Financial Information

Our financial information is published and prepared in accordance with the Local Authority Accounts (Scotland) Regulations 2014 and the Code of Practice on Local Authority Accounting in the United Kingdom, as per the requirements of section 106 of the Local Government Scotland Act 1973.

Part 10 of The Local Authority Accounts (Scotland) Regulations 2014 requires relevant bodies to approve annual accounts no later than 30 September immediately following the financial year to which the accounts relate, and to publish the accounts by 31 October. In light of the COVID-19 pandemic, some flexibility to this is provided within the Coronavirus (Scotland) Act 2020.