Best Value Assurance Report
05 February 2026
Shetland Islands Council, having received a draft copy of the Best Value Assurance Report from the Controller of Audit, has made a copy available for public inspection.
This can be viewed on this page or at reception of 8 North Ness, Lerwick; or at Lerwick Town Hall; or at Shetland Library, Hillhead, Lerwick during office hours.
The Accounts Commission has also received a copy of the report and will consider it at its meeting on 12 February 2026 - Commission meetings | Audit Scotland The findings of the Accounts Commission will be published on 5 March 2026.
The findings of the Accounts Commission must then be considered at a meeting of the full Council within three months of receiving them.