Date lodged: 6 November 2017
To ask the Scottish Government how it ensures that NHS boards publish draft accounts that are accurate and based on complete financial data.
Answered by: Shona Robison 20 November 2017
Unlike local authorities and integration authorities, NHS Boards do not publish draft accounts. NHS Boards publish their annual accounts once the accounts have been audited and laid before the Scottish Parliament.
All NHS Boards received an unqualified audit opinion for their 2016-17 accounts.