WHAT
SMALLER
AUTHORITIES
NEED
TO
DO
TO
ADVERTISE
THE
PERIOD
DURING
WHICH
ELECTORS
AND
INTERESTED
PERSONS
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
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
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
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
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
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)
the
provisions
contained
in
section
26
(inspection
of
documents
etc.)
and
section
27
(right
to
make
objections
at
audit)
of
the
Act,
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
2
.
the
completed
Notice
of
Public
Rights
and
Publication
of
Unaudited
Annual
Governance
&
Accountability
Return.
Please
note
that
we
have
the
following
suggested
dates:
Monday
4
June
–
Friday
13
July
2018.
(The
latest
possible
dates
that
comply
with
the
statutory
requirements
Friday 10 August 2018); and
3
.
the notes which accompany the Notice (Local authority accounts: a summary of your rights).