Audit Committee — 10 November 2026

1. (a)
   Hold circular calling meeting as read.

   261110 Audit.docx
2. (b)
   Apologies for absence, if any.
3. (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 (
4. (d)
   Confirm minutes of meeting held on 23 June 2026

   260623 - b.docx
5. 1
   Annual Audit Report on the 2025/26 Audit - for Shetland Islands Council and Zetland Educational Trust

   F-45-26-F.docx

   F-45-26 - Appendices 1 to 7.pdf
6. 2
   Best Value Asset Management Thematic Report

   CE-13-26F Best Value Asset Management Thematic Report.docx

   CE-13-26 Appendix 1 Shetland Islands Council Best Value Thematic Work - Asset Management.pdf
7. 3
   Internal Audit Mid-Year Report

   GL-12-26F.docx
8. 4
   Follow-Up Monitoring Report

   GL-11-26F.pdf
9. 5
   Internal Audit Summary Paper

   GL-13-26F Internal Audit Summary Paper Report.docx

   GL-13-26 Appendices 1 to 9.pdf

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