The Local Authority Accounts (Scotland) 1985 Regulations require the Executive Director of Finance and Corporate Support to prepare Financial Statements as soon as practicable after the end of each financial year and to submit these to the authority and to the Controller of Audit by 30 June of the next financial year.
The Financial Statements are available for public inspection during July. During the public inspection period members of the public may lodge a written objection with the Council's External Auditors and Executive Director of Finance and Corporate Support. The audit of the Financial Statements is normally due to be completed by September.
The maintenance and integrity of the East Ayrshire Council website is the responsibility of the directors, the work carried out by the auditors does not involve consideration of these matters. The auditors accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the website.