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Budgets and finance

Council budget books

Our Budget books provide details of our Capital and Revenue budgets for each financial year:

Draft Annual Accounts 2016/17

The Annual Accounts for North Ayrshire Council and applicable charities (prior to audit) for the year ended 31 March 2017 are now available:

Draft Annual Accounts 2016/17 (unaudited)(PDF, 1.32mb)

Draft Charitable Trust Accounts 2016/17 (PDF, 764kb)

Alternatively, they will be available for inspection from Monday 3 July 2017, by all interested parties, at the Offices of the Executive Director of Finance and Corporate Support, Cunninghame House, Irvine.    

Full details regarding the inspection period and the process for making objections to these Accounts can be found in the Public Notice - Draft Annual Accounts 2016-17 (PDF, 191kb).

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. Detailed analysis follows:

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

Included in the council's accounts are the following entities:

Common Good Funds

Trust Funds

North Ayrshire Ventures Trust (NAVT)

How we manage our money

Our Treasury Management Strategy Statement - Annual Investment Statement 2016-17 (PDF, 688kb) - 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 to ensure we use them in the most effective way possible.

Annual audit reports

Audit Scotland carries 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, 201kb).

Code of Corporate Governance

Our Local Code of Corporate Governance (PDF, 112kb) 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 also a focus on:

  • long term sustainability
  • the crucial links between governance and public financial management

We must also take account of 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