Accounts and Audit Regulations 2015, Regulations: 9, 15, 24, 25, 26 and 27
The Council’s accounts are subject to external audit by Mazars LLP, Salvus House, Aykley Heads, Durham, DH1 5TS. Tel 0191 3836300. Members of the public and local government electors have certain rights in the audit process:
Rights to inspect the statement of accounts and accounting records
Sections 25 and 26 of the Local Audit and Accountability Act 2014 (‘the Act’) provide local government electors with the right to inspect and make copies of the statement of accounts, accounting records and all documents relating to those records, for the financial year ended 31 March 2018.
From Friday 1st June 2018 to Thursday 12th July 2018 inclusive between the hours of 9.00am and 5.00pm (Monday to Friday), any interested person or journalist, on application to the Chief Finance Officer (Section 151 officer), Craven District Council, Council Offices, 1 Belle Vue Square, Broughton Road, Skipton, BD23 1FJ, may inspect and make copies of the accounts of the Council for the year ended 31st March 2018 and all related books, deeds, contracts, bills vouchers and receipts.
Interested parties should contact Mr James Hordern, telephone (01756) 706316 or email firstname.lastname@example.org in the first instance.
Rights to question the auditor and to make objections at audit
Under section 26 of the Act, a local government elector may question the auditor about the accounting records for the financial year ended 31 March 2018 and, under section 27 of the Act, a local government elector may make an objection to the auditor which:
- concerns a matter in respect of which the auditor could make a public interest report under section 24 of the Act; or
- concerns an item of account in respect of which the auditor could apply for a declaration that the item is unlawful under section 28 of the Act.
These rights may be exercised from Friday 1st June 2018 to Thursday 12th July 2018.
Written notice of a proposed objection and the grounds on which it is made must be sent to the auditor at the address given above and copied to Paul Shevlin, Chief Executive, Craven District Council, 1 Belle Vue Square, Broughton Road, Skipton, North Yorkshire, BD23 1FJ.