Council budget
On 1 March 2023, the Revenue budget for 2023/24 and Capital Programme for 2023/24 to 2030/31 were approved by Council:
On 15 February 2023, the HRA Revenue and Capital budget for 2023/24 were approved by Council:
Draft annual accounts 2022/2023
The Annual Accounts for North Ayrshire Council and applicable charities (prior to audit) for the year ended 31 March 2023 are now available to download:
Full details regarding the inspection period and the process for making objections to these Accounts can be found in the public notice (PDF, 123kb).
If you use assistive technology and need a version of the accounts in a more accessible format, please email our Accounts Team.
Annual accounts
These accounts help to show the council's stewardship of the public funds with which it is entrusted.
Forewords provide a summary of North Ayrshire Council's financial position at the end of the financial year. Analysis follows:
- Annual Accounts 2021/2022 (PDF, 7.5mb)
- Charitable Trust Accounts 2021/22 (PDF, 307kb)
- Annual Accounts 2020/21 (PDF, 14.9mb)
- Charitable Trust Accounts 2020/21 (PDF, 527kb)
- Annual Accounts 2019/20 (PDF, 5.7mb)
- Charitable Trust Accounts 2019/20 (PDF, 505kb)
- Annual Accounts 2018/19 (PDF, 2mb)
- Charitable Trust Accounts 2018/19 (PDF, 257kb)
- Annual Accounts 2017/18 (PDF, 4.2mb)
- Charitable Trust Accounts 2017/18 (PDF, 865kb)
- Annual Accounts 2016/17 (PDF, 1.4mb)
- Charitable Trust Accounts 2016/17 (PDF, 1.8mb)
- Annual Accounts 2015/16 (PDF, 5.8mb)
- Charitable Trust Accounts 2015/16 (PDF, 680kb)
Annual accounts for North Ayrshire Integration Joint Board (Health and Social Care Partnership)(prior to audit) for the year ended 31 March 2017 are available to download:
Subsidiaries
The following entities are included:
Common Good Funds
Please refer to the above Annual Accounts where a copy of the relevant year Common Good Accounts can be found within.
Common Good Asset Register
Common Good Asset Register
| Common good category | Description of asset | Address |
|---|
| Irvine Common Good |
The Redburn Centre |
265 Dickson Drive, Irvine, KA12 9HB |
| Largs Common Good |
Douglas Park Tennis Club & CN |
Cathcart Road, Largs, KA30 8JB |
| Largs Common Good |
Douglas Park Bowling Club |
Irvine Road, Largs, KA30 8HT |
| Irvine Common Good |
Haysholm Nursery |
Clark Drive, Irvine |
| Stevenston Common Good |
Criminal Justice Services Team |
157 New Street, Stevenston, KA20 3HH |
| Irvine Common Good |
Caledonian Car Park |
90 East Road, Irvine, KA12 0AA |
| Irvine Common Good |
Bank Street Office |
36/38 Bank Street, Irvine, KA12 0LP |
| Irvine Common Good |
Woodlands Centre |
Kilwinning Road, Irvine, KA12 8RU |
| Irvine Common Good |
Church of the Latter Day Saint |
Bank Street, Irvine, KA12 0QH |
| Irvine Common Good |
Site of Maconochies Ltd |
90 East Road, Irvine, KA12 0AA |
| Largs Common Good |
Haylie House |
Irvine Road, Largs, KA30 8EX |
| Ardrossan Common Good |
Ardrossan Civic Centre |
150 Glasgow Street, Ardrossan, KA22 8EU |
| Largs Common Good |
Grazings |
Douglas Park, Dalry Road, Largs |
| Largs Common Good |
Douglas Park Tennis Courts |
Douglas Park, Dalry Road, Largs |
Trust Funds
Please refer to the above Annual Accounts where a copy of the relevant year Trust Fund Accounts can be found within.
North Ayrshire Ventures Trust (NAVT)
How we manage our money
Our Treasury Management Strategy Statement - Annual Investment Statement 2022-23 (Word, 1.44mb) - explains how we:
- balance budgets
- invest surplus funds
- manage our banking and cash flow requirements
to ensure we can fund our capital plans.
Read our Corporate Asset Management Strategy 2013-23 (PDF, 108kb) for information on how we manage our assets.
Annual audit reports
Audit Scotland appoint external auditors to carry out an annual audit of all local authorities. They:
- look at the key strategic and financial risks facing the council
- audit financial statements
- look at aspects of performance management and governance.
Audit reports, for elected members, set out the main findings and summarise key outcomes and the outlook for the period ahead.
North Ayrshire Council Annual Audit Reports:
Scottish Regulators' Strategic Code of Practice
North Ayrshire Council has made arrangements to meet the code's requirements for Regulators. View the annual Compliance Statement (PDF, 210kb).
Code of Corporate Governance
Our Local Code of Corporate Governance (PDF, 279kb) reflects the requirements of:
- CIPFA Delivering Good Governance in Local Government Framework 2016 Edition
- the supporting Guidance Notes for Scottish Authorities 2016 Edition
The framework outlines the core principles for governing at a local level. We build our code around this framework.
It positions the attainment of sustainable economic, societal, and environmental outcomes as a key focus of governance processes and structures.
There is focus on:
- long term sustainability
- the crucial links between governance and public financial management
We must consider the impact of decisions and actions on future generations. Within our code you can see how we:
- demonstrate compliance with these principles
- work to uphold them on a day to day basis.