Notice of Accounts - 31 March 2024

Under Regulation 9 (1) of the Local Authority Accounts (Scotland) Regulations 2014, Local Authorities are required to:

Make copies of the unaudited accounts for the preceding financial year ending on 31 March available for public inspection on their websites for a period of 15 working days, commencing at the beginning of July.

The Comhairle was subject to a cyber-attack on 7 November 2023, which resulted in the loss of systems and data. This seriously disrupted financial processes and it was not possible to complete the accounts in line with the statutory deadline of 30 June 2024.

The unaudited accounts have now been completed and notice is given that:

1. Copies of the unaudited accounts of Comhairle nan Eilean Siar for the year ended 31 March 2024 will be available for public inspection on the Comhairle website from Thursday 9 January 2025 to Wednesday 29 January 2025.
2. Any person interested may request an electronic copy of the accounts to be audited and all associated documents related thereto and may request copies of any or all parts of the accounts. Where it is not possible to provide information electronically the Council will contact individuals to provide access.
3. Any person interested may object to the accounts or to any part of those accounts, no later than 4.00pm Thursday 30 January 2025 by:
   1. Sending their objection in writing, together with a statement of the grounds thereof, to the auditor, Claire Gardiner (Audit Director), Audit Scotland, 4th Floor, 102 West Port, Edinburgh, EH3 9DN, email (cgardiner@audit-scotland.gov.uk) and;
   2. sending a copy of that objection and statement to the Chief Executives and to any officer who may be concerned, at Council Offices, Sandwick Road, Stornoway, Isle of Lewis, HS1 2BW. 
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, 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. 

Malcolm Burr
Chief Executive