Annual Accounts and Annual Audit Report
Audited Annual Accounts 2022 to 23
These accounts reported an operational overspend of £5.1m. In addition, Glasgow City Health and Social Care Partnership received £12.9m of funds, mainly from Scottish Government, which require to be carried forward to 2023-24 to meet liabilities linked to national policy commitments. This is also reflected within these accounts. More details of this can be found in the Outturn Report.
Previous Audited Annual Accounts
The Integration Joint Board’s previous audited accounts have been compiled in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom. The primary financial statements consist of:
- the Statement of Income and Expenditure, which shows the total income and expenditure incurred in the period to 31 March 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
The Annual Audit Report by Audit Scotland is a summary of the findings arising from the audit of the Annual Accounts. The Annual Audit Reports for 2015-16, 2016-17, 2017-2018, 2018-19, 2019-20, 2020-21 and 2021-22 are currently available on the Glasgow City Health and Social Care Partnership website.
The Annual Audit Report by Audit Scotland for the 2022 to 2023 period is also available
More information on the Annual Accounts is available below.
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 to 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 and
- the balance Sheet
A number of other statements and detailed explanatory notes, which provide additional information, are also included within the Annual Accounts.