Integration Joint Board Finance
This section sets out the Integration Joint Board’s financial information, policies, plans, procedures and accounts.
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IJB Medium-Term Financial Plan
The Medium-Term Financial Plan outlines the financial opportunities and challenges the Integration Joint Board faces and provides a framework which will support financial sustainability. It also complements the Strategic Plan and Strategic Commissioning Implementation Plan. It highlights how the partnership’s financial planning principles will support delivery of the Integration Joint Board’s strategic objectives and priorities.
Section 95 of the Local Government (Scotland) Act 1973, requires all Integration Joint Boards in Scotland to have adequate systems and controls in place to ensure the “proper administration of their financial affairs”, including the appointment of an officer with full responsibility for their governance. The Financial Regulations details the responsibilities of the Chief Finance Officer who has been appointed as the “proper officer” along with the responsibilities of the Chief Officer and Members of the Integration Joint Board.
IJB Financial Assurance
The Financial Assurance process is required to ensure that resources delegated are sufficient, identifies current and historical pressures and demands to allow the Partnership to proceed on a sound basis.
IJB Reserves Policy
The Integration Joint Board has the same legal status as a local authority, i.e. a section 106 body under the Local Government (Scotland) Act 1973 Act and is classified as a local government body for accounts purpose by the Office of National Statistics, it is able to hold reserves which should be accounted for in the financial accounts and records of the Integration Joint Board.