Part 5Conduct of local audit

Public inspection etc and action by auditor

25Inspection of statements of accounts etc

1

A relevant authority other than a health service body must ensure that a local government elector for its area may inspect and make copies of—

a

the statement of accounts prepared by the authority,

b

the local auditor’s certificate that the audit of the authority’s accounts including that statement has been completed,

c

the local auditor’s opinion on the statement of accounts,

d

any public interest report relating to the authority or an entity connected with it, and

e

any recommendation relating to the authority or an entity connected with it.

2

A relevant authority other than a health service body must ensure that a local government elector for its area may have copies of any document within subsection (1) supplied to the elector at the elector’s request on payment of a reasonable sum for each copy.

3

The relevant authority must ensure that a local government elector may inspect a document within subsection (1) at all reasonable times and without payment.

4

This section applies in relation to a document only if the relevant authority has prepared the document or it has been made available to the authority.

5

References in this section to copies of a document include a reference to copies of any part of it.