Auditing of the Council by the Public

The Audit Commission Act of 1998 and subsequent regulations, gives local government electors the right to inspect the accounts of their local authority.

During audit of the accounts there is a fixed period—it used to be 15 working days but has been increased to 20 working days this year—during which a local elector may:

inspect the accounts to be audited and all books, deeds, contracts, bills vouchers and receipts relating to them, and
make copies of all or any part of the accounts and those other documents.

Electors also have the right to question auditors about the accounts and the auditors set aside a day for this purpose after the inspection period has ended.

Should electors wish to object to the accounts and attend before the auditors they must first send a written notice of objection to them. It is then up to the auditor to decide if the accounts need further investigation and/or amendment and report back to the Council.

Once the audit has been completed, an elector may inspect and make copies of the accounts or request a copy of the accounts on payment of a reasonable sum. In addition, electors have a right to inspect, copy or purchase the annual Audit Letter which is produced by the auditors once the audit has been completed.