The Risk, Audit and Performance Committee met on Tuesday 25 August 2026 to review the council's financial performance, audit actions, and service delivery plans. Key decisions included noting a £2.5m underspend in Quarter 1 of the 2026/27 financial year, resolving to approve a revised Board Assurance and Escalation Framework, and resolving to endorse the Year 2 Delivery Plan for 2026/27 to 2028/29.

Quarter 1 Financial Update

The committee noted a £2.5 million underspend in Quarter 1 of the 2026/27 financial year, with a forecast full-year underspend of £0.040 million. While this position was considered broadly balanced, the committee noted that it relied on the delivery of a £14.5 million savings programme and ongoing management of emerging pressures. Lakshmi Kudlur, Deputy Chief Finance Officer, presented the report, highlighting that a significant portion of the underspend was transitional or timing-related. Concerns were raised about pressures in Community Health Services and Mental Health and Learning Disabilities budgets. The committee agreed that the report provided a moderate level of assurance.

Budget Savings Oversight Group Update

The committee reviewed a draft template for future Budget Savings Oversight Group (BSOG) updates. The template aims to provide greater visibility on the governance, monitoring, and delivery of the £14.5 million savings programme. Members provided feedback, requesting more narrative on savings delivery, budget gaps, mitigations, and quantified recurring savings. The committee resolved that the draft template, with these suggested improvements, provided sufficient assurance regarding the BSOG's governance arrangements for managing the budget effectively and maintaining long-term financial sustainability.

Review of Board Assurance and Escalation Framework (BAEF)

The committee resolved to approve the revised Board Assurance and Escalation Framework (BAEF) and agreed that it would continue to be reviewed annually by the committee. Alison MacLeod, Lead for Strategy and Transformation, presented the report, noting that the framework had been updated to align with changes in the Strategic Risk Register and senior leadership team posts. Councillor Martin Greig commented that the framework was comprehensive and noted the committee's role on page 79.

Progress Update on External Audit Action Plan

The committee resolved to agree that they were assured by the progress made to date on the External Audit Action Plan. Alison MacLeod presented the quarterly update, noting that over three-quarters of the actions were either closed or on track, with three actions at amber status due to missed original timescales. Councillor John Cooke questioned Anne MacDonald regarding the quality of the previous year's accounts, who confirmed that the quality was looking much stronger. Councillor Martin Greig asked about ongoing actions related to population needs assessment and performance targets, with Alison MacLeod explaining the dependency on available data and the ongoing work to build historical information.

Prescribing Expenditure Presentation

The committee received a presentation on prescribing expenditure from Caroline Howarth, Medical Lead, and Susie Downie, Deputy Primary Care Lead. They highlighted the complexity of prescribing budgets and the various factors influencing them, including clinical decisions, medication costs, and patient needs. The presentation detailed efficiencies achieved in 2025/26 and plans for 2026/27, noting a stabilisation in the volume and cost of medications. They also shared positive news regarding a significant price change for one medication that had resulted in substantial savings for Grampian. The committee noted the information provided.

Locality Planning Annual Reports 2025/26

The committee resolved to provide feedback and endorse the North, South, and Central Locality Plan Annual Reports for 2025/26. Iain Ramsay, Locality Planning Team Lead, presented the reports, highlighting the statutory requirement for locality planning and the integration of these plans with Aberdeen City Council's system. Councillor John Cooke raised questions about prescribing rates for anxiety and depression, which was clarified by Caroline Howarth. Councillor Martin Greig inquired about the link between locality projects and the overall transformation agenda, which Iain Ramsay addressed by explaining how locality planning contributes to strategic aims. The committee agreed to the recommendations to note the reports and the plans for future updates.

Year 2 Delivery Plan 2026/27 to 2028/29

The committee resolved to endorse the Year 2 Delivery Plan for 2026/27 to 2028/29 and noted the plans for quarterly progress reporting. Alison MacLeod explained that this multi-year plan reflects a shift in focus towards longer-term transformation work. The plan details projects under the themes of Prevention, Digitisation, and Service Modernisation. Councillor John Cooke and Councillor Martin Greig expressed satisfaction with the detail provided in the plan.

Health and Care Experience Survey - Results Report 2025-2026

The committee resolved to note and consider the results from the Health and Care Experience (HACE) Survey for 2025-2026. Michelle Grant presented the report, highlighting that the survey covers GP practice, out-of-hours care, social care, and carer support. While some areas showed improvement, such as face-to-face GP appointments and patient involvement in decisions, access to GP services and overall ratings remained below the Scotland average. Councillor Martin Greig noted a decrease in same-day GP appointments, which Caroline Howarth attributed to redirection to other services. Councillor John Cooke inquired about GP numbers per capita, and Caroline Howarth provided data on whole-time equivalent GPs per 10,000 population for Grampian. The committee agreed that the survey results would be considered as part of the wider performance management framework.

Items where Escalation to the IJB is Required

The committee resolved that no items be escalated to the Integration Joint Board (IJB) at this time.

Confirmation of Assurance

The committee resolved to agree that they had received Confirmation of Assurance from the reports presented and associated discussions.

Date of Next Meeting

The date of the next meeting was noted as 24 November 2026. The Chair also proposed that future meetings be scheduled for two hours to allow for more in-depth discussion of the important matters presented.