Statement of Accounts from Orkney Islands Council
The purpose of the annual Statement of Accounts is to demonstrate proper stewardship of the Council’s financial affairs.
Statement of Accounts can be accessed from the 'More pages in this section' menu by financial year.
Forwards in the annual documents provide an explanation of the Statement of Accounts and of the most significant matters reported in the Accounts, together with a summary of the financial outturn for the year ended 31 March.
The requirements governing the format and content of local authorities’ annual accounts are contained in The Code of Practice on Local Authority Accounting in the United Kingdom (“the Code”).