The Local Audit and Accountability Act 2014 contain provisions giving interested persons and local government electors certain rights of inspection of the accounts and accounting records. Local government electors may also question the auditor about the accounting records and make an objection to the auditor. Any persons interested has the right to inspect and make copies of the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records must be available for inspection.
Each year the Council’s Annual Governance and Accountability Return (AGAR) is reviewed by an external auditor appointed by Smaller Authorities’ Audit Appointments Ltd. The unaudited AGAR is published with the notice for the exercise of public rights and are available to download from the Accounts, Audit and Report Page. The public inspection notice will be uploaded on the Accounts, Audit and Reports Page.
Information on the rights of interested persons and local government electors in respect of the accounts of their authority can be found in Local Authority Accounts – a guide to your rights published by the National Audit Office (available to download on the link below).