Decision

(i)             to approve the Integration Joint Board’s 2025/26 Audited Accounts for signature, as attached at Appendix A of the report;

(ii)            to instruct the Interim Chief Finance Officer to submit the approved audited accounts to NHS Grampian and Aberdeen City Council;

(iii)          to instruct the Interim Chief Finance Officer to sign the representation letter, as attached at Appendix B of the report;

(iv)          to consider the External Auditor’s Annual Audit Report and note the recommendations and management comments on the Annual Audit Report Action Plan, as attached at Appendix C of the report; and

(v)           to note the management action plan prepared by officers in response to the External Auditor’s report, attached at Appendix D of the report, and agree that progress would be monitored through the Risk, Audit and Performance Committee.