The Authority's financial information

This collection covers the Authority's approved budgets, accounts and other public financial records. It provides the public record of how SHCSA plans, authorises, monitors and accounts for its own resources.

Financial governance

The Chief Finance Officer is responsible for the proper administration of the Authority's financial affairs and provides professional financial advice to decision-makers. Budgets and spending remain subject to the Authority's legal powers, financial regulations and delegated authority.

Budget and financial planning

The budget sets out the resources available to the Authority and how they are allocated. Financial planning also considers future commitments, known risks and the affordability of programmes that extend beyond a single financial period.

Funding and investment

Grant income, constituent contributions and other funding retain the conditions attached to them. Investment decisions record the purpose of the expenditure, the responsible decision-maker and the arrangements for delivery, monitoring and accountability.

Accounts, monitoring and audit

Financial monitoring shows how actual expenditure compares with approved plans. Accounts provide the formal record of the Authority's financial position, while audit provides independent assurance over relevant financial and control arrangements.

Published financial records

Approved financial publications appear below when they are formally published.