LOCAL AUTHORITY ACCOUNTS: A SUMMARY OF YOUR RIGHTS
Please note that this summary applies to all relevant smaller authorities, including local
councils, internal drainage boards and ‘other’ smaller authorities.
The basic position
The
Local
Audit
and
Accountability
Act
2014
(the
Act)
governs
the
work
of
auditors
appointed
to
smaller
authorities.
This
summary
explains
the
provisions
contained
in
Sections
26
and
27
of
the
Act.
The
Act
and
the
Accounts
and
Audit
Regulations
2015
also
cover
the
duties,
responsibilities
and
rights
of
smaller
authorities,
other
organisations
and
the
public
concerning
the
accounts
being
audited.
As
a
local
elector,
or
an
interested
person,
you
have
certain
legal
rights
in
respect
of
the
accounting
records
of
smaller
authorities.
As
an
interested
person
you
can
inspect
accounting
records
and
related
documents.
If
you
are
a
local
government
elector
for
the
area
to
which
the
accounts
relate
you
can
also
ask
questions
about
the
accounts
and
object
to
them.
You
do
not
have
to
pay
directly
for
exercising
your
rights.
However,
any
resulting
costs
incurred
by
the
smaller
authority
form
part
of
its
running
costs.
Therefore,
indirectly,
local
residents
pay
for
the
cost
of
you
exercising
your
rights
through their council tax.
The right to inspect the accounting records
Any
interested
person
can
inspect
the
accounting
records,
which
includes
but
is
not
limited
to
local
electors.
You
can
inspect
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.
You
can
copy
all,
or
part,
of
these
records
or
documents.
Your
inspection
must
be
about
the
accounts,
or
relate
to
an
item
in
the
accounts.
You
cannot,
for
example,
inspect
or
copy
documents
unrelated
to
the
accounts,
or
that
include
personal
information
(Section
26
(6)
–
(10)
of
the
Act
explains
what
is
meant
by
personal
information).
You
cannot
inspect
information
which
is
protected
by
commercial
confidentiality.
This
is
information
which
would
prejudice
commercial
confidentiality
if
it
was
released
to
the
public
and
there
is
not,
set
against
this,
a
very
strong
reason
in
the
public
interest
why it should nevertheless be disclosed.
When
smaller
authorities
have
finished
preparing
accounts
for
the
financial
year
and
approved
them,
they
must
publish
them
(including
on
a
website).
There
must
be
a
30
working
day
period,
called
the
‘period
for
the
exercise
of
public
rights’,
during
which
you
can
exercise
your
statutory
right
to
inspect
the
accounting
records.
Smaller
authorities
must
tell
the
public,
including
advertising
this
on
their
website,
that
the
accounting
records
and
related
documents
are
available
to
inspect.
By
arrangement
you
will
then
have
30
working
days
to
inspect
and
make
copies
of
the
accounting
records.
You
may
have
to
pay
a
copying
charge.
The
30
working
day
period
must
include
a
common
period
of
inspection
during
which
all
smaller
authorities’
accounting
records
are
available
to
inspect.
This
will
be
2-13
July
2018
for
2017/18
accounts.
The
advertisement
must
set
out
the
dates
of
the
period
for
the
exercise
of
public
rights,
how
you
can
communicate
to
the
smaller
authority
that
you
wish
to
inspect
the
accounting
records
and
related
documents,
the
name
and
address
of
the
auditor,
and
the
relevant
legislation that governs the inspection of accounts and objections.
The right to ask the auditor questions about the accounting records
You
should
first
ask
your
smaller
authority
about
the
accounting
records,
since
they
hold
all
the
details.
If
you
are
a
local
elector,
your
right
to
ask
questions
of
the
external
auditor
is
enshrined
in
law.
However,
while
the
auditor
will
answer
your
questions
where
possible,
they
are
not
always
obliged
to
do
so.
For
example,
the
question
might
be
better
answered
by
another
organisation,
require
investigation
beyond
the
auditor’s
remit,
or
involve
disproportionate
cost
(which
is
borne
by
the
local
taxpayer).
Give
your
smaller
authority
the
opportunity
first
to
explain
anything
in
the
accounting
records
that
you
are
unsure
about.
If
you
are
not
satisfied
with
their
explanation,
you
can
question
the
external auditor about the accounting records.
The
law
limits
the
time
available
for
you
formally
to
ask
questions.
This
must
be
done
in
the
period
for
the
exercise
of
pubic
rights,
so
let
the
external
auditor
know
your
concern
as
soon
as
possible.
The
advertisement or notice that tells you the accounting records are available to inspect will also give the