Public inspection notice

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

  • books
  • deeds
  • contracts
  • bills
  • vouchers 
  • receipts

Scope of accounts

This annual inspection covered the bodies of

  • Shetland Islands Council
  • Shetland Islands Council Pension Fund
  • Zetland Transport Partnership
  • Zetland Education Trust
  • Shetland Health and Social Care Partnership

Seperate arrangements are in place for

Inspection period

Copies of the unaudited accounts for the period from 1 April 2020 to 31 March 2021 are available for public inspection online, from 2 July 2021 to 22 July 2021, both days inclusive.

Any person interested may request to inspect a copy of the accounts to be audited, all books, deeds, contracts, bills, vouchers and receipts related thereto, by sending a request to Hazel Tait.

Where it is not possible to provide the information electronically, the person will be contacted to advise that access to inspect the documents at Shetland Islands Council, 8 North Ness Business Park, Lerwick, ZE1 0LZ between the hours of 9am and 5pm Monday to Friday will be provided when there is no longer a significant risk of the transmission of coronavirus.

The change in the process for public inspection has been made in response to the coronavirus pandemic using powers contained in the Coronavirus (Scotland) Act 2020.

Objections and external auditor

Any person interested may object to the unaudited accounts or to any part of those unaudited accounts, no later than 26 July 2021 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, Orkney and Shetland Valuation Joint Board and Zetland Educational Trust is Pat Kenny, Deloitte LLP, 110 Queen Street, Glasgow G1 3BX.

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.