Accounts and Audit Regulations 2015, Regulations: 9, 15, 24, 25, 26 and 27
As amended by the Accounts and Audit (Coronavirus)(Amendment) Regulations 2020
The Council’s accounts are subject to external audit by Mazars LLP, 5th Floor Wellington Place, Leeds, LS1 4AP. Tel: 0113 3945316. 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
The publication date for final, audited, accounts will move from 31 July for Category 1 authorities and 30 September for Category 2 authorities to 30 November 2020 for all local authority bodies.
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 2020. As a result of the Coronavirus pandemic, local authorities have been granted more flexibility, the requirement for the public inspection period to include the first 10 working days of June has been removed. Instead local authorities must commence the public inspection period on or before the first working day of September 2020.
From Wednesday 1st July 2020 to Friday 14th August 2020 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 2020 and all related books, deeds, contracts, bills vouchers and receipts. Interested parties should contact Mr James Hordern, telephone (01756) 706316 or email email@example.com 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 2020 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 Wednesday 1st July 2020 to Friday 14th August 2020.
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