WHAT SMALLER AUTHORITIES NEED TO DO TO ADVERTISE THE PERIOD DURING WHICH ELECTORSANDINTERESTEDPERSONSMAYEXERCISERIGHTSRELATINGTOTHE ANNUAL ACCOUNTSThe Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that:1.Theaccountingrecordsforthefinancialyeartowhichtheauditrelatesandallbooks,deeds, contracts,bills,vouchers,receiptsandotherdocumentsrelatingtothoserecordsmustbemade availableforinspectionbyanypersoninterested,duringaperiodof30workingdayssetbythe smaller authority and including the first 10 working days of July.2.Theperiodreferredtoinparagraph(1)startswiththedayonwhichtheperiodfortheexercise 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 StatementsareunauditedandthattheAccountingStatementsaspublishedmay be subject to change;(ii)theAnnualGovernanceStatement(i.e.Section1ofeitherPart2orPart3, whichever is relevant, of the AGAR); and(b)a statement that sets out—(i)the period for the exercise of public rights;(ii)details of the manner in which notice should be given of an intention to inspect the accounting records and other documents;(iii)the name and address of the local auditor;(iv)theprovisionscontainedinsection26(inspectionofdocumentsetc.)and section27(righttomakeobjectionsataudit)oftheAct,astheyhaveeffectin 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, and2.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; andb.the completed Notice of Public Rights and Publication of Unaudited Annual Governance & AccountabilityReturn.Pleasenotethatwehavepre-completeditwiththefollowing suggesteddates:Monday14June–Friday23July2021.(Thelatestpossibledatesthat complywiththestatutoryrequirementsareThursday1July–Wednesday11August 2021); andc.thenoteswhichaccompanytheNotice(Localauthorityaccounts:asummaryofyour rights).