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. The Accounts have been prepared in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom.
Statement of Accounts, by financial year, are available in PDF format from the 'Related Downloads' section of this page.
The 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.
Annual Audit Reports, by Audit Scotland, can also be accessed from the ‘Related Downloads’ section of this page.
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”).
