Meeting
Monitoring and Audit Committee - 27 August 2026
Past- Date
- 8th March 2026
- Time
- 15:30 to 16:30
- Venue
- Council Chamber - Council Offices
The SoundCloud player cannot be loaded because of your current cookie settings. To use it, allow embeds in your cookie settings.
Related resources
-
Agenda monitoring and audit committee 27 august 2026
This document contains the notice and agenda for the Monitoring and Audit Committee meeting on 27 August 2026 at 3.30pm in the Council Chamber, Kirkwall, with remote attendance available for members. The public can attend, and the meeting will be broadcast and recorded. Business includes declarations of interest, the internal audit annual report and opinion, and the draft annual accounts.
Please be aware that this summary has been generated using AI.
-
Item 01 internal audit annual report and opinion
This document contains the Internal Audit Annual Report and Opinion for 2025/26, covering the Council’s governance, risk management and controls. The Chief Internal Auditor gives an ‘adequate’ opinion, finding that controls provide reasonable assurance, while noting a need for more consistent policies and procedures. It reports on 24 completed audits, outstanding recommendations, whistleblowing investigations, service performance and compliance with professional standards.
Please be aware that this summary has been generated using AI.
-
Item 02 draft annual accounts 2025 26
This document contains the Annual Governance Statement and draft Annual Accounts for Orkney Islands Council’s 2025/26 financial year, presented for committee approval. They report a £31.045m net surplus, usable reserves of £263.633m, £22.190m capital spending and £50m borrowing at 31 March 2026. The statement says governance arrangements are fit for purpose and provide reasonable assurance, while noting improvements needed in financial sustainability, service transformation and performance review. It also outlines council services, future projects, remuneration, pensions, risks, group accounts and continuing pressure on budgets and reserves.
Please be aware that this summary has been generated using AI.