Public inspection notice

Orkney and Shetland Valuation Joint Board

Orkney and Shetland Valuation make their 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

Inspection period

Copies of the unaudited accounts of Orkney and Shetland Valuation Joint Board for the period from 1 April 2021 to 31 March 2022 will be available for public inspection at Orkney Islands Council, Council Offices, Kirkwall, Orkney, KW15 1NY between the hours of 10:00 to 13:00 and 14:00 to 16:00 Monday to Friday, from 1 July 2022 to 21 July 2022, both days inclusive. 

A copy of the unaudited accounts will also be available at the following webpage: www.orkney-shetland-vjb.co.uk

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. 
 

Objections and external auditor

Any person interested may object to the unaudited accounts or to any part of those unaudited accounts, no later than 22 July 2022 by:

  • sending their objection in writing, together with a statement of the grounds thereof, to the auditor, Pat Kenny, Deloitte LLP, 110 Queen Street, Glasgow, G1 3BX.
  • sending a copy of that objection and statement to the authority and to any officer of the authority who may be concerned, at Orkney Islands Council, Council Offices, Kirkwall, Orkney, KW15 1NY.

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.