WHATSMALLERAUTHORITIESNEEDTODOTOADVERTISETHEPERIODDURINGWHICHELECTORSANDINTERESTEDPERSONSMAYEXERCISE RIGHTS RELATING TO THE ANNUAL ACCOUNTS?The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require that: 1.Theaccountingrecordsforthefinancialyeartowhichtheauditrelatesandallbooks,deeds,contracts,bills,vouchers,receiptsandotherdocumentsrelatingtothose recordsmustbemadeavailableforinspectionbyanypersoninterested,duringaperiodof30workingdayssetbythesmallerauthorityandincludingthefirst10working days of July.2.Theperiodreferredtoinparagraph(1)startswiththedayonwhichtheperiodfortheexerciseofpublicrightsistreatedashavingbeencommencedi.e.theday 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)theAccountingStatements(i.e.Section2ofeitherPart2or3,whicheverisrelevant,oftheAnnualGovernance&AccountabilityReturn(AGAR)), accompanied by:(i)adeclaration,signedbythatofficertotheeffectthatthestatusoftheAccountingStatementsareunauditedandthattheAccountingStatementsas published may be subject to change; (ii) 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;(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.)andsection27(righttomakeobjectionsataudit)oftheAct,astheyhaveeffect 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, 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; and2.thecompletedNoticeofPublicRightsandPublicationofUnauditedAnnualGovernance&AccountabilityReturn.Pleasenotethatwehavepre-completeditwith thefollowingsuggesteddates:Monday4June–Friday13July2018.(ThelatestpossibledatesthatcomplywiththestatutoryrequirementsareMonday2July– Friday 10 August 2018); and 3.the notes which accompany the Notice (Local authority accounts: a summary of your rights).