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Home   Council   Performance and spending   Budgets and finance

Budgets and finance

Council budget books

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

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 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:


The following entities are included:

Common Good Funds

Trust Funds

North Ayrshire Ventures Trust (NAVT)

How we manage our money

Our Treasury Management Strategy Statement - Annual Investment Statement 2019-20 (PDF, 1.29mb) - 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.