Working in partnership with scrutiny bodies: advice note

5. Audit

5.1 The Act covers the responsibilities of Integration Joint Boards in relation to the stewardship of, and accounting for, the monies received by them from the Local Authority and Health Board. This means that under the Act: the Chief Finance Officer of the Integration Joint Board will be responsible for its financial affairs; Integration Joint Boards are required to keep accounts and will have their accounts audited by the Accounts Commission for Scotland. As local government bodies, Integration Joint Boards are also covered by the duty of Best Value as set out in the Local Government in Scotland Act 2003^[7]. The Accounts Commission has the power to audit the extent to which local government bodies are discharging their Best Value duty.

5.2 The Auditor General for Scotland also has an interest in health and social care integration by virtue of their powers under Section 23 of the Public Finance and Accountability (Scotland) Act 2000^[8] which gives the Auditor General for Scotland specific powers to examine the economy, efficiency and effectiveness with which resources are being used by specified public bodies. These powers give the Auditor General for Scotland a general interest in the overall effectiveness of policy implementation by Scottish Government and its major public bodies.