Local Audit and Accountability Act 2014 Sections 26 and 27
The Accounts and Audit Regulations 2015 (SI 2015/234)
1. Date of announcement Sunday 2 June 2024 (a)
2. Each year the smaller authority’s Annual Governance and Accountability
Return (AGAR) needs to be reviewed by an external auditor appointed by Smaller
Authorities’ Audit Appointments Ltd. The unaudited AGAR has been published
with this notice. As it has yet to be reviewed by the appointed auditor, it is subject
to change as a result of that review.
Any person interested has the right to inspect and make copies of 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. For the
year ended 31 March 2024, these documents will be available on reasonable
notice by application to:
(b) Mrs Lesley Cooper, Low Marshside, Underhill nr Millom LA18 5HA
____01229 775492_______________
____EMAIL: theclerk@whichamparishcouncil.org.uk____
commencing on (c) _ Monday 3 June 2024 _____________________
and ending on (d) ___ Friday 12 July 2024 __________________ _
3. Local government electors and their representatives also have:
The appointed auditor can be contacted at the address in paragraph 4
below for this purpose between the above dates only.
4. The smaller authority’s AGAR is subject to review by the appointed auditor
under the provisions of the Local Audit and Accountability Act 2014, the
Accounts and Audit Regulations 2015 and the NAO’s Code of Audit Practice 2015.
The appointed auditor is:
Moore (Ref AP/HD)
Rutland House
Minerva Business Park
Lynch Wood
Peterborough
PE2 6PZ
(a) Insert date of placing of the notice
which must be not less than 1 day
before the date in (c) below
(b) Insert name, position and
address/telephone number/ email
address, as appropriate, of the Clerk or
other person to which any person may
apply to inspect the accounts
(c) Insert date, which must be at least 1
day after the date of announcement in
(a) above and extends for a single
period of 30 working days (inclusive)
ending on the date appointed in (d)
below
(d) The inspection period between (c)
and (d) must also include the first 10
working days of July.
5. This announcement is made by (e) Lesley Cooper, Clerk/RFO
(e) Insert name and position of person
placing the notice – this person must
be the responsible financial officer for
the smaller authority
Please note that this summary applies to all relevant smaller authorities, including local councils,
internal drainage boards and ‘other’ smaller authorities.
By law, any interested person has the right to inspect the accounting records of smaller
authorities. If you are a local government elector or registered to vote in the local councils’
elections, then you are able to ask questions about the accounts and object to them.
When your council has finalised its accounts for the previous financial year, they must advertise
that they are available for people to inspect. You must then provide the council with reasonable
notice of your intentions. Following this, by arrangement you will then have 30 working days to
inspect and make copies of the accounting records and supporting documents. You may be
required to pay a copying charge.
If you have any questions regarding the accounting records, you should first ask your smaller
authority. This must be done during the 30-day period for the exercise of public rights. You may
also ask the appointed auditor questions about an item in the accounting records. However, the
auditor can only answer ‘what’ questions, not ‘why’ questions so is limited with their response. To
avoid any confusion, it is advised that you put your questions in writing.
Should you view something as unlawful or believe there are matters of wider concern in the
accounts, you may wish to object. If you are a local government elector, you have the right to ask
the external auditor to apply to the courts for a declaration that an item is contrary to the law and
should be reported as a matter of public interest. This must be done by telling the appointed
auditor which specific item in the accounts you object to and why you believe it to be unlawful or
think a public interest report should be made about it. You must provide clear evidence to support
your objection, and this should be done in writing and the copied to the council.
You should not use the ‘right to object’ to make a personal complaint or claim against your smaller
authority. Complaints of this nature should be taken to your local Citizens’ Advice Bureau, local
Law Centre or to your solicitor.
Smaller authorities, and so local taxpayers, meet the costs of dealing with questions and
objections. In deciding whether to take your objection forward, the auditor must consider the
cost that will be involved. They will only continue with the objection if it is in the public interest to
do so. If you appeal to the courts against an auditor’s decision, you may have to pay for the action
yourself.