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Budgets and finance

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:

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:

If you require an accessible version of our accounts, please email our Accounts Team


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)

North Ayrshire Leisure Limited (NALL)

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.

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