Scottish Ambulance Service September 2011

Transcription

1 Scottish Ambulance Service September 2011 Board Meeting For Noting Item No 5f Audit Committee Minutes 22 June 2011 Executive Sponsor: Chief Executive Lead Officer: As above Version: 1 1 BACKGROUND 2 RECOMMENDATIONS The Board is asked to note the minutes.

2 Scottish Ambulance Service Board Minutes of the Audit Committee Meeting held on 22 June 2011 at am in the Conference Room, National Headquarters Present: In Attendance: Apologies: Doug Marr, Non-Executive Director (Chair) Andrew Richmond, Non-Executive Director Christine Humphries, Non-Executive Director Moi Ali, Non-Executive Director David Garbutt, Chairman Pamela Mclauchlan, Director of Finance and Logistics Cameron Revie, PriceWaterhouseCoopers (up to item 6) Linda Campbell, PriceWaterhouseCoopers (up to item 6) Colin Gibson, Deloitte LLP (up to item 6) Gillian Connal, Deloitte LLP (up to item 6) Chris Brown, Scott-Moncrieff (item 7 onwards) Helen Berry, Scott-Moncrieff (item 7 onwards) Vivien Hogg, Hogg and Thorburn (item 6 only) James Dall, General Manager, Finance (item 4 only) Sandra Nicol, Committee Secretary Pauline Howie, Chief Executive Doug Marr welcomed those present and advised that this was the last meeting for both himself and Christine Humphries - as well as Cameron Revie - External Audit, Colin Gibson - Internal Audit and Vivien Hogg - Endowment Account Auditor. David Garbutt commended Doug Marr on his excellent work over the years. He said his rigorous chairmanship had been a very important aspect of the Service s work which delved into every corner and every feature of the Scottish Ambulance Service, and he had done a tremendous job. The Chairman went on to say that he was sorry to see Doug and Christine go, and losing them would be a blow to the Service. They had brought a perspective that was rigorous, effective and businesslike. He expressed thanks on behalf of the Board, personally, and on behalf of the Scottish Ambulance Service for all the efforts they had put into this Committee and wished them all the best for the future. Doug Marr thanked the Chairman and said he could not have done it without the excellent support of External and Internal Audit and his Non-Executive colleagues. He said he had enjoyed being a member of the Committee since 2003 for over eight years. 2

3 ITEM 1 MINUTES OF THE MEETING HELD ON 15 MARCH 2011 The minutes of the meeting of 15 March 2011 were approved subject to amending Page 6, para 5: Clinical Strategy draft report - delete the word draft. ITEM 2 MATTERS ARISING The Action Plan was reviewed. Regarding the action on Page 4, para 3, Doug Marr explained that the Audit Committee Forum no longer existed. Christine Humphries indicated that it might well be resurrected in some form in the future. It was confirmed that all the other due actions had been completed, and the Action Plan was approved. ITEM 3 INTERNAL AUDIT - DELOITTE Colin Gibson advised that, overall, the audit plan had been completed; the number of days had been exceeded because of the Air Ambulance review. The last five reports were being presented today. (a) He advised that the Single Common Triage Tool (Phase 2) was still in the early stages and the new internal auditors would pick this up in due course; however, this Interim report had made a few recommendations. Christine Humphries said she was very pleased with the report. It had been tabled at the Clinical Governance Committee and she had taken a great degree of assurance from it. She was happy that management has been alerted to the need to focus on this area. Cameron Revie said a report was going to NHS24 today as well, and assurance could be taken from that. Christine Humphries concurred, suggested this report would connect it all up. Doug Marr stated that his concern was from a governance point of view in that there was not enough reporting. Christine Humphries said the issue was the interface between NHS24 and the Scottish Ambulance Service. David Garbutt expressed major concerns about the report as it showed that governance required to be improved. He advised that he was meeting with NHS24 next week, adding that he did not think this project was as advanced as it should be. Pamela Mclauchlan pointed out that, in terms of the lack of meetings, this was because they were not yet at a stage where development could start as the SFLA needed to be put in place first. The Project Board had held an initial meeting, and regular meetings would start at the beginning of August. Doug Marr replied that this was not being communicated - and communication and formalisation need to happen. Pamela Mclauchlan advised that a paper on SCTT would go to the June Board meeting. In terms of documentation, there was a PDD available which had been reviewed by the Unscheduled Care Board, and the Project Board would meet regularly during the development and implementation phase. 3

4 David Garbutt pointed out that neither the Unscheduled Care Board nor the Strategic Implementation Board had approved the creation of such a project board; only a Working Group had been approved. Doug Marr said that governance arrangements were not satisfactory. Christine Humphries felt that the Audit Committee might be looking at it a little early. Doug Marr said this was vital project with huge implications. Christine Humphries remarked that a joint board should have met by now and that would have been the appropriate governance mechanism. (b) Regarding the Review of Clinical Strategy, Colin Gibson advised that it had been confirmed that there was an established Clinical Governance structure in place and lessons had been learned from the report, which had already been to the Clinical Governance Committee. Management had been responsive to the observations made there. An amendment to one of the management responses was suggested and Pamela Mclauchlan said she would take this forward. Action: Pamela Mclauchlan Andrew Richmond commented that one of the bullet points made reference to Non-Executives without relevant clinical experience. Gillian Connal explained that they had looked at Audit Scotland, who have clinical directors on their board. Christine Humphries said she had been the next best thing for a number of years and although not a clinician, she was an allied professional. She suggested it was perhaps regrettable that the Board was light in that area. Andrew Richmond said in his experience of other Health Boards he was not used to seeing Non-Executives with clinical experience. Cameron Revie reported that some did have clinicians on board. He commented that, generally speaking, the issue was with the clarity of record-keeping by clinicians. Moi Ali said the Non-Executive s role was one of governance, which could be lost sight of during clinical debate. Christine Humphries agreed, stating that it was about balance, and an understanding of the business was necessary. Regarding the position of Patients Champion, Moi Ali said the wording on page 17 needed to be amended and suggested that actually every member of staff was the patients champion. Pamela Mclauchlan explained that the Medical Director was the Caldecott Guardian and therefore fulfilled the formal role of Patients Champion at Board level. However, the Scottish Ambulance Service endeavoured to involve members of the public with experience in representing patients - although it was very difficult to find members of the public who were able to represent the wider public rather than specific clinical areas. Doug Marr concluded that the Medical Director could have a conflict of interest and the wording should be changed in the recommendations. Action: Pamela Mclauchlan/Deloitte (c) Colin Gibson reported that the Review of Controlled Drugs had raised two points; the first one around monitoring the frequency of audits across the Service and the format; the second regarding temporary storage facilities, where a register was not always being used. 4

5 Doug Marr said this was not a new issue but, with eprf, it should be possible to set up a register and this needed to be put in place as a wide range of highrisk drugs was being introduced. Simple, practical systems were required and the Executive Team should be addressing this. Colin Gibson advised that this had been discussed by the Clinical Governance Committee. There were areas that should be tightened up and there should be assurance that appropriate practice was being followed; however, there were areas where this would be difficult and a risk would remain. Doug Marr commented that the likelihood might be low but the consequences high. Moi Ali expressed concern about the management response to this, stating that it was a totally inadequate response to a major risk, as this was about potential drug misuse and was a very serious issue. She added that she did not sense that management seemed to be addressing it. Doug Marr endorsed Moi Ali s comments and said it had to be addressed. Gillian Connal confirmed that they had looked at all controlled drugs, not just morphine, and confirmed the need to bring improved control into this area. David Garbutt said he expected to see some rapid action. Doug Marr reasoned that records about what was being used were accurate, and stock recording had to be practical. Andrew Richmond suggested that it would have been helpful on this occasion if the Chief Executive or Director of Service Delivery had attended the Audit Committee in addition to the Finance Director. Pamela Mclauchlan replied that the Audit Committee was at liberty to invite anyone they wished to attend specific meetings as and when required. In terms of morphine, Pamela Mclauchlan went on to explain that Internal Audit had uncovered that morphine audits were not uniform across the organisation. In some parts of the organisation, the system was working well; however, as the standard of management and leadership was not consistent across the organisation, this led to differing practices. The introduction of morphine safes within vehicles would be taken forward as this would obviate the need for lockers at stations but it was taking time to identify the best type of safe to meet legislation and procurement regulations. Regarding Moi Ali s point about individuals inappropriate use of morphine, particular areas had been uncovered through good audit practice and, where malpractice was identified, these individuals were no longer employed by the Scottish Ambulance Service. However, controls require to be operating effectively right across the organisation. Doug Marr indicated that, in three months time, a member of the Executive Team should report back the Clinical Director or Director of Service Delivery. 5 Action: Pamela Mclauchlan Andrew Richmond said it was the responsibility of the Chief Executive to attend to answer questions. David Garbutt instructed that in future, Audit Committee dates should be arranged so as not to conflict with Chief Executives meetings. Action: Sandra Nicol

6 Cameron Revie advised that, in his experience, The Chief Executive does attend and he thought it would have helped had the Medical Director been delegated to attend. David Garbutt reiterated that a full report should be requested for the next meeting. (d) (e) (f) Gillian Connal reported that the Review of Information Governance had been a follow-up on previous work. A significant amount of work had gone into it, with 19 users having been reviewed across the Service. An increased awareness of the importance of Information Governance and data-handling had been found. Four moderate and one minor risk had been indentified. More formality around documenting reviews was required, and Terms of Reference and protective marking schemes should be more widely adopted. Christine Humphries said she was concerned that Information Governance was growing into an entity of its own. The Follow Up Review showed good progress being made. Regarding the ten recommendations not yet implemented, Gillian Connal said it was quite important to note that these were mostly for Fleet Services, and would be addressed by the new Fleet system that was being introduced in September. The only major one was about stock control. There was a lot of work ongoing and the new system would bring control in this area. Regarding the new Fleet System Tranman Andrew Richmond pointed out that there had already been a delay and asked for assurance that it would be implemented in September. Pamela Mclauchlan replied that a member of staff was absent due to sickness and was not expected to return until July. Andrew Richmond asked whether another member of staff could be identified and was told that no other member of Fleet staff had the right skills to progress this, and pulling someone from another project was not an option as they would not have the required knowledge of the Fleet system and how it interfaced with other systems. Finance staff were able to assist but were not au fait with Fleet systems. She added that the new system would offer a variety of modules including ordering, stock management, and asset management. Andrew Richmond indicated that he was not happy with that response and Pamela said she would try to identify other individuals who could support the project. David Garbutt expressed regret that the project had been held up for three months and Doug Marr asked whether there were other areas where we only have one expert. Pamela Mclauchlan replied that succession plans were in place and work was ongoing across the service to transfer knowledge. It was agreed that she would highlight this issue to the appropriate committee and report to Andrew Richmond in terms of mitigating actions being taken. Action: Pamela Mclauchlan (g) Turning to the Annual Report, Colin Gibson advised that page 4 provided an overall summary of the work undertaken and showed the number of 6

7 recommendations year on year. There were two main factors regarding the increase in the number of major points. One was the review of Air Ambulance which management had requested. The other factor was the Patient Transport Service. Colin Gibson said it was not just what had been found but the action that was taken - and significant action had been taken, particularly with Air Ambulance. Pamela Mclauchlan confirmed that management did have concerns in respect of Air Ambulance and had put in place a new management structure, adding that the vast majority of the recommendations had been actioned prior to the report being completed. Referring to page 5, Complaints Management, Christine Humphries said this was not what had been reported at the Clinical Governance Committee meeting and Pamela Mclauchlan explained that this was an annual report and it would have been accurate at the time. Significant work had since been undertaken and that was why the Clinical Governance report was more positive. Colin Gibson advised that page 9 showed the overall conclusion: that the Service generally has an adequate framework of governance and control in place. ITEM 4 EXTERNAL AUDIT (a) Speaking to the Annual Report, Cameron Revie said the first part was addressed to the Board and the Executive commentary appeared on page 4. The audit had been driven by the Code of Audit Practice and the report covered four key areas. Under Financial Statements and Audit Practice, the financial statements were unqualified. There was nothing to report; all audit adjustments had been processed; and the working relationship between the Audit and Finance teams was very effective. Cameron Revie highlighted some accounting issues shown on pages 7-8. In relation to the Airwave Contract, because pre-payments had been made and the start date was then delayed, there was a penalty claim calculated at 2.1m. This had created some accounting difficulties and a contingent asset had been created to resolve this accounting issue. Regarding pre-payments, David Garbutt asked whether this was a criticism that the Scottish Ambulance Service was not making the best value from that. Cameron Revie confirmed that there was a risk in making a payment for something you do not have - and that was the issue with making payments to Airwave in advance. Why risk paying for something early when there was no significant saving? Pamela Mclauchlan clarified that in terms of Airwave, the contract was a UK national contract that required up-front payments that had to be paid and which we would not have been at liberty to withhold. 7

8 Referring to the comment on the Gama contract, Andrew Richmond asked about payment in foreign currencies and Pamela Mclauchlan replied that some elements were being paid in euros and some in dollars. During the past year, , the Scottish Ambulance Service had benefitted from currency fluctuations; however, it is a risk that we are exposed to. In relation to the new Air Ambulance contract, much more scrutiny would be applied to such elements to mitigate the risks going forward. Jim Dall explained that it was for maintenance, which was not a huge component of the variable charge - not the fixed charge - and the Scottish Ambulance Service tried to secure an option to choose which currency to pay in. Andrew Richmond said he would like to know how much of the spend in Air Ambulance has been in different currencies for each of the last two years. Action: Pamela Mclauchlan In respect of the HMRC change in employers NI calculation for leased vehicles, Cameron Revie said they were seeing some action with HRMC and Doug Marr noted that it was being actively followed up. Pamela Mclauchlan advised that in terms of the prior year s liability, management had made efforts to resolve this matter but it was outstanding at year end. Tax advisors had been engaged and had advised that an element called direction existed and so there would be no previous year s liability. Calculations had been presented to HMRC; however, their decision had not yet been received in writing. In terms of movement, our tax assessors say this is unfair because we have blue light users being treated less favourably than ordinary company car users. They believe we have sufficient grounds to disagree with HMRC and are trying to resolve on our behalf. Referring to page 4, 2010/11 Performance, Cameron Revie said that there had been a net surplus for the year, which was good, and performance against key financial targets was detailed on page 12. Of 19 key performance targets, 10 had been met or exceeded during the period - and the nine not fully met had not been missed by much. Appendix 1 showed the Action Plan for the points raised with management and each had a deadline for follow up. Turning to the Annual Accounts, Doug Marr expressed his thanks to the External Audit team. In response to a query from Moi Ali regarding a variation in the cash targets shown on pages 12 and 17, it was explained that changes in reporting had been made in compliance with IFRS and there had also been a change in the CETV due to CPI being used instead of RPI. Referring to page 17, David Garbutt asked whether the current remuneration figures were accurate and Pamela Mclauchlan advised that the figures reflected salary plus employer s contributions (national insurance and superannuation). Jim Dall explained that they were obliged to follow the Scottish Accounting Manual in respect of this and there was an asterisked footnote to explain. Pamela Mclauchan reported that any employees earning over 100K had to be published on our website, and there was only one member of staff in this bracket. In response to a question from David Garbutt as to which clinical staff the figures on page 48 related to, Pamela Mclauchlan replied by saying they 8

9 applied predominantly to paramedics, adding it was pleasing to note that the figure was slowly dropping. The heading Other included Directors and some General Managers and Heads of Service. David Garbutt said there had been a comment last year that that overtime meant some workers were not meeting Health & Safety requirements. Pamela Mclauchlan confirmed that staff still had the option to opt out of the Working Time Directive but efforts were being made to reduce the number of hours they were working. David Garbutt said he seemed to remember the Board saying this should not be happening. Moi Ali asked whether there might be media interest in these figures and David Garbutt asked that John Morton be notified. Action: Pamela Mclauchlan Doug Marr confirmed that those present were happy that the accounts be submitted to the Board, subject to agreed amendments being made. Pamela Mclauchlan expressed her thanks to PWC s staff for their attention to the accounts, in particular to Cameron Revie for his advice and support. She added that she hoped a similarly good working relationship would develop with the new External Auditors. Linda Campbell responded by thanking Pamela Mclauchlan and her team for preparing detailed working papers in advance. (b) (c) The Follow-up on Audit Scotland s Public Procurement Report would go to Audit Scotland s Performance Audit Group. Linda Campbell advised that they had been asked to report on three things: commitment in achieving improvements in purchasing practice based on the PCA process; having in place a clear system of delegation and authority for purchasing; and having a high-quality purchasing strategy. These were all found to be in place and only two medium control weaknesses had been identified. Appendix A reported on the progress made and Appendix B showed the Action Plan for ensuring these points would be taken forward. The report was duly noted. In relation to audit assurance on the application of Pay Policies, Linda Campbell advised that, based on the work carried out, they had not identified any exceptions from their testing. ITEM 5 EXTERNAL AUDIT APPOINTMENT 2011/12 TO 2015/16 Referring to the letter from Audit Scotland, Pamela Mclauchlan confirmed that the External Auditors were due to change and advised that the Scottish Ambulance Service could not influence the appointment, which was made by Audit Scotland. They had appointed Deloitte as External Auditors for the Scottish Ambulance Service. Doug Marr expressed thanks on behalf of the Audit Committee for the work that PWC had done and said it had been good to work with them, with open discussions. They had been worth their weight in gold. Pamela Mclauchlan also expressed thanks to PWC and to Deloitte, stating that she had very much welcomed their input, with special thanks to Gillian Connal and Paul McGinty in terms of their field work and training around reports. 9

10 ITEM 6 REPORT FROM HOGG AND THORBURN ENDOWMENT ACOUNTS Doug Marr welcomed Vivien Hogg, who had joined the meeting at this point. She advised that nothing had really changed regarding procedures for endowment funds and she had been looking for compliance with the Standing Financial Instructions. The testing had been carried out by walking through the procedures. No exceptions had been found other than that expenditure over 5k should be approved by two Directors. There was only one instance where there was not a counter-signature and there was no issue with the expenditure itself. Regarding the ongoing position with gift aid, Vivien Hogg advised that the tax per 1 donated that could be reclaimed had changed from 28p to 25p on 5 April 2011 and the wording on the letter that was sent out therefore needed to be changed accordingly. She also reported that some other issues were coming out from the Treasury to make it easier to claim that would come into effect next year. Referring to the actual figures for this year, she said that income was down on the previous year; donations had reduced. Income from the First Responder scheme had been included in the figure for donations. Expenditure had gone up in areas of patient care accessories and training events. The expenditure was not in keeping with the rate of funds coming in and this should be reviewed going forward. Vivien Hogg concluded by confirming that it was a clean audit report. Actions: Pamela Mclauchlan David Garbutt asked for clarification as to whether First Responder schemes collected money themselves. Pamela Mclauchlan replied that they could either set up their own charitable trust (for which the Scottish Ambulance Service provided guidance) or have ring-fenced endowment funds and apply using the normal endowment request system. Doug Marr asked whether it would be better to do it a single way. Pamela Mclauchlan said she personally had concerns about funds that were set up outwith the Scottish Ambulance Service as, if they were misappropriated, it could damage the Service s reputation. Andrew Richmond asked what was being done about accounts with negative balances and Pamela Mclauchlan replied that they were being encouraged to donate amounts to bring the account back to zero prior to closing them. It was confirmed that the SCOTMID donation would be administered via the endowment funds. Doug Marr said there was a need to consider whether the First Responder funds should be in or out, and this should be addressed at some stage. He expressed thanks to Vivien Hogg on behalf of the Committee for her services in relation to the Endowment Accounts. ITEM 7 INTERNAL AUDIT SCOTT-MONCRIEFF (a) Referring to the Property Transaction Monitoring report, Helen Berry advised that they had looked at all the property transactions conducted during the year. A summary on page 2 showed the scoring system, and each control had 10

11 scored green. They had rated all transactions as A - the transactions had been property conducted. Pamela Mclauchlan said she would highlight this to the Estates Manager, revealing that although this was the first time Scott-Moncrieff had conducted this assessment, in all previous reports they had also received an A rating. She commended the diligence with which Estates conducted these transactions. (b) Turning to the Progress report, Helen Berry advised that they had started the Payroll audit this week, the Transaction Monitoring report had been completed and planning for Divisional Reviews was underway. A meeting had been arranged with the Divisional General Manager of West Central because of concerns about the management of controlled drugs within one of his stations. They had agreed to focus on that and would visit two stations in West Central in July, summarise their findings and attend Divisional Team meetings during September to discuss the findings and actions going forward. This would also be an opportunity to discuss barriers and how to overcome them. Then they would do another set of visits to see if there had been improvement and an Audit Visit Memo would be prepared. Chris Brown said it was hoped that this approach would address the recurring issues. Doug Marr said he had formed the impression that the General Manager was looking for Internal Audit to provide a solution. Pamela Mclauchlan explained that Scott-Moncrieff were aware of the recommendations that Deloitte had made and indicated that the GM was not looking to Scott-Moncrieff to do the work for him but rather to help to get the message across to the staff. Doug Marr stressed that it was the GM s responsibility to get systems working and get people on board and, if the auditors add to that, then that would be great. Chris Brown clarified that they would be looking for additional assurance that the controls in place were actually being applied. Doug Marr said the GMs should be doing this already, adding that there were areas in the Scottish Ambulance Service where it was working perfectly well. There were clearly defined procedures in place and it was the GMs responsibility to make these procedures work in their Divisions. Pamela Mclauchlan assured the Committee that the GM in question was doing his job properly. The Audit Committee had tried to ensure that controls were applied effectively throughout the organisation. Scott-Moncrieff was attempting a different approach in terms of additional processes followed up by an additional review in the autumn. This coincided with this GM being concerned about drugs and that is why additional assistance has been asked for in that Division. Doug Marr reiterated that the GM had to get his own assurance that the system was working. Referring to the Review of Controlled Drugs, Christine Humphries said she was disappointed that the Clinical Leads were the people who were compiling the reports, and suggested this should be coming from Divisional Managers. Moi Ali said she despaired. GMs were there to manage and this was the second report on controlled drugs with recommendations. These were not big issues they just needed to address them. This was not the first time there had 11

12 been such a report and it should be made absolutely clear that all Divisions have to conform to the process. Good practice should be replicated and put into practice immediately. Pamela Mclauchlan provided assurance that Scott-Moncrieff would not be repeating the work that had been done by Deloitte, but building on it. Chris Brown concurred, stating that it was not their role to tell the General Managers how to do their jobs - but to report back to the Audit Committee on whether they were doing it. David Garbutt said if that was the case, he was fine with that. Helen Berry explained that the idea of attending Divisional meetings was to talk about their findings and expectations, and to give a consistent message to everybody across the organisation. 12

13 (c) Final Audit Plan 2011/12 Helen Berry advised that KPIs had been agreed as part of the tendering process and the report showed progress to date. All KPIs were green and there would be an annual questionnaire. Regarding Divisional Reviews, David Garbutt asked how they had determined what to focus on. Helen Berry replied that the people they had met with had been very helpful and reviews had been based on suggestions made during these planning meetings. Page 8 showed the audit plan and she would be very happy to share these plans in more detail. There had been three changes since the last meeting. Regarding Divisional Reviews, Doug Marr asked how the self-audits were working and asked if they were they worth continuing as there was great scepticism regarding self-assessment. Christine Humphries commented that getting the eprf right was crucial across the Service. Doug Marr said that they needed to ensure previous recommendations made were being effectively implemented. Pamela Mclauchlan replied that this would be picked up in the follow-up report. Christine Humphries said she was very pleased to see a cultural change towards being more open. There was good mix of indicators that would test the health of leadership and culture together, which reassured her. At B.7, a wording change was agreed in relation to cannulation. Action: Scott-Moncrieff ITEM 8 AUDIT COMMITTEE ANNUAL REPORT draft The draft report was reviewed and approved for signature. ITEM 9 FRAUD (a) Notification from Sponsored Body Audit Committees The content of the draft letter to the Scottish Government was discussed and the letter approved for signature after the meeting. (b) Fraud Update Pamela Mclauchlan advised that there was one case ongoing. It was currently under investigation; however, it was likely that it would not be possible to progress. With reference to the National Fraud Initiative, it was reported that this was the third time the Scottish Ambulance Service had provided data to take part in this bi-yearly exercise. A member of staff from a previous initiative - who had been claiming housing benefit - had come to court last Friday. The person had pleaded guilty, was due for sentencing in July and appropriate action would taken internally. 13

14 ITEM 10 RISK MANAGEMENT Pamela Mclauchlan advised that the Management of Risk Policy and Strategy documents had been prepared in the light of Internal Audit s recommendations in terms of risk management arrangements. Pages 8-9 of the Strategy document provided guidance on five main ways to respond to risks depending on the challenge they represent. Appendix B on page 14 showed the Risk Management KPIs in place within the Service. In terms of policy, the only change was that the members of the Risk Management Project Board should be documented. After discussion, Doug Marr obtained agreement that these documents should be presented to the Board for approval. Action: Pamela Mclauchlan Referring to the Risk Management report, Pamela Mclauchlan highlighted the Corporate risks listed in the last quarter. ITEMS 11 AND 12 NATIONAL AUDIT REPORTS Pamela Mclauchlan advised that these reports were provided for the Committee s information. The Financial Management Systems (FMS) Computer Services 2010/11 report was undertaken by NHS Tayside s external auditors on the Financial Management System on behalf of the Tayside Shared Financial Services Consortium. The National IT Services Contract Service Audit Reports 2010/11 was a final report of the service audit of the information technology services provided by Atos Origin Alliance to the NHS in Scotland. The reports were noted and the Committee complimented Scott-Moncrieff on the quality of their report. ITEM 13 ANY OTHER BUSINESS No further items were raised. ITEM 14 DATE AND TIME OF NEXT MEETING The next meeting has been scheduled for Tuesday 13 September 2011 at am in the Conference Room, National Headquarters. 14