The intention behind extending voting rights was to recognise the unique insight that lived experience brings to the IJB and to move from an influencing role to joint accountability for decisions. The guidance outlined that members must share the experiences and perspectives of lived experience, make decisions based on information provided, listen to other members' views, declare interests, and act in the best interest of the IJB. Members must not act as delegates or lobbyists, make decisions based on instructions from other groups, engage in operational management, or participate in decision-making where there is a personal connection or declarable interest. The discussion was also scheduled to cover the IJB Code of Conduct, registers of interest, and the declaration of interests, with input from Nuala McKinlay, Scottish Borders Council Director of Corporate Governance.

December 2026 Audit Committee Development Session

Jill Stacey, IJB Chief Internal Auditor, was scheduled to lead a discussion on the December 2026 Audit Committee Development Session. This session was likely intended to focus on enhancing the effectiveness and functioning of the Audit Committee.

The meeting was scheduled to be held via Microsoft Teams. The date of the next meeting was scheduled for Monday, 7th December 2026.