In line with the Local Authority Accounts (Scotland) Regulations 2014, the Integration Joint Board must consider the audited annual accounts and approve them for signature no later than the 30 September immediately following the financial year end.

In making this decision the council must have regard to any report made on those accounts and any advice given by the auditor or proper officer.

Attached is a copy of the audited Annual Accounts for the period ended 31 March 2017 and included in the papers for this meeting of the IJB is the Annual Audit Report prepared by Audit Scotland.