The IJB Audit Committee is scheduled to convene on Wednesday 17 June 2026, with a key focus on reviewing the Aberdeenshire Health and Social Care Partnership's risk management and assurance processes. The meeting's agenda also includes a comprehensive review of internal and external audit reports, alongside the unaudited annual accounts for the year ending 31 March 2026.

Aberdeenshire HSCP Risk & Assurance Group Update

A significant portion of the meeting is dedicated to an update from the Aberdeenshire Health & Social Care Partnership's Risk & Assurance Group. The report outlines the group's purpose in maintaining a standardised approach to managing financial, estate, and strategic risks within the Aberdeenshire Health & Social Care Partnership (HSCP) and Integration Joint Board (IJB) risk registers. The group has undertaken a substantial review, reducing the number of identified risks from 84 to 51. New risk registers have been established to align with the HSCP's planned leadership and management restructure, with historic registers retained for audit trail purposes. The report also details progress in strengthening oversight and reporting arrangements, including the review of high and very high risks, amendments to templates for recording risk levels and mitigations, and enhanced forward planning for follow-up actions. The group has also maintained oversight of internal and external audit recommendations, with assurance provided that audit actions are progressing broadly in line with agreed timescales.

Internal Audit Updates

The committee will receive several updates regarding internal audit activities. This includes an Internal Audit Update Report detailing progress against the approved Internal Audit Plan for 2025/26 and the follow-up of audit recommendations. The Internal Audit Reports themselves will be presented, covering completed audits such as Care Home Governance and IJB Governance and Controls, both of which received a Moderate net risk rating and Reasonable assurance assessment. Furthermore, the Internal Audit Annual Report 2025/26 will be presented, offering the Chief Internal Auditor's opinion on the adequacy and effectiveness of the IJB's framework for governance, risk management, and control. This report provides an unqualified opinion, noting an improvement from the previous year's limited assurance.

External Audit and Financial Statements

The External Audit - Annual Audit Plan 2025-26 will be presented for discussion and noting. This plan outlines the scope and timing of the external audit work required to support the auditor's opinions on the IJB's financial statements and wider scope responsibilities. A significant risk identified within the plan is Financial sustainability, with the IJB facing substantial financial challenges over the medium and longer term.

The IJB Unaudited Annual Accounts for the year to 31 March 2026 will be presented for consideration and agreement to be submitted to the external auditor. These accounts detail the IJB's financial position, including total expenditure of £485.184 million against funding contributions and non-specific grant income of £496.919 million, resulting in a surplus on the provision of services of £11.735 million. The unaudited accounts also include the Management Commentary, Statement of Responsibilities, Annual Governance Statement, Remuneration Report, and notes to the accounts.

Audit Scotland Publications

Finally, the committee will receive an Update from Audit Scotland Publications. This report draws on two recent Audit Scotland publications: the Integration Joint Boards Financial bulletin 2024/25 and Community health and social care: Performance 2025. These reports highlight national audit commentary on the financial sustainability and performance of Integration Authorities, IJBs, and HSCPs, reinforcing the importance of focusing on medium-term financial sustainability, realistic savings planning, the adequacy of reserves, the quality of performance information, and robust scrutiny of service change.