Electors Rights to view the accounts start on 4 June and end on 13 July. To view the full notice of Electors Rights please click here

The Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015 require the following:

  1. The statement of accounts prepared by the authority (i.e. the Annual Governance & Accountability Return (AGAR) Part 2), 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 an exempt 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 the AGAR Part 2), accompanied by:

(i) a declaration, signed by that officer to the effect that the statement of accounts will not be audited on account of that authority’s self-certified status as exempt, unless either a request for an opportunity to question the auditor about the authority’s accounting records under section 26(2) or an objection under section 27(1) of the Act, results in the involvement of the local auditor;

(ii) the Annual Governance Statement (i.e. Section 1 of the AGAR Part 2); and

(iii) the Certificate of Exemption (i.e. Page 3 of the AGAR Part 2); 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 25 (inspection of statements of accounts etc), 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;

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