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; (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,   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 2 . 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   4   June   –   Friday   13   July   2018.   (The   latest   possible   dates   that   comply   with   the   statutory   requirements   are   Monday   2   July   – Friday 10 August 2018); and 3 . the notes which accompany the Notice (Local authority accounts: a summary of your rights).