This week in this council
1 dated public sitting held across the wards.
Two doors
This council in one sitting
2026/27 budget book service nets — Education, Skills and Children's Services £73,311,372. 2024/25 IAR is Qualified (comparatives after the 2023 cyber-attack). AAR prints qualified and free from material misstatement. 2023/24 is Disclaimer of opinion. Awards are not cash. A qualification is not a criminal proof. Council totals stay here — not on the 11 wards.
Latest signed papers
Annual accounts and the Annual Audit Report. IAR is not the AAR. If a paper is unpublished we print NOT PRINTED — not a guess.
Annual Audit Report
2024/25 · IAR Qualified — AAR qualified and free from material misstatementUsable reserves stock £42.5m. Source: Audit Scotland.
Audited annual accounts
2024/25 accounts hub
Ten-year audit series · 10/10 published
Usable reserves stock only. Blank years are not published — never zero. Awards are not payments.
| Year | Opinion | Usable reserves | Source |
|---|---|---|---|
| 2015/16 | unqualified | NOT PRINTED | AAR |
| 2016/17 | unqualified | £23.8m | AAR |
| 2017/18 | unqualified | NOT PRINTED | AAR |
| 2018/19 | unqualified | NOT PRINTED | AAR |
| 2019/20 | unqualified | NOT PRINTED | AAR |
| 2020/21 | unqualified | NOT PRINTED | AAR |
| 2021/22 | unqualified | £31.7m | AAR |
| 2022/23 | unqualified | NOT PRINTED | AAR |
| 2023/24 | IAR Disclaimer of opinion — AAR disclaimer of opinion | £38.7m | AAR |
| 2024/25 | IAR Qualified — AAR qualified and free from material misstatement | £42.5m | AAR |
Honest gaps
What is unpublished, and who to ask. Missing is not zero. Kind: gap.
Usable reserves stock £ not clearly extractable for 2015/16
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Eilean Siar (Western Isles) finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2017/18
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Eilean Siar (Western Isles) finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2018/19
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Eilean Siar (Western Isles) finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2019/20
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Eilean Siar (Western Isles) finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2020/21
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Eilean Siar (Western Isles) finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2022/23
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Eilean Siar (Western Isles) finance / Audit Scotland AAR.
Gold layers
Held from official papers. Missing layers are not published — still to find. A blank is not a zero. Awards are not payments. R07 supplier-paid+count and R08 spend-over-£500 stay not published until a public register or a returned FOI exists.
- R01 Audited annual accounts last 5 years (PDF + URL)Held
- R02 External AAR last 5 years (Audit Scotland / appointed auditor)Held
- R03 Current year revenue estimates — service netsHeld
- R04 Prior year service budget vs actualnot published
- R05 Latest annual procurement reportnot published
- R06 Live contracts register extractnot published
- R07 FOI: supplier name + total paid + transaction countnot published
- R08 Does the council publish spend-over-£500 / payments data?not published
- R09 Group entities + latest accountsHeld
- R10 Related-party payments notenot published
- R11 Senior rem + exit packagesnot published
- R12 Integration Joint Board accounts + auditHeld
Official doors
- Website: www.cne-siar.gov.uk
- mygov: organisation page
- WhatDoTheyKnow: comhairle_nan_eilean_siar
- GSS / SNS: S12000013
- Audit Scotland: latest annual audit
- FOI mailbox: [email protected]
Plain money
City totals live on the council desk. They are not a ward budget.
Named electoral-ward £ live on the ward doors (5 of 11). City totals on this desk stay here — they are not a split onto the other wards. Missing is not zero.
Adult Disability Payment
2,090 people in receipt on 31 January 2026 — a council total, not a ward split. Residual DWP PIP on some ward health pages is a different stock.
See the council deskChildren and schools
Scotland pupil census, EAL and placing-request stock live on Government. This street desk does not invent a school-roll or a waiting list. Ward pages may show Census 2022 qualifications of adults — that is not pupils.
Open Government childrenAudit in English
- 2024/25 · COMHAIRLE NAN EILEAN SIAR ANNUAL ACCOUNTS 2024/25. Unaudited issued 27 Jun 2025; authorised for issue 18 Jun 2026 by Sandy Gomez CPFA CA
Latest signed year. 2025/26 still draft. Printed: Cost of Services £149.559m; usable £44.651m; GF £28.075m. HRA NOT PRINTED. Not a ward split.
- 2024/25 · Independent auditor’s report (inside the signed accounts)
IAR pp.76–78. Claire Gardiner CPFA, Audit Scotland. Qualified on 2023/24 comparatives after the cyber-attack. Date 19 June 2026 IS printed. Except for that matter: true and fair as at 31 March 2025. Do not write disclaimer as this year's IAR word.