Public Inspection Notice - Orkney Islands Council Accounts, Pension Fund Accounts and Orkney Islands Council General Charitable Trust Accounts

For the period from 1 April 2022 to 31 March 2023

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

a. 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 2022 to 31 March 2023 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 16.00 Monday to Friday, from 1 July 2023 to 21 July 2023, both dates inclusive. A copy of the accounts will also be available at the following website: www.orkney.gov.uk.

b. 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.

c. Any person interested may object to the accounts or to any part of those accounts, no later than 1 August 2023 by:
1. Sending a copy of their objection to External Auditor – Rashpal Khangura, Director, KPMG at: 1 Sovereign Square Sovereign Street, Leeds, LS1 4DA, 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 INY.

d. 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.

e. 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 2023. 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 2022-2023 audits. Thereafter the audited accounts will be published on the Council website no later than 30 November 2023.