We make our draft accounts available for the public to see for three weeks each summer, before they have finished being audited. This is so the public can see the
Scope of accounts
This annual inspection covers the bodies of
- Shetland Islands Council
- Shetland Islands Council Pension Fund
- Zetland Transport Partnership
- Zetland Education Trust
- Shetland Health and Social Care Partnership
separate arrangements are in place for
Copies of the unaudited accounts for the period from 1 April 2022 to 31 March 2023 will be available for public inspection, from 30 June 2023 to 20 July 2023, between the hours of 9am and 5pm Monday to Friday at 8 North Ness Business Park, Lerwick, ZE1 0LZ.
Any person interested may inspect a copy of the accounts to be audited, all books, deeds, contracts, bills, vouchers and receipts related thereto, and may take copies of any or all parts of the unaudited accounts;
No charge will be made for the inspection of documents or for the person copying them. A charge of £10 will be made should the person inspecting the unaudited accounts wish to be provided with a copy.
The Unaudited Accounts for this period are available to download.
Objections and external auditor
Any person interested may object to the unaudited accounts or to any part of those unaudited accounts, no later than 21 July 2023 by:
- sending their objection in writing, together with a statement of the grounds thereof, to the auditor.
- sending a copy of that objection and statement to the authority and to any officer of the authority who may be concerned, at Shetland Islands Council, 8 North Ness Business Park, Lerwick, ZE1 0LZ.
The appointed auditor for Shetland Islands Council, Shetland Islands Council Pension Fund, Zetland Transport Partnership, Shetland Health and Social Care Partnership and Zetland Educational Trust is Brian Howarth, Audit Scotland, 4th Floor, 102 West Port, Edinburgh, EH3 9DN.
The auditor shall, if requested by the person objecting, the authority, or by any officer of the authority who may be concerned, afford to that person or authority or officer, as the case may be, an opportunity of appearing before and being heard by the auditor with respect to that objection; and any such person or officer may so appear and be heard either personally or by a representative.