By law any interested person has the right to inspect the council's/meeting's accounts. If you are entitled and registered to vote in local council elections then you (or your representative) also have the right to ask questions about them, or challenge an item of account contained within them.
When your council has finalised its accounts for the previous financial year, usually in the late summer, it must advertise that they are available for people to look at. You then have 20 working days to look through the accounts and supporting documents. You can make copies of the accounts and most of the relevant documents from your council. You will probably have to pay a copying charge.
You can only ask the appointed auditor questions about the accounts. The auditor does not have to answer questions about the council's policies, finances, procedures or anything else not related to the accounts. Your question must be about the accounts that they are auditing. The auditor does not have to say whether they think something the council has done, or an item in its accounts, is lawful or reasonable.
If you think that the council has spent money that they
shouldn't have, or that someone has caused a loss to the
authority deliberately or by behaving irresponsibly, you can
object to the external auditor by sending a formal 'notice of
objection', which must be in writing to the
address below. You must tell the auditor why you are objecting.
The auditor must reach a decision on your objection. If you are
not happy with that decision, you can appeal to the courts.
You may also object if you think that there is something in the
accounts that the auditor should discuss with the council or tell
the public about in a 'public interest report'. Again, you
must give your reasons in writing to the auditor at the
address below. In this case, the auditor must decide whether to
take any action. The auditor will normally, but does not have to,
give reasons for their decision and you cannot appeal to the
courts. You may not use this 'right to object' to make a personal
complaint or claim against your council. You should take these
complaints to your local Citizens' Advice Bureau, local Law
Centre or your solicitor. You may also be able to complain to the
Standards Board if you believe that a Member of the Council has
broken the Code of Conduct for Members. The Standards Board can
be contacted at The Standards Board for England, 1st Floor Cottons Centre,
Cottons Lane, London SE1 2QG, Telephone 0845 078 8181.
Instead of objecting, you can give the auditor information that is relevant to their responsibilities. For example, you can simply tell the auditor if you think that something is wrong with the accounts or about waste and inefficiency in the way the council runs its services. You do not have to follow any set time limits or procedures. The auditor does not have to give you a detailed report of their investigation into the issues you have raised, but they will usually tell you the general outcome.
Councils, and so local taxpayers, must meet the costs of dealing with questions and objections. When the auditor decides whether to take your objection further, one of a series of factors they must take into account includes the costs that will be involved. They will only continue with the objection if it in the public interest to do so. If you appeal to the courts, you might have to pay for the action yourself.
More detailed information on your rights is contained in the FREE Audit Commission publication Council Accounts - Your Rights. Up to five copies are available free of charge by phoning FREEPHONE 0800 502030 and quoting reference LCM1687. Alternatively you will find it on the Audit Commission website at www.audit-commission.gov.uk/publications. It is available in English and Welsh language versions.
If you wish to contact your external auditor please write to:
National Public Sector Partner
Mazars LLP
Regency House
3 Grosvenor Square
SOUTHAMPTON
SO15 2BE