Report on the 2016/17 and 2017/18 Audits of NHS Tayside

PDF Published: Wednesday 29 May 2019 (PAPLSS052019R2)

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Overview
Report

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Overview
Report
- Membership changes
- Introduction
  - Structure of this report
- Key findings and recommendations
- Part 1 : Financial challenges faced by NHS Tayside
  - The 2016/17 audit of NHS Tayside
  - Assurance and Advisory Group
  - Subsequent developments
  - The 2017/18 audit of NHS Tayside
- Part 2: Significant governance issues emerging in 2018
  - Use of eHealth funds by NHS Tayside
    
    Background
    
    Lack of financial experience and failure to escalate
    
    Quality of financial reporting and information
    
    Role of the financial directors
    
    Challenge by the board
    
    Role of National Services Scotland
    
    Role of the Scottish Government
    
    Role of internal audit
    
    Conclusions
  - The retrospective application of endowment funds
    
    Background
    
    Decision to vary the Policy and Procedures
    
    Assessing charitable objectives
    
    Decision making processes
    
    Advice from Central Legal Office
    
    Perspective of legal advice
    
    Advice from OSCR
    
    General quality of decision making overall
    
    Conflict of interests
    
    Role of internal audit
    
    Role of the Scottish Government
    
    External audit
  - Overarching governance issues
    
    Quality of financial information and reporting
    
    Oversight and control mechanisms
  - Why these events at NHS Tayside took place
  - Payments made to the former chief executive
    
    Background
    
    2017/18 section 22 report
    
    Change to contractual notice period
    
    Pension contribution
- Part 3: Steps being taken to address the financial challenges
  - Are the financial pressures facing NHS Tayside having an impact on service delivery?
  - Action taken by NHS Tayside – governance issues
  - Action being taken by NHS Tayside to address the financial challenges
  - Moving forward
    
    Effective leadership
    
    Financial strength
    
    Board governance
    
    Scottish Government steps
    
    Tailored Government support
    
    Learning from events at NHS Tayside
- Conclusion
Sources

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