Budget and Year End Accounts

Budget

Budget reports are reported to finance committee. These can be viewed by clicking on the background documents tab for each meeting.

Accounts, Audit and Budgetary Control

Government legislation sets out how councils should account for the public funds they manage and the rights local taxpayers have in relation to those accounts. These Acts and Regulations are frequently updated. It is the council as a whole, as a corporate body, that is responsible in law for ensuring that its financial management is adequate and effective and that the council has a sound system of internal control which facilitates the effective exercise of their functions and manages risk. The Council has in place Financial Regulations which guide this process. 

Internal Audit is carried out during the year by a person independent of the Council and its councillors, with the Annual Return and External Audit being completed after the year end. The completed Annual Returns which are submitted as part of the External Audit process are available below.

More detailed information on the accounting and audit process and the associated proper accounting and governance practices are laid down in

The Practitioners' Guide - Governance and Accountability for Local Councils

Annual Governance and Accountability Returns (AGAR) - Including Year End Accounting Statements

2022-23 Year End  

The following are available in relation to 2022-23 using the link below:

  • The AGAR, which includes the Annual Governance Statement, Accounting Statements, and Annual Internal Report
  • Details of the arrangements for the exercise of public rights - inluding the name and address of the external auditor

AGAR Including Year End Accounting Statements for last five years

 

Budgets and Cost Allocation

Budget and Cost Allocation Document