Issue - meetings

The Integration Joint Board is required to produce a set of audited annual accounts for 2021/22.  The accounts were produced within a revised extended timescale and had been subject to independent audit by the external auditors, Audit Scotland. The audit process had been completed and Audit Scotland had issued an unqualified report. The Accounts, Audit Report and Letter of Representation were considered by the Audit and Risk Committee at its meeting on 9 November 2022.

Decision

The Integration Joint Board –

1.    noted that Audit Scotland had completed their audit of the annual accounts for 2021-22 and had issued an unqualified Independent Auditor’s Report;

2.    noted the 2021/22 Annual Audit Report prepared by Audit Scotland and management responses to the recommendations;

3.    approved the draft letter of Management Representation to Audit Scotland; and

4.    approved the Audited Accounts for signature and publication.

(Reference:  Report by Head of Finance and Transformation dated 23 November 2022, submitted)