Every year, local councils are required to open their accounting records for public inspection and challenge over a period of 20 working days. The notice below was published in the Leicester Mercury on Thursday 9th July 2015.
Audit of Accounts
Notice of Public Rights
Local Government Finance Act 1982, s.17
Accounts and Audit Regulations 2011, regulations 9 - 10
Audit Commission Act 1998
Notice is given that from 23rd July 2015 up to and including 19th August 2015 between 9.00am and 4.30pm Monday to Friday inclusive any person interested may inspect, and make copies of, the accounts of the above-named Council for the year ended 31st March 2015 and all books, deeds, contracts, bills, vouchers and receipts relating thereto.
The accounts and other documents will be available for inspection at the offices at which they are normally kept, or otherwise by arrangement; application should be made initially to the Financial Services Group Manager, Council Offices, Narborough, Telephone: 0116 2750555, email: email@example.com.
Notice is also given that on or after 20th August 2015 between 9.00am and 5.00pm until the completion of the audit the Auditor, at the request of a local government elector for any area to which the accounts relate, will give the elector or his representative an opportunity to question him about the accounts, and that any such elector or his representative may attend before the Auditor and make objections as to any matter in respect of which the Auditor could take action under Section 19 or 20 of the Local Government Finance Act, 1982 (namely, an unlawful item of account, failure to bring a sum into account, or a loss or deficiency caused by wilful misconduct), or could make a report in the public interest under Section 8 of the Audit Commission Act 1998.
The provisions contained in Section 15 and 16 of the Audit Commission Act 1998 comprise the following:
- Under Section 15(1) of the 1998 Act, at the audit interested persons may inspect the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating to them, and to make copies of all or part of these documents;
- Under Section 15(2), local government electors for any area to which the accounts relate (or their representative) are able to request that the auditor give them an opportunity to question the auditor about the accounts, during a period running from the appointed day to the completion of the audit;
- These rights are restricted to prevent access to documents containing personal information about a member of staff (as defined in Section 15(4));
- Under Section 16(1), electors have a right to attend before the auditor, during a period running from the appointed day to the completion of the audit, to make objections as to any matter that the auditor could take action. Under Section 17 (application for declaration that an item of account is contrary to law) or in respect of which the auditor could make a report under Section 8 (reports in the public interest);
- No objection may be made unless the auditor has received written notice of the grounds on which it will be made (compiled in accordance with the requirements of Regulation 25 of the Accounts and Audit Regulations 2011), and
- Objectors are required to send a copy of the notice at the same time to the audited body.
Questions may be received at the Council Offices, Narborough by arrangement with the Appointed Auditor, Alison Breadon, Appointed Auditor, Pricewaterhouse Coopers LLP, Donington Court, Pegasus Business Park, Castle Donington, DE74 2UZ, telephone 01509 604000 to whom requests for this purpose should be addressed.
No objection may be made unless the Auditor has previously received written notice of the proposed objection and its grounds. A copy of this notice must be sent to the Council at the address below.
9th July 2015
Mrs Sarah Pennelli, ACMA
Financial Services Group Manager,
Council Offices, Narborough, Leicester LE19 2EP