The 2020/21 audit of Orkney and Shetland Valuation Joint Board Transcript.

The Accounts Commission found serious flaws in corporate governance at Orkney and Shetland Valuation Joint Board.  

Processes to manage the contract and pay awards for the Assessor and Depute Assessor were flawed.  

Decisions taken were unlawful or not supported by appropriate procedures. And increases in pay were subject to neither appropriate scrutiny nor challenge. 

This undermines confidence that the decisions taken represented value for money.  

The Valuation Joint Board accepts the Commission’s findings and is committed to addressing these issues urgently. 

Some improvement actions have already been taken. The Commission welcomes this evidence of commitment to address these serious concerns.  

The Commission now expects effective training and development to be in place, enabling board members to fulfil their responsibilities.