WHAT SMALLER AUTHORITIES NEED TO DO TO ADVERTISE THE PERIOD DURING WHICH ELECTORS AND INTERESTED PERSONS MAY EXERCISE RIGHTS RELATING TO THE ANNUAL ACCOUNTS The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that: 1 . 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 made available for inspection by any person interested, during a period of 30 working days set by the smaller authority and including the first 10 working days of July. 2 . The period referred to in paragraph (1) starts with the day on which the period for the exercise of public rights is treated as having been commenced i.e. the day following the day on which all of the obligations in paragraph (3) below have been fulfilled. 3. The responsible financial officer for a relevant authority must, on behalf of that authority, publish (which must include publication on the authority’s website): ( a) the Accounting Statements (i.e. Section 2 of either Part 2 or 3, whichever is relevant, of the Annual Governance & Accountability Return (AGAR)), accompanied by: ( i ) a declaration, signed by that officer to the effect that the status of the Accounting Statements are unaudited and that the Accounting Statements as published may be subject to change; ( i i ) the Annual Governance Statement (i.e. Section 1 of either Part 2 or Part 3, whichever is relevant, of the AGAR); and ( b) a statement that sets out— ( i ) the period for the exercise of public rights; ( i i ) details of the manner in which notice should be given of an intention to inspect the accounting records and other documents; ( i i i ) the name and address of the local auditor; ( i v ) the provisions contained in section 26 (inspection of documents etc.) and section 27 (right to make objections at audit) of the Act, as they have effect in relation to the authority in question; HOW DO YOU DO IT? 1. You will meet statutory requirements if you fully and accurately complete the notice of public rights pro forma in this document, and 2. Publish (including publication on the smaller authority’s website) the following documents, the day before the public rights period commences: a . the approved Sections 1 and 2 of either Part 2 or 3, whichever is relevant to your smaller authority, of the AGAR; and b . the completed Notice of Public Rights and Publication of Unaudited Annual Governance & Accountability Return. Please note that we have pre-completed it with the following suggested dates: Monday 14 June Friday 23 July 2021. (The latest possible dates that comply with the statutory requirements are Thursday 1 July Wednesday 11 August 2021); and c. the notes which accompany the Notice (Local authority accounts: a summary of your rights).