Issue - meetings

Report by Head of Strategic Finance

·                     Argyll and Bute Council Best Value Audit 2015

·                     Health and Social Care Integration

The Committee considered a report noting key findings from two recent reports prepared by Audit Scotland;

·         Argyll and Bute Council Best Value Audit 2015 which was published in December 2015; and

·         Health and Social Care Integration which was also published in December 2015.

In addition to the Health and Social Care Integration report, the Assistant Director of Audit Scotland gave a verbal update on the national picture and on specific audits which included detail on;

·         The budget setting process and what happens when under or overspend occurs; performance monitoring; production of accounts (noting that the Health Board accounts are signed off 30 June 2016); clarity of timetables; posting of transactions ensuring any relevant expenditure is attributed to Argyll and Bute Council or the Health Board; and data transfer ensuring data protection risks are considered when both organisations are sharing personal data.

Decision

The Audit Committee;

i)      noted the contents of the reports prepared by Audit Scotland; and

ii)     in relation to page 184, paragraph 85 of the Best Value Audit 2015, agreed to monitor progress of the Council’s actions to maintain improvement.

(Reference: Report by Head of Strategic Finance dated 2 March 2016, submitted)