period
for
the
exercise
of
public
rights
during
which
you
may
ask
the
auditor
questions,
which
here
means
formally
asking
questions
under
the
Act.
You
can
ask
someone
to
represent
you
when
asking
the external auditor questions.
Before
you
ask
the
external
auditor
any
questions,
inspect
the
accounting
records
fully,
so
you
know
what
they
contain.
Please
remember
that
you
cannot
formally
ask
questions,
under
the
Act,
after
the
end
of
the
period
for
the
exercise
of
public
rights.
You
may
ask
your
smaller
authority
other
questions
about their accounts for any year, at any time. But these are not questions under the Act.
You
can
ask
the
external
auditor
questions
about
an
item
in
the
accounting
records
for
the
financial
year
being
audited.
However,
your
right
to
ask
the
external
auditor
questions
is
limited.
The
external
auditor
can
only
answer
‘what’
questions,
not
‘why’
questions.
The
external
auditor
cannot
answer
questions
about
policies,
finances,
procedures
or
anything
else
unless
it
is
directly
relevant
to
an
item
in
the
accounting
records.
Remember
that
your
questions
must
always
be
about
facts,
not
opinions.
To avoid misunderstanding, we recommend that you always put your questions in writing.
The right to make objections at audit
You
have
inspected
the
accounting
records
and
asked
your
questions
of
the
smaller
authority.
Now
you
may
wish
to
object
to
the
accounts
on
the
basis
that
an
item
in
them
is
in
your
view
unlawful
or
there
are
matters
of
wider
concern
arising
from
the
smaller
authority’s
finances.
A
local
government
elector
can
ask
the
external
auditor
to
apply
to
the
High
Court
for
a
declaration
that
an
item
of
account
is
unlawful,
or
to
issue
a
report
on
matters
which
are
in
the
public
interest.
You
must
tell
the
external
auditor
which
specific
item
in
the
accounts
you
object
to
and
why
you
think
the
item
is
unlawful,
or
why
you
think
that
a
public
interest
report
should
be
made
about
it.
You
must
provide
the
external
auditor
with
the
evidence
you
have
to
support
your
objection.
Disagreeing
with
income
or
spending
does
not
make
it
unlawful.
To
object
to
the
accounts
you
must
write
to
the
external
auditor
stating
you
want
to
make
an
objection,
including
the
information
and
evidence
below
and
you
must
send
a
copy
to the smaller authority. The notice must include:
confirmation that you are an elector in the smaller authority’s area;
why you are objecting to the accounts and the facts on which you rely;
details of any item in the accounts that you think is unlawful; and
details of any matter about which you think the external auditor should make a public interest
report.
Other than it must be in writing, there is no set format for objecting. You can only ask the external
auditor to act within the powers available under the Local Audit and Accountability Act 2014.
A final word
You
may
not
use
this
‘right
to
object’
to
make
a
personal
complaint
or
claim
against
your
smaller
authority.
You
should
take
such
complaints
to
your
local
Citizens’
Advice
Bureau,
local
Law
Centre
or
to
your
solicitor.
Smaller
authorities,
and
so
local
taxpayers,
meet
the
costs
of
dealing
with
questions
and
objections.
In
deciding
whether
to
take
your
objection
forward,
one
of
a
series
of
factors
the
auditor
must
take
into
account
is
the
cost
that
will
be
involved,
they
will
only
continue
with
the
objection
if
it
is
in
the
public
interest
to
do
so.
They
may
also
decide
not
to
consider
an
objection
if
they
think
that
it
is
frivolous
or
vexatious,
or
if
it
repeats
an
objection
already
considered.
If
you
appeal
to
the
courts
against
an
auditor’s
decision
not
to
apply
to
the
courts
for
a
declaration
that
an
item
of
account is unlawful, you will have to pay for the action yourself.
For
more
detailed
guidance
on
public
rights
and
the
special
powers
of
auditors,
copies
of
the
publication
Local
authority
accounts:
A
guide
to
your
rights
are
available
from
the
NAO
website.
If
you
wish
to
contact
your
authority’s
appointed
external
auditor
please
write
to
the
address
in
paragraph
4
of
the
Notice
of
Public
Rights
and
Publication
of
Unaudited
Annual
Governance
&
Accountability Return
.