Sections 25 to 27 of the Local Audit and Accountability Act 2014 contain provisions giving interested persons and local government electors certain rights of inspection of the accounts and accounting records. Local government electors may also question the auditor about the accounting records and make an objection to the auditor.
The rights in Sections 26 and 27 must normally be exercised within a period of 30 working days, including the first 10 working days of July.
Due to the Coronavirus pandemic, the government has introduced The Accounts and Audit (Coronavirus) (Amendment) Regulations 2020. Among other provisions, these still require a local council to set a 30 working-day period for the Exercise of Public Rights, but the council is now permitted to delay this, starting on or before 1 September 2020.
A further notice giving opportunity for the Exercise of Public Rights to inspect the Council’s accounts will be displayed in due course.