Audit Committee Agenda - 10 November 2026, 10:00 
A meeting to be held at Council Chamber, Lerwick at 10:00 on 10 November 2026.
| Number | Item |
|---|---|
| (a) | Hold circular calling meeting as read. View Papers |
| (b) | Apologies for absence, if any. |
| (c) | Declarations of interest - (Members are asked to consider whether they have an interest to declare in relation to any item on the agenda for this meeting. Any declaration of interest should be sufficient for those present to understand why you consider that you have a clear and substantial interest. If you are in any doubt as to whether you have a declarable interest that would prevent you from participating in discussion or decision-making, you should seek the advice of the Monitoring Officer (Director - Governance) in advance of the meeting. |
| (d) | Confirm minutes of meeting held on 23 June 2026 View Papers |
| 1 | Annual Audit Report on the 2025/26 Audit - for Shetland Islands Council and Zetland Educational Trust View Papers |
| 2 | Best Value Asset Management Thematic Report View Papers |
| 3 | Internal Audit Mid-Year Report View Papers |
| 4 | Follow-Up Monitoring Report View Papers |
| 5 | Internal Audit Summary Paper View Papers |