Prior to the commencement of the meeting the Chair intimated that this meeting of the Committee would be recorded and that the recording would be available to watch on both the Council and HSCP websites.

There were no declarations of interest or transparency statements intimated prior to the commencement of the meeting.

 

The Minute of the meeting of the IJB Audit, Risk and Scrutiny Committee held on 21 June 2024 was submitted.

DECIDED: That the Minute be approved.

The Chief Internal Auditor submitted a report providing an update on the progress of the Internal Audit Plan for 2024/25, a copy of which formed Appendix 2 to the report.

The report advised that in March 2024, the Committee approved the current training and development plan and the timetable for delivering this plan formed Appendix 1 to the report.

The report intimated that the engagement on financial planning had commenced as planned in quarter 2 and that fieldwork was currently ongoing. 

DECIDED: 

(a) That the training and development programme, as detailed in Appendix 1 to the report, be noted; and

(b) That the progress against the Internal Audit Plan for 2024/25 be noted.

The Chief Internal Auditor submitted a report providing a summary of internal audit activity, relevant to the IJB, recently undertaken in partner organisations.

In relation to internal audit activity within Renfrewshire Council, the report provided detail on the audit engagement for procurement – service controls – purchasing processes and health & safety.

In relation to internal audit activity within NHSGGC, the report provided detail on the audit reviews in relation to performance monitoring; financial management and reporting; waiting list management; digital health & care strategy and discharge planning. The Chief Internal Auditor was requested to obtain further information from NHSGGC in relation to when matters detailed in the areas of improvement for these engagements would be carried out, noting that follow-up reports were submitted to NHSGGC Audit Committee meetings.

DECIDED: 

(a) That the contents of the report be noted; and

(b) That the Chief Internal Auditor be requested to report partner organisation internal audit activity in a more consistent manner.

Under reference to item 6 of the Minute of the meeting of the IJB held on 28 June 2024, the Chief Finance Officer submitted a report outlining Ernst & Young’s (EY) findings from the audit of the IJB’s financial statements for 2023/24.  A copy of the report by EY was appended.

The report intimated that the IJB’s external auditors, EY, carried out an audit of the IJB’s financial statements to provide an opinion as to whether those statements provided a true and fair view of the financial position of the IJB and its income and expenditure for the year, and also whether they had been prepared in accordance with the Local Government (Scotland) Act 1973. In accordance with International Auditing Standards (ISA260), EY were obliged to report to those charged with the governance of the organisation, matters which had arisen in the course of the audit. 

The report advised that, in terms of the Local Authority Accounts (Scotland) Regulations 2014, the IJB required to meet to consider the Annual Accounts and aim to approve those accounts for signature no later than 30 September immediately following the financial year to which they related. In addition, any further report by the external auditor on the Audited Annual Accounts should also be considered by the IJB, or a committee of the IJB whose remit included audit and governance. It was noted that in order to comply with these requirements, the audited financial statements would be presented to the IJB for approval at a meeting scheduled to be held on 25 September 2024.

The Chair advised that members had met privately with EY prior to this meeting and that there were no matters that the external auditors required to bring to the attention of members.

Rob Jones, Partner, EY, presented his report to the Committee providing an overview of the key items. 

DECIDED: That the Annual Audit Report from EY, attached as Appendix 1, be noted.

Under reference to item 6 of the Minute of the meeting of the IJB held on 28 June 2024, the Chief Finance Officer submitted a report relative to the Audited Annual Accounts for the IJB for 2023/24, a copy of which was appended to the report.

The report intimated that, in line with the Local Authority Accounts (Scotland) Regulations 2014, the IJB considered the Unaudited Annual Accounts for 2022/23 at its meeting held on 28 June 2024 and the accounts were subsequently submitted for audit to the IJB’s external auditors, Ernst & Young (EY). 

The report advised that during the course of the audit, some minor adjustments had been identified and updated in the Audited Annual Accounts. There were no unadjusted misstatements which, due to materiality, had not been reflected in the Annual Accounts. The audit had now been completed and the Annual Accounts appended had been amended to reflect the findings of the audit.

The report noted that the Annual Accounts 2023/24 would be submitted to the meeting of the IJB scheduled to be held on 25 September 2024 for approval and signature.

On behalf of the Committee, the Chair thanked both EY and the HSCP finance team for the work undertaken in ensuring that the accounts were in a very good position.

DECIDED: That the Audited Annual Accounts 2023/24 be submitted to the IJB for approval and signature.

Under reference to item 10 of the Minute of the meeting of this Committee held on 21 June 2024, the Strategic Lead & Improvement Manager submitted a report providing an update on ongoing activity to identify and manage strategic and operational risks and updates made to the IJB’s Risk and Issue Register, a copy of which was appended to the report.

The report provided further detail on the key updates to existing risks. 

DECIDED: That the updates made to the Risk and Issue Register, as detailed in section 4 of the report, be approved. 

Under reference to item 12 of the Minute of the meeting of this Committee held on 15 March 2024, the Lead Officer, Communications & Public Affairs submitted a report providing an update on public interactions for the period April 2023 to March 2024.

In relation to Subject Access Requests (SARs), it was noted that the figure of 54 received and actioned in 2024 should read 23. Members were advised that the figure of 54 related to the total number of SARs received for all HSCPs and not just those for Renfrewshire HSCP.

DECIDED: 

 

(a) That in relation to Subject Access Requests (SARs) it be noted that the figure of 54 received and actioned in 2024 should read 23.; and

(b) That the content of the report be noted.

The Head of Mental Health, Learning Disability & Alcohol & Drugs Recovery Services submitted a report summarising the findings from the announced visit to North and East Wards of Dykebar Hospital on 27 May 2024 by the Mental Welfare Commission (MWC) for Scotland, a copy of which was appended to the report.

DECIDED: That the content of the report be noted.

The Head of Mental Health, Learning Disability & Alcohol & Drugs Recovery Services submitted a report summarising the findings from the announced visit to the Rehab & Recovery Unit (Arran Ward) of Dykebar Hospital on 7 March 2024 by the Mental Welfare Commission (MWC) for Scotland, a copy of which was appended to the report.

In relation to the MWC’s Summary of Recommendations, it was noted that recommendation 1 detailed in paragraph 3.2 of the report did not form part of the MWC’s published report on this inspection. This recommendation which was detailed in the draft report, had been challenged by the Service and the MWC agreed to remove this from their final report.

DECIDED: That the content of the report be noted.

The Head of Strategic Planning & Health Improvement submitted a report setting out the key findings and recommendations included in the Accounts Commission’s report prepared by Audit Scotland on IJB’s Finance and Performance 2024, a copy of which was appended to the report.

The report provided a high-level summary of Renfrewshire’s current position, RAG rated, against the recommendations in the Account Commission’s report.

DECIDED: 

(a) That the findings and recommendations from the Audit Commission’s report be noted; and

(b) That Renfrewshire’s current position against the recommendations be noted.

DECIDED: That it be noted that the next meeting of this Committee would be held remotely on MS teams at 10.00 am on 15 November 2024.