Annual Accounts and Annual Audit Report
Previous Annual Accounts for the Integration Joint Board and Annual Audit Reports by Audit Scotland are also available:
Integration Joint Boards for community health and social care services are required to:
- make arrangements for the proper administration of its financial affairs, and to secure that it has an officer responsible for the administration of those affairs, the Chief Officer, Finance and Resources
- manage its affairs to achieve best value in the use of its resources and safeguard its assets
- ensure that annual accounts are prepared in accordance with legislation (Local Authority Accounts (Scotland) Regulations 2014) and proper accounting practices (Code of Practice on Local Authority Accounting in the United Kingdom and
- approve the statement of accounts.
The primary financial statements consist of:
- the Statement of Income and Expenditure, which shows the total income and expenditure incurred in the period in relation to the operation of the Integration Joint Board and
- the Balance Sheet, which represents the value of assets, liabilities and reserves as at 31 March 2017.
A number of other statements and detailed explanatory notes, which provide additional information, are also included within the Annual Accounts 2016-17.
Before the Annual Accounts 2016-17 were approved, the Integration Joint Board approved submission of its unaudited Annual Accounts on 21 June 2017 to its external auditors, Audit Scotland. The Annual Audit Report by Audit Scotland is a summary of the findings arising from the 2016-17 audit of the Annual Accounts. The Annual Accounts 2016-17 were amended to reflect the findings of the audit before approval by the Integration Joint Board on 20 September 2017.