Agenda and minutes

There were no apologies for absence intimated.

The Chair advised that he had given permission in advance of the meeting for Emily Austin to attend the meeting as a proxy for Brian Stevens to facilitate representation on the Committee during transitional arrangements within the NHS Highland Board.

There were no declarations of interest intimated.

Argyll and Bute HSCP Audit and Risk Committee held on 17 February 2026

The Minutes of the meeting of the Argyll and Bute HSCP Audit and Risk Committee held on 17 February 2026 were approved as a correct record.

Report by Chair of Audit and Risk Committee

The Committee gave consideration to a report providing a summary of the work of the Audit and Risk Committee, its auditors and an evaluation by the Chair for the year 2025-2026.

Decision

The Audit and Risk Committee approved the Annual Report prior to submission to the Integration Joint Board.

(Reference: Report by Chair of Audit and Risk Committee dated 16 June 2026, submitted)

Report by External Auditors, Forvis Mazars

The Committee gave consideration to the Annual Audit Plan for Argyll and Bute Integration Joint Board for the year ending 31 March 2026. The report provided an overview of the planned scope and timing of the external audit including the significant and enhanced risks that had been identified.

The external auditor advised that the report would be re-issued as the sequence of the items within the report was incorrect.

Decision

The Audit and Risk Committee –

1.    noted the Annual Audit Plan for the year ending 31 March 2026;

2.    agreed there were not any other risks (business, laws & regulation, fraud, going concern, etc.) that could result in material misstatements in the financial statements; and

3.    agreed there were not any matters that warranted particular attention during the audit and/ or any areas where additional procedures could be undertaken.

(Reference: Report by Forvis Mazars dated June 2026, submitted)

Report by Head of Finance

The Unaudited Annual Accounts for the year 2025/26 were before the Committee for review and approval prior to submission to the external auditors and being made available for public inspection on 31 June 2026.

Decision

The Audit and Risk Committee –

1.    reviewed the Unaudited Annual Accounts and Report, including the Annual Governance Statement and approved them for issue;

2.    noted that the Integration Joint Board was reporting a favourable financial outturn and an increase in its reserves;

3.    endorsed the earmarking of reserves detailed at note 6; and

4.    noted that the accounts were prepared on a going concern basis.

(Reference: Report by Head of Finance dated 16 June 2026, submitted)

Report by Chief Internal Auditor, Argyll and Bute Council

The Committee gave consideration to a report providing an update on the work carried out by Argyll and Bute Council’s Internal Audit Team on audits which were of operational relevance to the Committee.

Decision

The Audit and Risk committee noted the progress on completion of the internal audit recommendations.

(Reference: Report by Chief Internal Auditor dated 16 June 2026, submitted)

Report by Chief Internal Auditor, Argyll and Bute Council

The Committee gave consideration to a report presenting the final 2025/26 Argyll and Bute HSCP Internal Audit Report and providing a formal opinion for 2025/26 based on completed work.

Decision

The Audit and Risk Committee endorsed the 2025/26 Argyll and Bute HSCP Internal Audit Report.

(Reference: Report by Chief Internal Auditor dated 16 June 2026, submitted)

Report by Chief Internal Auditor, Argyll and Bute Council

The Committee gave consideration to an Internal Audit report focused on Care Assessment and Resource Allocation.

Decision

The Audit and Risk Committee endorsed the Internal Audit report on Care Assessment and Resource Allocation.

(Reference: Report by Chief Internal Auditor dated 16 June 2026, submitted)

Report by Head of Finance

The Committee gave consideration to a report providing an opportunity to review the Strategic Risk Register and consider the outcome of the Risk Appetite review.

Decision

The Audit and Risk Committee –

1.    reviewed and approved the Strategic Risk Register;

2.    noted the outcome of the Risk Appetite Workshop and considered if the Committee wished to recommend any changes to the risk appetite to the Integration Joint Board; and

3.    noted that the Strategic Risk Register would be presented to the September 2026 meeting of the Integration Joint Board.

(Reference: Report by Head of Finance dated 16 June 2026, submitted)

Report by Head of Finance

The Committee gave consideration to a report presenting an Audit Scotland report that provided an overview of the performance of Integration Joint Boards, highlighting the financial challenges facing the sector and confirming that actual performance was now reflecting the adverse projections / forecasts made in recent years.

Decision

The Audit and Risk Committee noted –

1.    the contents of the report published by Audit Scotland;

2.    the severe financial and operational challenges that continue to face Health and Social Care; and

3.    that the Argyll and Bute HSCP was in a relatively favourable financial position at the end of the 2024/25 year.

(Reference: Report by Head of Finance dated 16 June 2026, submitted)

Report by Head of Finance

The Committee gave consideration to a report highlighting five reports of interest published recently by Audit Scotland.

Decision

The Audit and Risk Committee noted the Audit Scotland publications highlighted within the report.

(Reference: Report by Head of Finance dated 16 June 2026, submitted)

Tuesday 22 September 2026

The Audit and Risk Committee noted that the next meeting would be held on Tuesday 22 September 2026 at 10.30am by Microsoft Teams.