Picture of Loch Torridon

The Board’s accounts for each financial year provide an assessment of the Board’s financial performance. 

The accounts have been prepared, as far as practicable, in accordance with the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom (the SORP 2008).

There are no material departures from the above, and the accounts also comply with the requirements of the Best Value Accounting Code of Practice (BVACOP) issued by the Chartered Institute of Public Finance and Accountancy. 

The Report by the Treasurer to the Board provides a brief explanation of the financial aspects of the Board’s activities and draws attention to the main features of the Board’s financing.

The Board's Statement of Accounts are available to view in the Publication page of the website.