Content

(i)            
to note that Members would discuss the style and content of future
quarterly update reports at the upcoming development session, to
ensure that Members were content with the balance of information
provided;
(ii)           
to note the results herein shown for the following periods and the
related risks and mitigating measures:
a.   
Updated funding (income) and cost of services
(expenditure) for the fiscal year 2025/26 up to and including the
end of Q3;
b.   
Indicative costs of services / expenditure up to the
end of the fiscal year, 31 March 2026; and
(iii)      to
note that the Chief Officer and Chief Financial Officer would
ensure that they maintained a focus on quantifying and managing the
key risks identified, and responding to the recommendations,
arising from the complex financial environment as evidenced in
section 5 of the report, namely:
a.      
Audit Scotland’s Annual Audit Report of 2024/251
b.       The
Auditor General’s NHS Grampian s.22 Audit Report
2024/252;
c.        The IJB
Strategic Risk Register3; and
d.      
Internal Audits relating to the financial planning of the IJB for
the
IJB’s
Budget Setting and Monitoring of 2024.