Public Inspection Notice - Orkney Islands Council Accounts, Pension Fund Accounts and Orkney Islands Council General Charitable Trust Accounts - For the period from 1 April 2025 to 31 March 2026

Notice is hereby given under Regulation 9 (1) of the Local Authority Accounts (Scotland) Regulations 2014 that:

1. Copies of the unaudited accounts of Orkney Islands Council, Orkney Islands Council Pension Fund, and Orkney Islands Council General Charitable Trust for the period from 1 April 2025 to 31 March 2026 will be available for public inspection in the Council Offices, School Place, Kirkwall between the hours of 10:00 to 13:00 and 14.00 to 17.00 Monday to Friday, from 1 July 2026 to 21 July 2026, both dates inclusive. A copy of the accounts will also be available at the following website: www.orkney.gov.uk.
2. Any person interested may inspect a copy of the abstract 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 accounts. There is no charge for inspection or copying.
3. Any person interested may object to the accounts or to any part of those accounts, no later than 22 July 2026 by:
   1. Sending a copy of their objection to External Auditor – Michael Wilkie, Partner, KPMG at: 319 St Vincent Street, Glasgow, G2 5AS, and
   2. Sending a copy of that objection and statement to the authority and to any officer of the authority who may be concerned, both at Orkney Islands Council, School Place, Kirkwall, KW15 1NY.
4. 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.
5. In accordance with the Local Authority (Capital Finance and Accounting) (Scotland) (Coronavirus) Amendment Regulations 2022, Orkney Islands Council wishes to give notice that it may be necessary to postpone publication of Orkney Islands Council, Orkney Islands Council Pension Fund, and Orkney Islands Council General Charitable Trust audited accounts beyond the normal statutory publication deadline of 31 October 2026. The audited accounts will be presented to meetings of the Monitoring and Audit Committee, the Pension Fund Sub-committee and a General Charitable Trust Trustees Meeting respectively. Audit Scotland have set a completion date 31 October for 2025-2026 audits. Thereafter the audited accounts will be published on the Council website no later than 30 November 2026.

E Knight

Head of Finance 

June 2026