The Health & Social Care Integration Joint Board Audit Committee meeting scheduled for 23 March 2026 was set to review key audit plans and reports. Discussions were scheduled to cover the Internal Audit Annual Plan for 2026/27, an update on Risk Management for 2025/26, and the 2025/26 Annual Audit Plan. Additionally, the committee was to consider audit reports from Audit Scotland, including updates on COSLA finance and the Scottish Budget.

Internal Audit Annual Plan 2026/27

The committee was scheduled to consider the proposed Internal Audit Annual Plan for 2026/27 for the Scottish Borders Health and Social Care Integration Joint Board (IJB). This plan is designed to enable the IJB Chief Internal Auditor to prepare a statutory annual opinion on the adequacy of the control environment. The Internal Audit service is provided by Scottish Borders Council's (SBC) Internal Audit function, with 45 days allocated to the IJB. The plan aligns with the IJB's strategic objectives, focusing on areas such as improving access, early intervention, and prevention. The committee was asked to note that the Internal Audit Charter and Strategy for SBC's Internal Audit function are applicable to the IJB, and to approve the proposed annual plan.

Risk Management Update 2025/26

A report was scheduled to provide an update on the risk management arrangements applied during 2025/26. The report highlighted that appropriate and effective risk management practices had not been applied during this period, contrary to the vision stated in the IJB Risk Management Policy. This was attributed to the vacant IJB Chief Officer post since April 2025, which led to a lack of quarterly Strategic Risk Reviews and associated update reports. This situation was noted to place limitations on the board members' knowledge of strategic risks and mitigations, impacting their ability to make informed business decisions. The committee was asked to note these conclusions and acknowledge the limitations. The report also detailed the IJB Strategic Risk Register, including risks such as Increasing Demand & Financial Constraints, Operating as a Separate Entity & Close Partnership Working, and Rising to the Workforce Challenge.

2025/26 Annual Audit Plan

The committee was scheduled to review the 2025/26 Annual Audit Plan for Scottish Borders IJB, prepared by Audit Scotland. This plan outlines the planned scope and timing of the audit of the IJB's annual accounts. The audit scope includes an opinion on the financial statements, other statutory information, and conclusions on the IJB's arrangements in relation to financial management, financial sustainability, vision, leadership, governance, and the use of resources to improve outcomes. A significant risk identified was the financial sustainability of the IJB, with a projected cumulative budget gap of £34.2 million from 2025/26 to 2029/30. The plan also noted the ongoing vacancy of the IJB Chief Officer post since April 2025, posing a risk to clear executive leadership and strategic oversight.

Audit Scotland Audit Reports

The committee was to discuss Audit Scotland audit reports, including updates on COSLA finance and the Scottish Budget 2026/27. Links were provided to reports concerning the Post Budget Briefing - Social Care, What does the Budget mean for Councils, and financial bulletins for local government in Scotland. Reports on Community health and social care: Performance 2025, NHS in Scotland 2025: Finance and performance, and IJB Finance Update were also listed for noting.

The meeting was also scheduled to cover standard agenda items, including announcements and apologies, declarations of interest, and the minutes of the previous meeting held on 8 December 2025. A review of the Action Tracker from the previous meeting was also on the agenda.